Tax Objection
A Tax Objection is a legal remedy filed by a taxpayer with the DJP when disagreeing with a tax assessment or third-party withholding. Governed by Article 25 of UU KUP. Requirements: written in Indonesian, states the desired tax amount, provides clear reasons, filed within 3 months of receiving the SKP or withholding. Filing an objection does not suspend payment of the disputed tax. DJP must decide within 12 months. If the objection is rejected and the taxpayer does not appeal, a 50% surcharge applies.
This article is for education, not tax advice.
Example
PT ABC receives an SKPKB of Rp 1 billion on 1 March. They disagree and must file their objection by 1 June (3 months) with their KPP. DJP must rule on the objection before 1 March of the following year.
Source: Article 25 UU KUP No. 28/2007
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