Tax Audit
A Tax Audit is a structured process of collecting and processing data, information, and/or evidence conducted objectively and professionally to test taxpayer compliance or for other purposes. Governed by Article 29 of UU KUP and PMK No. 17/PMK.03/2013. Two types: Field Audit (at taxpayer premises, 4-8 months) and Office Audit (at KPP, 3-6 months). DJP may audit overpayment returns, loss returns, or randomly selected returns. Taxpayers have the right to receive a Draft Audit Report (SPHP) before an SKP is issued.
This article is for education, not tax advice.
Example
PT Sukses claims a Rp 2 billion VAT refund. DJP conducts a 3-month office audit to verify. Result: DJP approves Rp 1.8 billion and issues an SKPLB (overpayment assessment).
Source: Article 29 UU KUP No. 28/2007; PMK No. 17/PMK.03/2013