Tax Assessment Letter (SKP)
A Tax Assessment Letter (SKP) encompasses SKPKB (underpayment), SKPKBT (additional underpayment), SKPLB (overpayment), and SKPN (nil). Governed by Article 1 paragraph 15 of UU KUP (No. 28/2007). SKPs are issued by the DJP after auditing or examining a taxpayer's return. The statute of limitations for issuing an SKP is 5 years from the end of the tax period or year. Taxpayers who disagree may file an objection within 3 months of the SKP date.
This article is for education, not tax advice.
Example
DJP audits PT Maju's annual return and finds Rp 200 million underpayment. DJP issues an SKPKB for Rp 200 million plus a 50% surcharge = Rp 100 million. Total bill = Rp 300 million.
Source: Article 1 paragraph 15 UU KUP No. 28/2007
Related terms