Tax Underpayment Assessment (SKPKB)

An SKPKB (Tax Underpayment Assessment) specifies the principal tax, tax credits, shortfall, administrative penalties, and total tax still due. Governed by Article 13 of UU KUP. DJP issues an SKPKB when: an audit reveals underpayment; an annual return is not filed within the deadline; other information shows tax unpaid or underpaid; bookkeeping obligations are unfulfilled. SKPKB penalties: 2% monthly interest (max 24 months) or a 50-100% surcharge depending on the tax type and grounds for issuance.

This article is for education, not tax advice.

Example

PT Jaya fails to file its annual return. DJP issues an ex-officio SKPKB of Rp 500 million plus a 50% surcharge = Rp 250 million. Total SKPKB = Rp 750 million, payable within 1 month of receipt.

Source: Article 13 UU KUP No. 28/2007