It is doubtless that the tax is the biggest revenue source for the government of Indonesia and the nations of the rest of the world. Along with the economic development that today's increasingly dynamic, tax regulations inevitably continue to evolve to keep up. This is necessary because the state through the Directorate General of Taxation is always increasing intensification and extension to meet the target of state revenue from the tax sector is always increasing.
As we know that the tax collection system in Indonesia is a self-assessment in which the taxpayer was authorized to calculate, calculate, pay, and self-reported the amount of taxes to be paid. In addition, With Holding System is also applied system is a withhold the amount of tax payable for the taxpayer carried out by Third Party (Employer), such as income tax article 21, 22, 23, and 26.
In addition, the duties of the Directorate General of Taxation (DGT), which is mandated by the Act is to conduct oversight and law enforcement towards fulfillment of tax obligations taxpayer. They conduct surveillance and consultation at the level of Account Representative to the reporting and payment of taxes and often also perform compliance testing fulfillment of tax obligations through the examination, which ended with the issuance of tax assessment. If such designation raises tax disputes, legal remedies that can be done by gradually taxpayer is to file objections to the submission of Appeals / Claims Tax Court and ended with an extraordinary legal remedy in the form of filing a judicial review to the Supreme Court.
Therefore, we present here to provide a solution for the fulfillment of tax obligations. With a commitment to providing the best service and quality, we are ready to help you.
I Ketut Suastika, S.E., Ak., M.M. CA.
Registered Tax Consultant
Tax Consultant in Bali
SOPINDO Consulting (Solusi Pajak Indonesia)