SURAT KETETAPAN PAJAK KURANG BAYAR

Pasal 13 ayat (1) Undang-Undang KUP menetapkan bahwa dalam jangka waktu 5 (lima) tahun setelah saat terutangnya pajak atau berakhirnya Masa Pajak, bagian Tahun Pajak, atau Tahun Pajak, Direktur Jenderal Pajak dapat menerbitkan Surat Ketetapan Pajak Kurang Bayar dalam hal-hal sebagai berikut:

FUNGSI SURAT PEMBERITAHUAN

Setiap Wajib Pajak wajib mengisi Surat Pemberitahuan dengan benar, lengkap, dan jelas, dalam bahasa Indonesia dengan menggunakan huruf Latin, angka Arab, satuan mata uang Rupiah, dan menandatangani serta menyampaikannya

ke kantor Direktorat Jenderal Pajak tempat Wajib Pajak terdaftar atau dikukuhkan atau tempat lain yang ditetapkan

oleh Direktur Jenderal Pajak.

TAXABLE EMPLOYERS

Every taxpayer as entrepreneurs who are taxed by LawValue Added Tax Act 1984 and amendments thereto, shall reportits business in the office of the Directorate General of Taxation whose jurisdiction covers residence or domicile entrepreneurs, and business activities made to be confirmed as Taxable Entrepreneur

TAX ID NUMBER

Every taxpayer who meets the requirements of subjective and objective fit with the provisions of tax laws must register at the office of the Directorate General of Taxation whose jurisdiction includes the residence or domicile of the taxpayer and he was given a Taxpayer Identification Number

MENGENAL SANKSI PAJAK

Pengetahuan tentang sanksi dalam perpajakan menjadi penting karena pemerintah lndonesia memilih menerapkan self assessment system dalam rangka  pelaksanaan pemungutan pajak. Berdasarkan sistem ini, Wajib Pajak diberikan kepercayaan untuk menghitung menyetor, dan melaporkan pajaknya sendiri. 

TAX RETURN

Notice is a letter by the taxpayer is used to report the calculation and payment of tax payable under the provisions of tax legislation.There are two types of the Notice of among other things the Notice Period and Notice of Annual. Notice Period is a letter that is used taxpayer to report and the calculation or payment of taxespayable in a tax period.In general, both the Notice has two

INTEREST ON DEBT ELIMINATION OF TAX PENALTIES

If you have a tax debt that arose prior to the date of January 1, 2015 and you pay off the tax debt prior to January 1, 2016, you can earn interest on the removal of sanctions Tax Debt.Tax debt in question is the amount of tax not paid or underpaid at maturity repayment as specified the assessment letter on tax underpayment or tax underpayment assessment letter Supplement, as well as the Decree of Correction, Decree Objection, Judgment Appeal or