Tax Reporting

As provided in the Act, the notice of Taxation (SPT) has the function as a means for the taxpayer in reporting and calculating the amount of Tax charged is actually payable. In addition the notice function to report the payment or repayment of Tax the taxpayerwell done itself or through the mechanism of cutting and the voting is done by thecutter/Gleaner, reported assets and liabilities, and the payment of a cutter or acollector of the Tax collection and cutting have been carried out.

So the notice has important significance both for the Taxpayer and Tax reform. Tax reporting delivered to KPP or KP2KP where the Taxpayer is registered. SPT can be distinguished as follows:

SPT SPT, i.e. the Period used for the monthly tax payment melakukanPelaporan.

There are some Time namely: SPT PPh Pasal 21, PPh Pasal 22, PPh Pasal 23, PPh PasalPPh 25, Article 26, article 4 of the PPh (2), PPh Pasal 15, PPnBM, as well as VAT andVAT Collector

SPT annual, i.e. SPT used annual untukPelaporan.

There are several types of SPT: Annual tax payers and tax payers Private People

Currently specific to the SPT The VAT already can be submitted electronically via the e-Filing application. Submission of SPT's annual income tax can also be made online through the application of e-SPT.

KeterlambatanPelaporan for The SPT VAT subject to a fine of $ 500,000 (five hundredthousand dollars), and to other Time SPT fined Rp 100,000,-(one hundred thousandrupiah). As for the delay in Annual Personal income tax People SPT especiallybeginning in the 2008 Tax imposed a fine of Rp 100,000,-(one hundred thousand dollars), and Annual income tax Agency SPT imposed fines amounting to Rp.1,000,000(one million rupiah).