What is E-Filling??

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In the service and payment of taxes by using online or network system, there is an important process that can not be forgotten. The important process is the e-filing process. To answer and respond to the increasing need of taxpayer community spread all over Indonesia will be the level of service that should be better, swell the cost of processing tax report, and the desire to reduce the burden of the process of administration of tax report using paper, Directorate General of Taxes has issued a Decree No. 88 on electronic e-filing (e-filing) reporting in May 2004. The main purpose of this tax reporting service is to provide electronic SPT reporting facilities (through internet communication media) to taxpayers, so that individual taxpayers can do so from home or where the worker, while the corporate taxpayer may do so from the location of his office or business. This solution will help to reduce the cost and time required by the Taxpayer to prepare, process and report tax returns to the Tax Office correctly and on time. And also support to the Tax Office in terms of acceleration of receipt of SPT report and streamlining administrative activities, data collection (also data accuracy), distribution and filing of SPT report.



Kontributor:

Muhammad Akmal Ikramuddin



What is E-Filing?

E-filing is the delivery of Letter of Notification (SPT) in electronic form (e-SPT) by taxpayer to Directorate General of Taxes through electronic media by utilizing internet communication line, online real time.

The understanding of online is the state when someone is connected to a network or a larger system that is the internet. In the world of telecommunication, the term online has a more specific meaning. A tool associated with a larger system is said to be online when it is in direct control of the system, in the sense it is available when it is used by the system without the need for human intervention but can not operate independently outside the system. E-SPT is an Annual Tax Return or Annual Tax Return (SPT) in the form of electronic forms (CD) which is a substitute for SPT manuals. E-SPT is available for various types of reports and can be obtained at Tax Office (KPP) where taxpayers are registered or purchased through tax services.


E-filing Registration Flow

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Procedures of Using E-Filing As an Online Tax Application

The steps (procedures) that must be done by the taxpayer to do e-Filing:

Step One: Submitting an Application

  1. Submit a written application to the Head of Tax Service Office (KPP) where the Tax Payer is registered in accordance with the sample application letter, attaching:
    1. Photocopy of Taxpayer Code Number or Registered Certificate
    2. In the case of a Taxable Entrepreneur accompanied by a photocopy of a Taxable Entrepreneur Confirmation Letter
  2. The application referred to above may be approved if,
    1. The address listed on the application is the same as the address in the Taxpayer master file at the Directorate General of Taxes.
    2. For a Taxpayer who has an obligation to submit a Notice, has submitted,
      • Individual or Corporate Income Tax Annual Tax Notification for the latest Tax Year.
      • Annual Income Tax Form Article 21 for the latest Tax Year
      • Notification of Value Added Tax Period for the last 6 (six) Tax Periods
  3. The Head of Tax Service Office shall issue a decision on the application filed by the Taxpayer to obtain Electronic Filing Identification Number (e-FIN) no later than 2 (two) working days since the application is received completely.

Step Two: Registration

  1. Taxpayer who has received Electronic Filing Identification Number (eFIN) from the Tax Office registered through the website https://efiling.layananpajak.com/registrasiwp/
  2. After the Tax Payer enrolls, the Tax Service will provide:
    1. User ID and Password
    2. E-SPT application with usage instructions and other information, according to the types of taxes required
    3. Digital certificate obtained from the Directorate General of Taxes based on Electronic Filing Identification Number (e-FIN) registered by the Taxpayer.
  3. Digital Certificate (Digital Certificate) will be installed automatically into the computer used by the Taxpayer to register, which among other functions to,

    1. Security by randomizing e-SPT data (encryption).

    2. Authentication of sender of e-SPT data.

    3. Ensure the integrity of e-SPT data.

    4. Prevent denial (non-repudiation)

Step Three: E-Filing

  1. Taxpayer can prepare and fill out the SPT off-line through e-SPT application that has been given.
  2. After the data is complete, report submission (e-Filing) is done on-line via https://efiling.layananpajak.com/registrasiwp/

The complete e-filing process is as follows:

  1. The Directorate General of Taxation shall furnish an Electronic Receipt proof affixed to the bottom of the Notice Submission Letter (e-SPT) which has been received by the Directorate General of Taxes correctly and completely.
  2. The receipt of electronic evidence shall contain information which includes; Taxpayer Identification Number, Date and Time, Transaction Notification Submission Number (NTPS), and ASP Transaction Transaction Number (NTPA).
  3. Notification Letter delivered electronically at the deadline for submission of the Notice Letter which falls on a holiday, is deemed to be submitted on time.
  4. The taxpayer prints, signs and submits the parent of the Notice Letter along with the Tax Payment Letter (if applicable) and other documents that must be attached to the Tax Office where the Tax Payer is registered in person or by post in writing at the latest;
    1. 14 (fourteen) days since the last limit of the reporting of the Notice Letter is submitted before the deadline for submission.
    2. 14 (fourteen) days from the date of delivery of the Notice Letter electronically in case the Notice is delivered after the deadline of submission.
  5. If the obligation to submit the parent of the Notice Letter together with the Tax Payment Letters (if any) and other documents required to be attached, shall be submitted by post, the date of receipt of the Notice Letter and its attachment shall be the date indicated on the letter of delivery.
  6. In the event that the Tax Payer does not submit the parent letter of Notification along with the attachment required in the time period referred to above, the Tax Payer shall be deemed not to submit the Notice Letter.
  7. The Tax Service shall provide assurance to the Tax Payer that the Notice and its attachments which are electronically guaranteed are confidential, received at the Directorate General of Taxes in full and real time and recognized by the Taxpayer and the Directorate General of Taxes

Benefits E-filing Tax

  1. Efficiency of Time: Because by using efiling you do not need to come to KPP and queue of course very time-saving taxpayers.
  2. Flexible: since the existence of taxpayer efiling system does not need to come to KPP to report tax and can report tax anywhere, anytime. while connected to the internet.
  3. Reporting vidence is not easy to lose: when manual reports are usually taxpayers are given proof of report in the form of proof of receipt of the letter or often called 'yellow evidence'. by using e-filing then the proof of such report is called a proof of electronic receipt in which there is an electronic receipt number will be stored online and safe for long periods of time.
  4. Avoid the risk of late fines: when you report at a grace period and when the tax office is closed you can still report it online and avoid late fines, and also efilling will automatically send an email to the taxpayer to pay tax on time.

Agency Online Tax Reporting Deadline

As well as manually reporting agency tax, the online tax reporting deadline also follows the time limit for submission of SPT in general.

  • SPT PPN Period

The deadline for PPN SPT reporting is at the end of each subsequent month.

  • SPT Period of PPH

The reporting deadline of SPT Period of Income is every 20th of the following month.

  • SPT Annual Agency

The deadline for reporting the Company's Annual Tax Return is every April 30 or 4 months after the company closes the book.

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