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Indonesia - Istilah
Perpajakan
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English - Tax
Terminology
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Aset Tetap
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Fixed Asset
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Badan
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Entity
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Badan Koordinasi
Penanaman Modal ("BKPM")
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Investment Coordinating
Board of Indonesia
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Badan Usaha Tetap
("BUT")
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Permanent Establishment
("PE")
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Banding (Pajak)
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Tax Appeal
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Bantahan Surat Uraian
Banding
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Rebuttal Letter
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Barang Kena Pajak
("BKP")
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Taxable Good(s)
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Bea Materai
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Stamp Duty
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Bersertifikat Konsultan
Pajak ("BKP")
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Certified Tax Consultant
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Bukti Permulaan
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Initial / Preliminary
Evidence
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Dasar Pengenaan Pajak
("DPP")
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Tax Base
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Direktorat Jenderal Bea
dan Cukai ("DJBC")
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Directorate General of
Customs and Excises
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Direktorat Jenderal
Pajak ("DJP")
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Directorate General of
Taxation ("DGT")
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Direksi
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Board of Director
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Faktur Pajak
("FP")
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Tax Invoice(s)
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Gugatan (Pajak)
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Tax Lawsuit
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Harga Transfer
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Transfer Pricing
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Ikatan Konsultan Pajak
Indonesia ("IKPI")
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Indonesian Tax
Consultant Association
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Imbalan Bunga
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Interest Reward
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Jasa Kena Pajak
("JKP")
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Taxable Service(s)
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Kantor Pelayanan Pajak
("KPP")
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Tax Office
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Kantor Pelayanan Pajak
Madya
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Middle Tax Office
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Kantor Wilayah (Kanwil)
Pajak
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Regional Tax Office
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Kawasan Berikat
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Bonded Zone
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Keberatan (Pajak)
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Tax Objection
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Kebiasaan Dagang yang
Lazim
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Business as Usual
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Kekayaan Intelektual
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Intellectual Property
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Kerahasiaan Bank
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Bank Secrecy
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KPP Badora (Badan dan
Orang Asing)
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Foreign Corporation
& Individual Tax Office
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KPP Penanaman Modal
Asing
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Foreign Capital
Investment Tax Office
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Kredit Pajak
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Tax Credit
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Kredit Pajak Luar Negeri
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Foreign Tax Credit
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Lisensi
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License
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Mahkamah Agung
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Supreme Court
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Majelis Hakim
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Panel of Judges
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Maklon (Makloon)
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Tolling Manufacturing
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Membangun Sendiri
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Self-construction
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Menteri Keuangan
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Minister of Finance
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Nomor Pengukuhan
Pengusaha Kena Pajak ("NPPKP")
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Taxable Entrepreneur
Identification Number
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Nomor Pokok Wajib Pajak
("NPWP")
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Tax Identification
Number ("TIN")
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Orang Pribadi
("OP")
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Individual(s)
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Otoritas Jasa Keuangan
("OJK")
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Indonesia Financial
Services Authority
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Pajak Keluaran
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VAT-output
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Pajak Masukan
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VAT-input
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Pedagang Eceran
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Retailers
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Pekerjaan Bebas
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Self-Employed
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Pemasaran
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Marketing / Promotion
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Pembelian
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Purchase
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Pemberitahuan Ekspor
Barang ("PEB")
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Exported Goods
Declaration
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Pemberitahuan Impor
Barang ("PIB")
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Imported Goods
Declaration
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Pembukuan
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Bookkeeping
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Pemegang Merk
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Principal
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Pemeriksaan Pajak
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Tax Audit
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Pemindahbukuan
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Overbooking
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Pemohon Banding
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Appellant
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Pencabutan NPWP
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Tax Identification
Number Revocation
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Penelaah / Peneliti
Keberatan
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Objection Reviewer
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Penelitian Pajak
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Tax Examination
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Pengadilan Pajak
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Tax Court
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Penghasilan Tidak Kena
Pajak ("PTKP")
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Non-taxable Income
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Pengusaha Kena Pajak
("PKP")
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Taxable Entrepreneur
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Peninjauan Kembali
(Pajak)
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Tax Reconsideration
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Penjualan
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Sales
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Penyidikan Tindak Pidana
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Investigation of
Criminal Act
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Peraturan Pemerintah
Pengganti Undang-undang ("Perppu")
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Government Regulation in
Lieu of Law
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Perseroan Terbatas
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Limited Liability
Enterprise
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PPN Tidak Dipungut
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Non-collected VAT
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Putusan Banding
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Appeal Decision
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Putusan Gugatan
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Lawsuit Decision
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Putusan Keberatan
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Objection Decision
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Putusan Peninjauan
Kembali
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Reconsideration Decision
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Restitusi Pajak
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Tax Refund
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Secara Jabatan
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Ex-officio
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Sidang Pajak
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Tax Hearing
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SPT Pembetulan
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Amendment of Tax Return
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SPT PPh Badan
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Corporate Income Tax
Return ("CITR")
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SPT PPN
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Value Added Tax Return
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Surat Edaran
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Circular Letter
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Surat Keputusan
Pengembalian Pendahuluan Kelebihan Pajak
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Advance Refund of
Overpaid Tax Decision
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Surat Keterangan Bebas
("SKB")
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Exemption Certificate
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Surat Keterangan
Domisili ("SKD")
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Certificate of Domicile
("CoD")
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Surat Ketetapan Pajak
("SKP")
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Tax Assessment Letter
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Surat Ketetapan Pajak
Kurang Bayar ("SKPKB")
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Underpayment Tax
Assessment Letter
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Surat Ketetapan Pajak
Kurang Bayar Tambahan ("SKPKBT")
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Additional Underpayment
Tax Assessment Letter
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Surat Ketetapan Pajak
Lebih Bayar ("SKPLB")
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Overpayment Tax
Assessment Letter
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Surat Ketetapan Pajak
Nihil ("SKPN")
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Nil Tax Assessment
Letter
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Surat Kuasa
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Power of Attorney
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Surat Paksa
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Enforcement Letter
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Surat Pemberitahuan
("SPT")
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Tax Return
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Surat Pemberitahuan
Hasil Pemeriksaan ("SPHP")
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Notification of Tax
Audit Findings
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Surat Perintah Membayar
Kelebihan Pajak ("SPMKP")
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Instruction Letter for
Tax Refund Settlement
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Surat Perintah
Pemeriksaan ("SP2")
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Notification to Conduct
a Tax Audit
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Surat Setoran Pajak
("SSP")
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Tax Payment Slip(s)
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Surat Tagihan Pajak
("STP")
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Tax Collection Letter
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Surat Uraian Banding
("SUB")
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Appeal Explanation
Letter
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Terbanding
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Appellee
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Undang-undang Ketentuan
Umum dan Tata Cara Perpajakan ("UU KUP")
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General Tax Provisions
and Procedures Law
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Undang-undang Pajak Penghasilan
("UU PPh")
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Income Tax Law
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Undang-undang Pajak
Pertambahan Nilai ("UU PPN")
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Value Added Tax Law
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Usang / Persediaan Usang
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Obsolete / Obsolete
Stock
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Wajib Pajak
("WP")
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Taxpayer
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