Sistem pemungutan pajak di Indonesia mencakup self-assessment system, official assessment system, dan withholding system, dengan masing-masing sistem memiliki keuntungan tersendiri bagi pelaksanaan pemungutan pajak.

1. TAX
FLASH
KIB
E-newsletter MARCH 2023

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3. Tax season has rolled around, it
is the time to start gathering in-
formation you need to do your
tax filing.
Start organizing your documents
ahead of time to make filing your
taxes a smooth and easy process.
Generally, you should keep all
records that support your taxa-
ble income and tax deductions
or credits.
Musim pajak telah tiba, saatnya
untuk mulai mengumpulkan in-
formasi yang Anda perlukan un-
tuk melakukan pelaporan pajak
Anda.
Mulailah mengatur dokumen
Anda lebih awal untuk membu-
at pengajuan pajak Anda men-
jadi proses yang lancar dan mu-
dah. Umumnya, Anda harus
menyimpan semua catatan yang
mendukung penghasilan kena
pajak dan pengurangan atau
kredit pajak.
SPT Tahunan Orang Pribadi: Apa Saja yang Diperlukan
THIS ISSUE /
ISU INI:
Individual Tax Return:
What You Will Need
SPT Tahunan Orang Pribadi:
Apa Saja yang Diperlukan.
PAGE 1
Tax Filing: Do it
Yourself or Hire a
Professional?
Lapor Pajak:
Lakukan Sendiri atau
dengan Jasa Profesional?
PAGE 3
E-Tax Court
E-Tax Court
PAGE 5
Pros and Cons of
AI-based Tools for
Business
Pro dan Kontra Sarana
Berbasis AI untuk Bisnis
PAGE 7
Tax Corner
Pojok Pajak
PAGE 9
Individual Tax Return:
What You Will Need

4. Individual Tax Return:
What You Will Need
( 2 / 2 )
SPT Tahunan
Orang Pribadi:
Apa Saja yang Diperlukan
What you will need:
• Annual tax return of the pre-
vious tax year.
• Withholding slip from emplo-
yer (1721 A1/A2).
• Other income outside of work.
• Overseas withholding tax slip.
• Bank and brokerage statements.
• List of debts.
• Changes in share ownership
statements.
• Proof of payment for a pur-
chase or sale of assets.
• Any other data that may be
necessary.
There are very good reasons for
keeping certain tax documents,
you may need to amend your
tax return or even to face a tax
audit. Therefore, to make the re-
porting process easier, it is best
to keep the documents through-
out each year.
Keep in mind that the deadline
for filing the Individual Annual
Tax Return is in March 31, file
your taxes soon!
Apa saja yang diperlukan:
• SPT Tahunan tahun pajak
yang lalu.
• Bukti potong dari pemberi
kerja (1721 A1/A2).
• Penghasilan lain di luar
pekerjaan.
• Bukti potong pajak di luar negeri.
• Laporan bank dan pialang.
• Daftar hutang.
• Laporan perubahan kepemi-
likan saham.
• Bukti pembayaran atas pem-
belian atau penjualan harta.
• Data - data lain yang mungkin
diperlukan.
Terdapat alasan yang sangat ba-
gus untuk menyimpan doku-
men pajak tertentu, Anda mung-
kin perlu mengubah SPT yang
telah dilaporkan atau bahkan
untuk menghadapi pemeriksaan
pajak. Sehingga, untuk mem-
buat proses pelaporan lebih mu-
dah sebaiknya simpan dokumen
di setiap tahun.
Perlu diingat bahwa batas pel-
poran SPT Tahunan Orang Pri-
badi pada tanggal 31 Maret,
segera laporkan pajak Anda!
2

5. Lapor Pajak: Lakukan Sendiri atau dengan Jasa Profesional?
Tax Filing: Do it Yourself or Hire a Professional?
Filing taxes from gathering do-
cuments to adding up the num-
bers can be a daunting task.
However, there are ways to make
the process much easier, one of
which is through the use of pro-
fessional service – tax consultant.
Using a professional will save
both time and effort, while also
ensuring that tax filing is accu-
rate. If your financial situation
is fairly straightforward, such
you’ve got minimal deductions,
sources of income and invest-
ments then you can save money
by filing your own taxes.
Melaporkan pajak mulai dari
mengumpulkan dokumen hing-
ga menjumlahkan angka-angka
dapat menjadi tugas yang berat.
Namun, terdapat berbagai cara
untuk membuat prosesnya lebih
mudah, salah satunya melalui
penggunaan jasa profesional –
konsultan pajak.
Menggunakan seorang profe-
sional akan menghemat waktu
dan tenaga, serta membantu
memastikan bahwa pelaporan
pajak akurat. Jika situasi keua-
ngan Anda cukup sederhana,
seperti memiliki potongan, sum-
ber pendapatan, dan investasi
yang minimal maka Anda dapat
menghemat uang dengan mela-
porkan pajak Anda sendiri.
3

6. 4
A consultant can be very help-
ful if you have a complicated
financial situation, such as own-
ing multiple properties, having
a lot of investment activity, run-
ning a business, or working as
a freelance, or when looking for
ways to reduce tax bills.
If you decide to use a consultant,
incomerelated information needs
to be provided, such as infor-
mation on investment sales, bu-
siness, or rental income, and so
on. Similarly, expense informa-
tion also needs to be provided
to the consultant. Make sure
you review the consultant's work
to ensure its accuracy before
you sign the tax return.
Developing a long-term rela-
tionship with a consultant who
understands family finances can
also be an asset when it comes
to planning for the future. They
can assist in financial and asset
planning, also provide advice
that can lower tax liability.
Adanya seorang konsultan dapat
sangat membantu jika Anda me-
miliki situasi keuangan yang
rumit, seperti memiliki banyak
properti, memiliki banyak akti-
vitas investasi, menjalankan bis-
nis atau bekerja sebagai pekerja
lepas, maupun disaat mencari
cara untuk mengurangi tagihan
pajak.
Jika memilih menggunakan jasa
konsultan, informasi terkait pen-
dapatan perlu diberikan, seperti
informasi mengenai penjualan
investasi, pendapatan bisnis
atau sewa, dan sebagainya. Sama
halnya dengan informasi penge-
luaran juga perlu diberikan ke-
pada konsultan tersebut. Pasti-
kan Anda meninjau kembali
hasil kerja konsultan untuk me-
mastikan keakuratannya sebe-
lum Anda menandatangani SPT.
Mengembangkan hubungan
jangka panjang dengan konsul-
tan yang memahami keuangan
keluarga juga dapat menjadi
aset dalam hal perencanaan masa
depan. Mereka dapat membantu
dalam perencanaan keuangan
dan aset, serta memberikan
saran yang dapat menurunkan
kewajiban pajak.
Tax Filing: Do it Yourself or
Hire a Professional?
( 2 / 2 )
Lapor Pajak: Lakukan Sendiri atau
dengan Jasa Profesional?

7. E-Tax Court
E-Tax Court
In order to realize the transfor-
mation of change for the better
towards the digitalization of bu-
siness processes, Tax Court will
launch the e- Tax Court infor-
mation system. The Secretariat
General of Ministry of Finance
revealed that the application
will be able to be used in May
2023.
Dalam mewujudkan transfor-
masi perubahan ke arah yang
lebih baik menuju digitalisasi
proses bisnis, Pengadilan Pajak
akan meluncurkan Sistem infor-
masi e-Tax Court. Sekretariat
Jenderal Kementerian Keuangan
mengungkapkan aplikasi terse-
but akan dapat digunakan pada
Mei 2023 mendatang.
5

8. E-Tax Court is considered to be
able to provide convenience for
the Tax Court in handling tax
disputes. There are four main
features in e-Tax Court i.e., e-
Registration, e-Filing, e-Litigation,
and e-Putusan. E-Registration
is a feature used by dispute ap-
plicants to register themselves
in the system.
Second, e-Filing can be used to
file an appeal or lawsuit elect-
ronically. Third, e-Litigation is
an online court supporting fea-
ture that includes electronic in-
vitations, court schedules, and
live broadcasts of court proceed-
ings. Fourth, e-Putusan is a fea-
ture for electronic delivery of
copies of the Tax Court Deci-
sion. It is expected that the trial
in the Tax Court can be carried
out more efficiently with the
presence of e-Tax Court.
E-Tax Court dinilai dapat mem-
berikan kemudahan bagi Penga-
dilan Pajak dalam penanganan
sengketa perpajakan. Terdapat
empat fitur utama dalam e-Tax
Court, yaitu e- Registration,
e-Filing, e-Litigation, dan e-
Putusan. E-Registration meru-
pakan fitur yang digunakan pe-
mohon sengketa untuk mendaf-
tarkan diri pada sistem.
Kedua, e-Filing dapat digunakan
untuk mengajukan permohonan
banding atau gugatan secara
elektronik. Ketiga, e-Litigation
merupakan fitur pendukung per-
sidangan secara online yang
mencakup undangan elektro-
nik, jadwal sidang, dan siaran
langsung persidangan. Keempat,
e-Putusan merupakan fitur un-
tuk pengiriman salinan Putusan
Pengadilan Pajak secara elektro-
nik. Persidangan di Pengadilan
Pajak diharapkan dapat dilaksa-
nakan secara lebih efisien de-
ngan adanya e-Tax Court.
E-Tax Court
( 2 / 2 )
E-Tax Court
6

9. Pro dan Kontra Sarana Berbasis AI untuk Bisnis
Pros and Cons of AI-based
Tools for Business
In recent months, artificial in-
telligence (AI) software has be-
come more commonly used by
everyday consumers as tools such
as ChatGPT began offering free
and widespread access to any-
one with a computer. In seconds,
users can ask the software for
help with virtually anything like
e.g., writing a business plan.
Along with new technologies,
businesses need to think about
how they do their jobs, what
products and services they offer,
and how AI can improve work-
flows and provide a better cus-
tomer experience. Businesses
can use technology to generate
responses for customer service,
so they can automate many tasks
that are usually done by humans
and improve response time.
Dalam beberapa bulan terakhir,
perangkat lunak kecerdasan bua-
tan (AI) menjadi lebih umum
digunakan oleh konsumen se-
hari-hari karena sarana seperti
ChatGPT mulai menawarkan
akses gratis dan meluas kepada
siapa saja yang memiliki kom-
puter. Dalam hitungan detik,
pengguna dapat meminta ban-
tuan perangkat lunak tersebut
untuk melakukan apa saja, se-
perti menulis rencana bisnis.
Seiring dengan adanya tekno-
logi baru, bisnis perlu memi-
kirkan bagaimana mereka me-
lakukan pekerjaan mereka, pro-
duk dan layanan apa yang me-
reka tawarkan, dan bagaimana
AI dapat meningkatkan alur
kerja dan memberikan penga-
laman pelanggan yang lebih baik.
Bisnis dapat menggunakan tek-
nologi untuk menghasilkan res-
pons bagi layanan pelanggan,
sehingga mereka dapat meng-
otomatiskan banyak tugas yang
biasanya dilakukan oleh manu-
sia dan meningkatkan waktu
respons.
7

10. Pros and Cons of AI-based
Tools for Business
( 2 / 2 )
Pro dan Kontra
Sarana Berbasis AI
untuk Bisnis
8
There are many opportunities
for businesses by using AI tools,
but there are also potential da-
ngers of this technology, inclu-
ding the potential to occasio-
nally generate incorrect infor-
mation or biased content. Addi-
tionally, there are also privacy
concerns, where cybercriminals
can also manipulate users to leak
personal information.
Overall, AI tools have the po-
tential to increase efficiency and
productivity, depending on bu-
siness goal and timeline. How-
ever, these tools are not trained
to be right, but rather trained to
be creative and produce human-
like works.
Terdapat banyak peluang bagi
bisnis dengan menggunakan
alat bantu AI, namun terdapat
juga potensi bahaya dari tekno-
logi ini, termasuk potensi untuk
sewaktu-waktu menghasilkan
informasi yang tidak benar atau
konten yang bias. Selain itu, ter-
dapat juga masalah privasi, di-
mana pelaku kejahatan dunia
maya juga dapat memanipulasi
pengguna untuk membocorkan
informasi pribadi.
Secara keseluruhan, sarana AI
berpotensi untuk meningkatkan
efisiensi dan produktivitas, ter-
gantung pada tujuan bisnis dan
jangka waktu. Namun, sarana
tersebut tidak dilatih untuk men-
jadi benar, melainkan dilatih un-
tuk menjadi kreatif dan meng-
hasilkan karya seperti manusia.

11. POJOK PAJAK
TAX CORNER
9
Sistem Pemungutan Pajak di Indonesia
FA K TA :
1. Berlaku sistem Self-Assesment yang
memberi kepercayaan penuh wajib pajak
dalam menjalankan kewajiban perpajakannya.
2. Banyak SP2DK (Surat Permintaan Penje-
lasan atas Data dan Keterangan) yang
diterbitkan, yang seharusnya pembuktian
merupakan tanggung jawab otoritas
perpajakan.
P e r t a n y a a n :
Apa saja sistem pemungutan pajak yang
berlaku di Indonesia?
Apa keuntungan dari masing-masing sistem?
Apa saja contoh jenis pajak
J a w a b a n :
Sistem pemungutan pajak di Indonesia:
- Self-Assessment System
- Official Assessment System
- Withholding System
Keuntungan:
- Self-Assessment System: Penentuan atas
besaran pajak terutang dilakukan oleh
wajib pajak itu sendiri.
- Official Assessment System: Wajib pajak
tidak perlu lagi menghitung pajak terutang
melainkan cukup membayar.
- Withholding System: Pihak ketiga yang
memungut pajak sehingga penyetoran
lebih tepat waktu dan lebih mudah.
Tax Collection System in Indonesia
FA C T S :
1. The Self-Assessment system is applied,
which gives taxpayers full confidence in
carrying out their tax obligations.
2. Many of SP2DK (Letter of Request for
Explanation of Data and Information) are
issued, which should be the responsibility
of the tax authority.
Q u e s t i o n s :
What are the tax collection systems that
apply in Indonesia?
What are the advantages of each system?
What are the examples of the types of
taxes collected from each system?
A n s w e r :
Tax collection system in Indonesia:
- Self-Assessment System
- Official Assessment System
- Withholding System
Advantages:
- Self-Assessment System: The amount of
tax payable is determined by the
taxpayer themselves.
- Official Assessment System: Taxpayers no
longer need to calculate the tax payable
but simply pay.
- Withholding System: A third party
collects taxes so that payments are more
timely and easier.

12. TAX CORNER
( 2 / 2 )
POJOK PAJAK
10
J a w a b a n :
Contoh jenis pajak:
- Self-Assessment System: PPh dan PPN.
- Official Assessment System: PBB atau
jenis pajak daerah lainnya.
- Withholding System: PPh 4 ayat 2, PPh
21, PPh 22, PPh 23, dan PPh 26.
Sistem pemungutan pajak di Indonesia
sudah mengurangi kemungkinan perte-
muan langsung petugas pajak dan
wajib pajak.
A n s w e r :
Examples of tax types:
- Self-Assessment System: Income Tax
and VAT.
- Official Assessment System: Land and
Building Tax or other local taxes.
- Withholding System: Income tax article
4(2), article 21, article 22, article 23, and
article 26.
The tax collection system in Indonesia has
reduced the possibility of direct meetings
between tax officers and taxpayers.