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Ideatax, Jakarta -- The Annual Tax Return reporting period has just ended, be it Corporate or Individual Annual Income Tax Return. Procedurally, a tax audit process conducted by the Tax Office (KPP) on high-risk taxpayers will come after the Annual Tax Return reporting period.
By definition, tax audit is defined as a series of activities to collect and process data, information, and/or evidence performed objectively and professionally based on an audit standard to test compliance with the fulfillment of tax obligations and/or for other purposes in the context of implementing the provisions of tax laws and regulations.
Furthermore, if there is a dispute in the tax audit process, the taxpayer may file an objection to the Director General of Taxes through the Registered Tax Office. There is no clear definition of Tax Objection in Law Number 6 of 1983 concerning General Provisions and Procedures for Taxation as amended by Law Number 7 of 2021 or Ministry of Finance Regulation or Peraturan Menteri Keuangan (PMK) Number 194 of 2007 concerning Procedures for Filing Objections as amended by PMK Number 202/PMK.03/2015.
However, based on the KUP Law and its implementing regulations, tax objection can be defined as a series of actions that can be done by taxpayers to obtain tax justice if they are not satisfied with the tax assessment letter or the tax withholding/collection process.
The submission of annual tax return through electronic portal has been known since 2013. This is regulated in Article 1 Paragraph (9) of the Ministry of Finance Regulation Number 9 of 2013. The provision stipulates that electronic submission of Objection Letter, hereinafter referred to as e-Filing, is a method of submitting Objection Letter online in real time through the Directorate General of Taxes website (www.pajak.go.id) or Application Service Provider (ASP).
Although the online submission of objection letters has been known since 2013, this method can only be realized and utilized in 2020. Through Director General of Taxes Regulation Number PER-14/PJ/2020 concerning Procedures for Submitting Electronic Objection Letters, the Government regulates that taxpayers can submit objection letters electronically (e-Filing).
Furthermore, the provision also stipulates that electronic submission of Objection Letters (e-Filing) can be performed within a period of 24 (twenty-four) hours a day and 7 (seven) days a week with Western Indonesia Time standards.
Based on these provisions, it is obvious that e-objection is a breakthrough that can facilitate taxpayers to seek justice. Especially since the filing of taxpayer objections is increasing from year to year.
This condition can be seen from the DGT's annual report which shows that in 2021, the number of applications for tax objections, corrections, reductions, and cancellations was 212,434 applications. This number increased compared to 2020, where the settlement of applications for objections, reductions and corrections were 187,227 applications.
However, there are several things that need to be considered by taxpayers before filing an objection through e-objection:
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Taxpayers can submit an objection letter electronically through the website www.djponline.go.id;
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Before submitting an objection letter online, Taxpayers must have an active Electronic Filing Identification Number (EFIN) and electronic certificate. In addition, taxpayers must also register for a Djponline account.
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If the taxpayer does not yet have an EFIN, the taxpayer can apply for EFIN activation at the registered Tax Office.
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If the taxpayer does not have an electronic certificate or has an electronic certificate but it has expired, the taxpayer must apply for an electronic certificate at the registered Tax Office.
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After the taxpayer has an EFIN, Digital Certificate and DJP online account, the taxpayer can access www.djponline.go.id
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Furthermore, taxpayers choose the e-objection menu on the DJP online page and fill in the objection letter in accordance with the instructions in the application and in accordance with the provisions of laws and regulations in the field of taxation.
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There are two options to fill in the reason for objection in DGT online, namely filling in the column provided or uploading the reason for objection document.
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In the event that the Taxpayer chooses to fill in the provided document, the Taxpayer may fill in the reason for objection with a maximum of 4,000 characters.
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If the taxpayer chooses to upload the document, the document must be in the form of pdf file, not scanned and has a maximum size of 5 MB.
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The taxpayer signs the objection letter by entering the password and uploading the electronic certificate.
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In the event that the taxpayer has submitted the objection letter online, the taxpayer will receive proof of electronic submission sent via email.
This is the explanation of e-objection. If you need further information, you can contact Ideatax.
Related regulations:
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Law number 6 of 1983 concerning general provisions and tax procedures as amended by law number 7 of 2021 concerning harmonization of tax regulations.
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Ministry of Finance Regulation Number 194 of 2007 concerning Procedures for Filing Objections as amended by Ministry of Finance Regulation Number 202/PMK.03/2015.
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Regulation of the Director General of Taxes number PER-14/PJ/2020 concerning Procedures for Submitting Electronic Objection Letters.
