Various Types of Tax Deposits and Procedures for Reporting Them

Various Types of Tax Deposits and Procedures for Reporting Them

PPN - 23 Oct, 2023 17:10 WIB

Taxes are a financial obligation imposed by the state on individuals and companies. Unfortunately, we often don't realize how important the role of taxes is in financing various public facilities such as hospitals, schools, public transportation, and even the road infrastructure that we use every day.

However, far more than just obligations without details, of course there are several types of tax payments with their respective reporting methods that a taxpayer needs to understand.

So, what are the tax payments that currently apply in Indonesia? Come on, find out more by reading the following discussion

Several Types of Tax Deposits

After briefly understanding what taxes are, it is important to recognize the different types of tax deposits that apply. Basically, taxes in Indonesia are divided into 2 main categories based on the institution that collects them, namely:

1. Central tax

Central tax is a tax collected by the central or state government. Several types of central taxes include:

  • Stamp Duty: Tax on stamps affixed to various official documents.
  • Land and Building Tax (PBB): Tax on land and building property.
  • Sales Tax on Luxury Goods (PPnBM): A special tax on luxury goods.
  • Value Added Tax (VAT): ): Tax on the sale of goods and services.
  • Income Tax (PPh): Tax on individual and corporate income.

2. Regional Tax

Regional taxes are taxes collected by the Regional Government at the Provincial and Regency/City levels. Types of regional tax payments include:

  • Vehicle tax: Tax on motor vehicle ownership.
  • Vehicle fuel tax: Tax on fuel use.
  • Water tax: A tax on water use.
  • Vehicle name transfer fee: Tax when changing the name of the vehicle owner
  • Street lighting tax: Tax on public street lighting.
  • Parking tax: Tax on vehicle parking
  • Advertising tax: Tax on advertising and billboards
  • Fees for acquiring rights to land and buildings: Tax when acquiring rights to property.
  • And other types of local taxes.

Tax Reporting Procedures

All tax payments must be accompanied by proper reporting. Currently, tax reporting can be done online for your convenience. Here are the steps:

  1. Make sure you have a digital identity number or EFIN
  2. Access the official website djponline.pajak.go.id.
  3. Login by entering your NPWP, password and security code.
  4. Select the "Report" option and then the "E-Filing" service.
  5. Click "Create SPT"
  6. Answer some questions that arise
  7. Fill out the form, then click next step
  8. Fill in the SPT according to the form by following the e-filling guide
  9. After that, a summary of the SPT will appear and a verification code will be retrieved
  10. Please click "Here" to retrieve the verification code.
  11. Wait until you receive the verification code via email or SMS
  12. Enter the verification code in the column provided
  13. Click "Send SPT"
  14. The SPT report has been recorded in the DJP system
  15. You can see proof of report completion in the email.

That's an explanation regarding the types of tax payments and the procedures for reporting them. By understanding this, you can more easily fulfill your tax obligations. However, if you still need help or have further questions about taxes, the Ideatax team is always ready to help you.

We are the right partner to guide you through the tax process, provide efficient solutions, and a consultant you can rely on.

Visit our official website at https://ideatax.id/ and find out how we can help you manage your taxes more easily and effectively.

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