Tax Account Code and Payment Type Code.

PPh - 02 Jun, 2022 13:39 WIB

Writter: Fatur Arfiansyah

Complete list of tax account codes &; e-Billing Tax deposit type codes

Income Tax Article 21

Types of Taxes	Tax Account Code	Tax Type Code	Deposit Type
Income Tax Article 21	411121	100	Income Tax Period Article 21
Income Tax Article 21	411121	106	Period Payment for BAPK/BAP PPh 21
Income Tax Article 21	411121	199	Preliminary Payment of SKP (Tax Assessment Letter) PPh Article 21
Income Tax Article 21	411121	300	STP PPh Article 21
Income Tax Article 21	411121	310	SKPKB (Underpayment Tax Assessment Letter) PPh Article 21
Income Tax Article 21	411121	311	SKPKB (Underpayment Tax Assessment Letter) Final Income Tax Article 21 Lump sum Payment of Old Age Guarantee, Pension Ransom, and Severance Money
Income Tax Article 21	411121	320	SKPKBT (Additional Underpayment Tax Assessment Letter) PPh Article 21
Income Tax Article 21	411121	321	SKPKBT (Additional Underpayment Tax Assessment Letter) Final Income Tax Article 21 Lump sum Payment of Old Age Guarantee, Pension Ransom, and Severance Money
Income Tax Article 21	411121	390	Payment of Correction Decree, Objection Decree, Appeal Decision, or Review Decision
Income Tax Article 21	411121	401	Final Income Tax Article 21 Lump sum Payment of Old Age Guarantee, Pension Ransom, and Severance Money
Income Tax Article 21	411121	402	Final Income Tax Article 21 on honorarium or other benefits received by State Officials, civil servants, members of the TNI/POLRI and their pensioners.
Income Tax Article 21	411121	500	Article 21 income tax on disclosure of untruths
Income Tax Article 21	411121	501	Article 21 income tax on the termination of criminal investigations
Income Tax Article 21	411121	510	Administrative sanctions in the form of fines or increases for disclosure of untruthful filling of Article 21 income tax returns
Income Tax Article 21	411121	511	Administrative fines in the form of fines for stopping criminal investigations in the field of taxation.

Domestic VAT

Types of Taxes	HOOD	KJS	Deposit Type
Domestic VAT	411211	100	Domestic VAT Period Deposit
Domestic VAT	411211	101	Intangible BKP VAT deposits from outside the Customs Area
Domestic VAT	411211	102	JKP VAT deposit from outside the Customs Area
Domestic VAT	411211	103	Self-Building Activities Deposit
Domestic VAT	411211	104	[1] Deposit of Delivery of Assets that according to the original purpose are not for sale [2] Deposit on the transfer of assets in the context of corporate restructuring
Domestic VAT	411211	105	VAT Full Sticker Redemption on Delivery of Sound or Image Recording Products
Domestic VAT	411211	106	Term Payment for BAPK/BAP
Domestic VAT	411211	121	VAT can originally be credited facility
Domestic VAT	411211	122	The original VAT facility cannot be credited
Domestic VAT	411211	199	Preliminary Payment of SKP (Tax Assessment Letter) Domestic VAT
Domestic VAT STP	411211	300	STP (Tax Bill) Domestic VAT
Domestic VAT	411211	310	SKPKB (Assessment Letter of Underpayment Tax) Domestic VAT
Domestic VAT	411211	311	SKPKB (Decree of Underpayment Tax) VAT Utilization of intangible BKP from outside the Customs Area
Domestic VAT	411211	312	SKPKB (Underpayment Tax Assessment Letter) VAT Utilization of JKP (Taxable Services) from outside the Customs Area
Domestic VAT	411211	313	SKPKB (Underpayment Tax Assessment Letter) VAT Self-Building Activities
Domestic VAT	411211	314	SKPKB (Underpayment Tax Assessment Letter) Domestic VAT Collector
Domestic VAT	411211	320	SKPKBT (Additional Underpayment Tax Assessment Letter) Domestic VAT
Domestic VAT	411211	321	SKPKBT (Additional Underpayment Tax Assessment Letter) VAT Utilization of intangible BKP from outside the Customs Area
Domestic VAT	411211	322	SKPKBT (Additional Underpayment Tax Assessment Letter) VAT JKP Benefits from outside the Customs Area
Domestic VAT	411211	323	SKPKBT (Additional Underpayment Tax Assessment Letter) VAT on Self-Building Activities
Domestic VAT	411211	324	SKPKBT (Additional Underpayment Tax Assessment Letter) Domestic VAT Collector
Domestic VAT	411211	390	Payment of Correction Decree, Objection Decree, Appeal Decision, or Review Decision
Domestic VAT	411211	500	Domestic VAT on disclosure of untruths
Domestic VAT	411211	501	Domestic VAT on the termination of criminal investigations
Domestic VAT	411211	510	Administrative sanctions in the form of fines or increases for disclosure of incorrect filling of domestic VAT period tax returns
Domestic VAT	411211	511	Administrative fines in the form of fines for stopping criminal investigations in the field of taxation
Domestic VAT	411211	900	Voting by Non-Treasurers
Domestic VAT	411211	910	Voting by the State Budget Treasurer
Domestic VAT	411211	920	Voting by the APBD Treasurer
Domestic VAT	411211	930	Village Fund Treasurer Collector
Domestic VAT	412111	100	Import duty revenue

Income Tax Article 23

Types of Taxes	HOOD	KJS	Deposit Type
Income Tax Article 23	411124	100	Income Tax Period Article 23
Income Tax Article 23	411124	101	Article 23 Income Tax on Dividends
Income Tax Article 23	411124	102	Article 23 Income Tax on Interest
Income Tax Article 23	411124	103	Article 23 Income Tax on Royalties
Income Tax Article 23	411124	104	Income Tax Article 23 on Services
Income Tax Article 23	411124	106	Future payment of BAPK/BAP
Income Tax Article 23	411124	199	Preliminary Payment of SKP PPh Article 23
Income Tax Article 23	411124	300	Tax Bill (STP) PPh Article 23
Income Tax Article 23	411124	301	STP PPh Article 23 on Dividends, Interest, Royalties, and Services
Income Tax Article 23	411124	310	SKPKB PPh Article 23
Income Tax Article 23	411124	311	SKPKB PPh Article 23 on Dividends, Interest, Royalties, and Services
Income Tax Article 23	411124	312	SKPKB Final Income Tax Article 23
Income Tax Article 23	411124	320	SKPKBT PPh Article 23
Income Tax Article 23	411124	321	SKPKBT PPh Article 23 on Dividends, Interest, Royalties, and Services
Income Tax Article 23	411124	322	SKPKBT (Additional Underpayment Tax Assessment Letter) Final Income Tax Article 23
Income Tax Article 23	411124	390	Payment of Correction Decree, Objection Decree, Appeal Decision, or Review Decision
Income Tax Article 23	411124	401	Final Income Tax Article 23 on Deposit Interest of Cooperative Members
Income Tax Article 23	411124	500	Article 23 income tax on disclosure of untruths
Income Tax Article 23	411124	501	Article 23 income tax on the termination of criminal investigations
Income Tax Article 23	411124	510	Administrative sanctions in the form of fines or increases for disclosure of incorrect filling of Article 23 Income Tax Period Tax Returns
Income Tax Article 23	411124	511	Administrative fines in the form of fines for stopping criminal investigations in the field of taxation

Final income tax

Types of Taxes	HOOD	KJS	Deposit Type
Final income tax	411128	106	Future payment of BAPK/BAP
Final income tax	411128	199	Preliminary Payment of SKP (Tax Assessment Letter) Final Income Tax
Final income tax	411128	300	STP Final Income Tax
Final income tax	411128	310	SKPKB PPh Final Article 4 paragraph (2)
Final income tax	411128	311	SKPKB Final Income Tax Article 15
Final income tax	411128	312	SKPKB Final Income Tax Article 19
Final income tax	411128	320	SKPKBT PPh Final Article 4 paragraph (2)
Final income tax	411128	321	SKPKBT PPh Final Article 15
Final income tax	411128	322	SKPKBT (Additional Underpayment Tax Assessment Letter) Final Income Tax Article 19
Final income tax	411128	390	Payment of Correction Decree, Objection Decree, Appeal Decision, or Review Decision
Final income tax	411128	401	Final Income Tax Article 4 paragraph (2) on Discounts/Interest on Government Bonds and Bonds
Final income tax	411128	402	Final Income Tax Article 4 paragraph (2) on Transfer of Land and/or Building Rights
Final income tax	411128	403	Final Income Tax Article 4 paragraph (2) on Land and/or Building Rental
Final income tax	411128	404	Final Income Tax Article 4 paragraph (2) on Deposit / Savings Interest, Current Account Services and SBI Discounts
Final income tax	411128	405	Final Income Tax Article 4 paragraph (2) on Lottery Prizes
Final income tax	411128	406	Final Income Tax Article 4 paragraph (2) on Transactions in Shares, Bonds and other securities on the Exchange.
Final income tax	411128	407	Final Income Tax Article 4 paragraph (2) on the Sale of Founder's Shares
Final income tax	411128	408	Final Income Tax Article 4 paragraph (2) on the Sale of Shares Owned by Venture Capital Companies
Final income tax	411128	409	Final Income Tax Article 4 paragraph (2) on Construction Services
Final income tax	411128	410	Final Income Tax Article 15 on Domestic Shipping Services
Final income tax	411128	411	Final Income Tax Article 15 on Shipping and/or Foreign Flight Services
Final income tax	411128	413	Article 15 Final Income Tax on Foreign Trade Representative Income
Final income tax	411128	414	Final Income Tax Article 15 on Profit Sharing Pattern
Final income tax	411128	415	Final Income Tax Article 15 on Cooperation in the form of BOT (Build Operate Transfer) or the form of the Build-On-Handover cooperation agreement
Final income tax	411128	416	Final Income Tax Article 19 on Revaluation of Fixed Assets
Final income tax	411128	417	Final Income Tax Article 4 paragraph (2) on Interest on Deposits of Cooperative Members Paid to Private Persons
Final income tax	411128	418	Final Income Tax Article 4 paragraph (2) on income from derivative transactions traded on the exchange
Final income tax	411128	419	Final Income Tax Article 17 paragraph (2c) on income in the form of dividends
Final income tax	411128	420	Final Income Tax Article 4 paragraph (2) on income from Business Received or Obtained by Taxpayers Who Have Certain Gross Circulation
Final income tax	411128	421	Final Income Tax on Uplift and Transfer of Participating Interest in Upstream Oil and Gas Business
Final income tax	411128	423	Final MSME Withholding / Voting
Final income tax	411128	424	Article 15 Final International Cyclone Services for Children's Toys
Final income tax	411128	425	Article 4 paragraph (2) KIK Real Estate Transfer Income
Final income tax	411128	499	Other Final Income Tax
Final income tax	411128	500	Final income tax on disclosure of untruths
Final income tax	411128	501	Final income tax on the termination of criminal investigations
Final income tax	411128	510	Administrative sanctions in the form of fines or increases for disclosure of incorrect filling of Final Income Tax Returns
Final income tax	411128	511	Administrative fines in the form of fines for stopping criminal investigations in the field of taxation.
Final income tax	411128	514	SKPKB Final Income Tax on additional net assets treated as income

Income Tax Article 22

Types of Taxes	HOOD	KJS	Deposit Type
Income Tax Article 22	411122	100	Income Tax Period Article 22
Income Tax Article 22	411122	106	Period payment of BAPK/BAP PPh Article 22
Income Tax Article 22	411122	199	Preliminary Payment of SKP PPh Article 22
Income Tax Article 22	411122	300	STP PPh Article 22
Income Tax Article 22	411122	310	SKPKB PPh Article 22
Income Tax Article 22	411122	311	SKPKB PPh Final Article 22
Income Tax Article 22	411122	320	SKPKBT PPh Article 22
Income Tax Article 22	411122	321	SKPKBT PPh Final Article 22
Income Tax Article 22	411122	390	Payment of Correction Decree, Objection Decree, Appeal Decision or Review Decision
Income Tax Article 22	411122	401	Final Income Tax Article 22 on Oil and Gas Redemption
Income Tax Article 22	411122	403	Final Income Tax Article 22 on the Sale of Very Luxury Goods
Income Tax Article 22	411122	404	Article 22 Income Tax on Exports of Coal Mining Commodities, Metal Minerals, and Non-Metal Minerals
Income Tax Article 22	411122	500	Article 22 income tax on disclosure of untruths
Income Tax Article 22	411122	501	Article 22 income tax on the termination of criminal investigations
Income Tax Article 22	411122	510	Administrative sanctions in the form of fines or increases for disclosure of incorrect filling of Article 22 Income Tax Period Tax Returns
Income Tax Article 22	411122	511	Administrative fines in the form of fines for stopping criminal investigations in the field of taxation
Income Tax Article 22	411122	900	Collection by Non-Treasurer of Income Tax Article 22
Income Tax Article 22	411122	910	Collector of the State Budget Treasurer
Income Tax Article 22	411122	920	Collector of APBD Treasurer
Income Tax Article 22	411122	930	Village Fund Treasurer Collector

Article 22 Import Income Tax

Types of Taxes	HOOD	KJS	Deposit Type
Article 22 Import Income Tax	411123	100	Article 22 Import Income Tax Period
Article 22 Import Income Tax	411123	106	Future payment of BAPK/BAP
Article 22 Import Income Tax	411123	199	Preliminary Payment of Tax Assessment Letter (SKP) PPh Article 22 Import
Article 22 Import Income Tax	411123	300	STP PPh Article 22 Import
Article 22 Import Income Tax	411123	310	SKPKB PPh Article 22 Import
Article 22 Import Income Tax	411123	320	SKPKBT PPh Article 22 Import
Article 22 Import Income Tax	411123	390	Payment of Correction Decree, Objection Decree, Appeal Decision, or Review Decision
Article 22 Import Income Tax	411123	500	Article 22 Import Income Tax on disclosure of untruths
Article 22 Import Income Tax	411123	501	Article 22 Import Income Tax on the termination of criminal investigations
Article 22 Import Income Tax	411123	510	Administrative sanctions in the form of fines or increases for disclosure of untruthful filling of Article 22 Import Income Tax Period Tax Returns
Article 22 Import Income Tax	411123	511	Administrative fines in the form of fines for stopping criminal investigations in the field of taxation

Income Tax Article 25 / 29 Private Persons

Types of Taxes	HOOD	KJS	Deposit Type
Income Tax Article 25 / 29 Private Persons	411125	100	Income Tax Period Article 25 Private Person
Income Tax Article 25 / 29 Private Persons	411125	101	Income Tax Period Article 25 of Certain Individual Entrepreneurs
Income Tax Article 25 / 29 Private Persons	411125	106	Future payment of BAPK/BAP
Income Tax Article 25 / 29 Private Persons	411125	199	Preliminary Payment of SKP (Tax Assessment Letter) Personal Income Tax
Income Tax Article 25 / 29 Private Persons	411125	200	Payment of accrued tax stated in the Annual Personal Income Tax Return, including corrected tax returns before the inspection is carried out.
Income Tax Article 25 / 29 Private Persons	411125	201	Annual payment of BAPK/BAP
Income Tax Article 25 / 29 Private Persons	411125	300	STP Personal Income Tax
Income Tax Article 25 / 29 Private Persons	411125	310	SKPKB (Underpayment Tax Assessment Letter) Personal Income Tax
Income Tax Article 25 / 29 Private Persons	411125	320	SKPKBT (Additional Underpayment Tax Assessment Letter) Personal Income Tax
Income Tax Article 25 / 29 Private Persons	411125	390	Payment of Correction Decree, Objection Decree, Appeal Decision, or Review Decision
Income Tax Article 25 / 29 Private Persons	411125	500	Personal Income Tax for disclosure of untruths
Income Tax Article 25 / 29 Private Persons	411125	501	Personal Income Tax for the termination of criminal investigations
Income Tax Article 25 / 29 Private Persons	411125	510	Administrative sanctions in the form of fines or increases for disclosure of untruthful filling of Personal Income Tax Returns
Income Tax Article 25 / 29 Private Persons	411125	511	Administrative fines in the form of fines for stopping criminal investigations in the field of taxation

Income Tax Article 25 / 29 Agency

Types of Taxes	HOOD	KJS	Deposit Type
Income Tax Article 25 / 29 Agency	411126	100	Income Tax Period Article 25 Agency
Income Tax Article 25 / 29 Agency	411126	106	Future payment of BAPK/BAP
Income Tax Article 25 / 29 Agency	411126	199	Preliminary Payment of Corporate Income Tax Assessment Letter (SKP)
Income Tax Article 25 / 29 Agency	411126	200	Annual Corporate Income Tax
Income Tax Article 25 / 29 Agency	411126	201	Annual payment of BAPK/BAP
Income Tax Article 25 / 29 Agency	411126	300	STP (Tax Bill) Corporate Income Tax
Income Tax Article 25 / 29 Agency	411126	310	SKPKB Corporate Income Tax
Income Tax Article 25 / 29 Agency	411126	320	SKPKBT Corporate Income Tax
Income Tax Article 25 / 29 Agency	411126	390	Payment of Correction Decree, Objection Decree, Appeal Decision, or Review Decision
Income Tax Article 25 / 29 Agency	411126	500	Corporate income tax on disclosure of untruths
Income Tax Article 25 / 29 Agency	411126	501	Corporate Income Tax on the termination of criminal investigations
Income Tax Article 25 / 29 Agency	411126	510	Administrative sanctions in the form of fines or increases for disclosure of untruthful filling of Corporate Income Tax Returns
Income Tax Article 25 / 29 Agency	411126	511	Administrative fines in the form of fines for stopping criminal investigations in the field of taxation

Income Tax Article 26

Types of Taxes	HOOD	KJS	Deposit Type
Income Tax Article 26	411127	100	Income Tax Period Article 26
Income Tax Article 26	411127	101	Article 26 Income Tax on Dividends
Income Tax Article 26	411127	102	Article 26 Income Tax on Interest
Income Tax Article 26	411127	103	Article 26 Income Tax on Royalties
Income Tax Article 26	411127	104	Article 26 Income Tax on Services
Income Tax Article 26	411127	105	Income Tax Article 26 on Profit after Tax BUT (Permanent Business Form)
Income Tax Article 26	411127	106	Future payment of BAPK/BAP
Income Tax Article 26	411127	199	Preliminary Payment of SKP (Tax Assessment Letter) PPh Article 26
Income Tax Article 26	411127	300	STP (Tax Bill) PPh Article 26
Income Tax Article 26	411127	301	STP (Tax Bill) PPh Article 26 on Dividends, Interest, Royalties, Services, and Profit After Tax BUT
Income Tax Article 26	411127	310	SKPKB (Underpayment Tax Assessment Letter) PPh Article 26
Income Tax Article 26	411127	311	SKPKB (Underpayment Tax Assessment Letter) PPh Article 26 on Dividends, Interest, Royalties, Services, and Profit After Tax BUT (Permanent Business Form)
Income Tax Article 26	411127	320	SKPKBT PPh Article 26
Income Tax Article 26	411127	321	SKPKBT PPh Article 26 on Dividends, Interest, Royalties, Services, and Profit After Tax BUT
Income Tax Article 26	411127	390	Payment of Correction Decree, Objection Decree, Appeal Decision, or Review Decision
Income Tax Article 26	411127	500	Article 26 income tax on disclosure of untruths
Income Tax Article 26	411127	501	Article 26 income tax on the termination of criminal investigations
Income Tax Article 26	411127	510	Penalties/Increase in Disclosure of Untruths
Income Tax Article 26	411127	511	Administrative fines in the form of fines for stopping criminal investigations in the field of taxation