Indonesian Tax Term

Abbrev.

Bahasa Indonesia

English

Badora

Badan dan Orang Asing, KPP

Foreign Corporate & Individual (Badora) Tax Service Office

BKPM

Badan Koordinasi Penanaman Modal

Capital Investment Coordinating Board

BPKP

Badan Pengawasan Keuangan dan Pembangunan

The Development Finance Comptroller / State Comptroller Agency

BAPEPAM

Badan Pengawasan Pasar Modal

Capital Market Supervisory Board

BPSP

Badan Penyelesaian Sengketa Pajak

Tax Dispute Settlement Agency

BAPPENAS

Badan Perencanaan Pembangunan Nasional

National Development Planning Board

BPN

Badan Pertanahan Nasional

National Land Agency

BUPLN

Badan Urusan Piutang dan Lelang Nasional

the State Agency for Receivables and Auctions

BUT

badan usaha tetap

permanent establishment (PE)

bank persepsi

tax payment bank (bank persepsi)

BKP

barang kena pajak

taxable good(s)

BBN

bea balik nama

title transfer tax (esp. vehicles)

BM

bea meterai

stamp duty

BPHTB

bea pengalihan hak tanah & bangunan

land and building title transfer duty

berita acara hasil pemeriksaan

acknowledgement of audit results

berita acara pemusnahan

destruction report, destruction declaration

buku petunjukkan pengisian

instruction booklet

DPP

dasar pengenaan pajak

tax (imposition) base, tax basis

DJBC

Direktorat Jenderal Bea dan Cukai

the Directorate General of Customs and Excise

DJLK

Direktorat Jenderal Lembaga Keuangan

The Directorate General of Financial Institutions

DJP

Direktorat Jenderal Pajak

the Directorate General of Taxation (DGT)

DPP

Direktur Peraturan Pajak

the Director of Tax Regulations

faktur pajak

tax invoice(s)

faktur pajak pengganti

revised tax invoice(s)

fiskal luar negeri

exit tax or departure tax

IKPI

Ikatan Konsultan Pajak Indonesia

Indonesian Tax Consultants Association

JKP

jasa kena pajak

taxable service(s)

KPP

kantor pelayanan pajak

tax service office(s)

Karikpa

Kantor Pemeriksaan dan Penyidikan Pajak

Tax Audit and Investigation Office

KPKN

Kantor Perbendaraan dan Kas Negara

the State Treasury

KPMB

Kantor Perusahaan Masuk Bursa

Office for Publicly Listed Companies

KUP

kantor umum pajak

public tax office

Kanwil

kantor wilayah

regional office

KB

kawasan berikat

bonded zone(s)

KAPET

kawasan pengembangan ekonomi terpadu

integrated economic development zone(s)

Kikpan

Kepala Bidang Pemeriksaan dan Penyidikan (Pajak)

section head of the Tax Audit and Investigation Office

Kasi

kepala seksi

section head(s)

Kasubdit

kepala sub-direktorat

sub-directorate head(s)

Kasubsi

kepala sub-seksi

sub-section head(s)

KEPMEN

keputusan menteri

ministerial decree(s)

KUP (UU)

Ketentuan Umum dan Tata Cara Perpajakan (UU)

The General Tax Provisions and Procedures Law

Ketua Majelis (BPSP)

Presiding Judge (Tax Dispute Settlement Agency)

KLU

kode lapangan usaha

Business field code

KBH

kontrak bagi hasil

production-sharing contract (PSC)

KK

kontrak karya

contract of work (CoW)

KP

kuasa pertambangan

delegated mining rights

MPP

Majelis Pertimbangan Pajak (sudah dibubarkan)

Tax Supreme Court (defunct)

NJKP

nilai jual kena pajak (PBB)

taxable sales value (L&B tax)

NJOP

nilai jual obyek pajak (PBB)

land & building tax imposition base, or tax object sales value

NPPKP

nomor penegasan pengusaha kena pajak

taxable VAT entity confirmation number

NPWP

nomor pokok wajib pajak

tax ID number / tax registration number

NPP

nota perhitungan pajak

tax calculation/computation memo

PBB

pajak bumi & bangunan

land & building tax (L&B tax)

pajak keluaran

output VAT

pajak masukan

input VAT

pajak pembangunan

development tax (for district/regency level)

PPh

pajak penghasilan

income tax

PPnBM

pajak penjualan atas barang mewah

luxury sales tax (LST), or sales tax on luxury goods

PPN

pajak pertambahan nilai

value added tax (VAT)

pajak pertambahan nilai tidak dipungut

non-collected VAT

PTLL

pajak tidak langsung lain

other indirect taxes

PE

pedagang eceran

retail merchant / retail trader

pekerjaan bebas

self-employment / freelance work

pembangunan sendiri

independent construction

PEB

pemberitahuan ekspor barang

export declaration(s)

PHP

pemberitahuan hasil pemeriksaan

notification of tax audit findings

PIB

pemberitahuan impor barang

import declaration(s)

PLK

pemeriksaan lengkap kantor

comprehensive office tax audit(s)

PLL

pemeriksaan lengkap lapangan

comprehensive field tax audit(s)

PSK

pemeriksaan sederhana kantor

simple office tax audit(s)

PSL

pemeriksaan sederhana lapangan

simple field tax audit(s)

pemeteraian kemudian

postdated duty stamp(s)

PP

pemungut pajak

VAT collector

PMA

penanaman modal asing

foreign capital investment

PMDN

penanaman modal dalam negeri

domestic capital investment

PTKP

penghasilan tidak kena pajak

non-taxable income

PKP

pengusaha kena pajak

VAT enterprise(s) / taxable enterprise(s)

PKP PE

pengusaha kena pajak pedagang eceran

retail-trade taxable enterprise(s)

PKP rekanan

penugsaha kena pajak rekanan

VAT-collector counterpart(s)

permohonan meninjau kembali

a request for reconsideration / judicial review

permohonan penundaan pajak

tax deferment request(s)

pertimbangan risalah penyelesaian keberatan

(tax) auditor’s objection memorandum

restitusi pajak

tax refund(s)

secara jabatan

ex officio

Seksi Penerimaan dan Keberatan

Receiving and Objection Section

surat banding pemohon

an appeal(s)

surat bantahan pemohon

response to an appeal summation

SE

surat edaran

circular (letter)

surat keberatan

objection (letter)

SKB

surat keputusan banding

appeal decision (letter)

SKK

surat keputusan keberatan

objection decision (letter)

SKKPP

surat keputusan kelebihan pembayaran pajak

tax overpayment decision (letter)

SKPIB

surat keputusan pemberian imbalan bunga

interest repayment decree

SKPPKP

surat keputusan pengembalian pendahuluan kelebihan pajak

advance tax overpayment refund decree

SKPPKP

surat keputusan pengukuhan pengusaha kena pajak

taxable enterprise confirmation (letter)

SKB

surat keterangan bebas

exemption certificate(s)

SKF

surat keterangan fiskal

tax clearance certificate/letter

SKFLN

surat keterangan fiskal luar negeri

fiscal exit (departure) tax payment slip

SKT

surat keterangan tarif

tax relief certificate

SKP

surat ketetapan pajak

tax assessment (letter)

SKPKB

surat ketetapan pajak kurang bayar

tax underpayment assessment (letter)

SKPKBT

surat ketetapan pajak kurang bayar tambahan

additional tax underpayment assessment (letter)

SKPLB

surat ketetapan pajak lebih bayar

tax overpayment assessment (letter)

SKPN

surat ketetapan pajak nihil

nil tax assessment (letter)

surat pajak pertambahan nilai tidak dipungut

non-collected VAT certificate

surat paksa

distress warrant

surat panggilan

summons (letter)

SPS

surat panggilan sidang

hearing summons (letter)

SPHP

surat pemberitahuan hasil pemeriksaan

notification of tax audit findings

SPM

surat pemberitahuan masa

periodic tax return (usually monthly)

SPOP

surat pemberitahuan obyek pajak

tax object notification (letter) (L&B tax)

SPPT

surat pemberitahuan pajak terhutang (PBB)

notification of tax due (L&B tax)

SPT

surat pemberitahuan tahunan

annual tax return

SPK

surat peninjauan kembali

request for reconsideration

surat peringatan

reminder letter

SPMKP

surat perintah membayar kelebihan pajak

tax overpayment refund order

SPMKP

surat perintah membayar kelebihan pajak

instruction letter to pay

SPPP

surat perintah pemeriksaan pajak

tax audit order, or tax audit instruction letter

SPPSS

surat perintah penagihan seketika dan sekaligus

immediate and total tax collection order(s)

SPPB

surat perintah penyerahan barang

delivery order(s)

surat pernyataan persetujuan

declaration of acceptance

surat pernyataan persetujuan atas hasil pemeriksaan pajak

declaration of acceptance of (the) tax audit findings

SPPB

surat persetujuan pengeluaran barang

approval for the export of goods, goods export approval

SSBC

surat setoran bea cukai

excise payment slip(s)

SSBPHTB

surat setoran bea perolehan hak atas tanah dan bangunan

land and building duty payment slip

SSP

surat setoran pajak

tax payment slip(s)

SSPNBP

surat setoran penerimaan negara bukan pajak

non-tax state revenue payment slip

SS

surat sita

confiscation letter(s)

STP

surat tagihan pajak

tax collection letter(s)

surat tegoran

warning letter(s)

surat uraian banding

Appellee’s brief

TBPFLN

tanda bukti pajak fiskal luar negeri

fiscal exit tax payment slip(s)

UU KUP

Undang-undang Ketentuan Umum dan Tata Cara Perpajakan

General Tax Provisions and Procedures Law /

Law on General Tax Provisions and Procedures

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s

%d bloggers like this: