Under the self-assessment system, the claims a taxpayer makes in their tax return are accepted by the Tax Office, usually without adjustment, and an assessment notice is issued. Even though we may initially accept the tax return, the return may still be subject to further review.
To ensure the integrity of the tax system, the law provides the Tax Office with a period where it may review a return (and make sure all income has been included) and may increase or decrease the amount of tax payable. We may amend an assessment up to four years (or two years for shorter period of review taxpayers) after tax became due and payable under the assessment. Where anti-avoidance provisions apply, the period is extended to six years. Where the avoidance is due to fraud or evasion, there is no time limit on amending the assessment.
Selasa, 03 Juni 2008
Pengertian pajak adalah?(menurut UU no.28 Tahun 2007)
Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesar-besarnya kemakmuran rakyat.
Darmin: Target Penerimaan Pajak 2008 Akan Terlampaui
Kenaikan harga bahan bakar minyak tak berpengaruh.
Direktorat Jenderal Pajak optimistis target penerimaan pajak senilai Rp 534 triliun (memperhitungkan minyak dan gas) dalam Anggaran Pendapatan dan Belanja Negara Perubahan 2008 akan tercapai. "Kelihatannya mungkin malah terlampaui," kata Direktur Jenderal Pajak Darmin Nasution saat berkunjung ke redaksi Koran Tempo di Jakarta kemarin.
Dia memaparkan, realisasi penerimaan pajak sampai empat bulan pertama tahun ini cenderung meningkat. Total penerimaan pajak dari Januari-April 2008 sudah mencapai Rp 173,654 triliun, sekitar 12 persen di atas target Rp 155,381 triliun. "Penerimaan pajak bertumbuh 44,92 persen dibanding periode yang sama tahun lalu," katanya. Sementara itu, penerimaan pajak nonmigas mencapai 151,281 triliun atau meningkat 41,76 persen dibanding Januari-April tahun lalu.
Darmin menilai penerimaan pajak pada bulan ini masih menunjukkan tren meningkat. "Growth-nya masih bagus, mungkin bisa 50 persen," katanya.
Data Ditjen Pajak menyebutkan penerimaan pajak total sampai April telah mencapai 32,49 persen dari yang ditargetkan dalam APBN Perubahan 2008 sebesar Rp 534,530 triliun (lihat tabel).
Menurut Darmin, membaiknya penerimaan pajak tak lepas dari reformasi perpajakan yang dilakukan oleh Ditjen Pajak sejak 2006, seperti memperbaiki administrasi perpajakan dan metode kerja dengan modernisasi. Kemudian memperbaiki berbagai kebijakan perpajakan serta langkah intensifikasi dan ekstensifikasi perpajakan.
Direktur Kepatuhan, Potensi, dan Penerimaan Sumihar Petrus Tambunan menambahkan, kenaikan harga bahan bakar minyak yang rata-rata 28,7 persen tidak akan mempengaruhi penerimaan pajak tahun ini. Penurunan penerimaan pajak tidak terjadi pada tahun berjalan, tapi ada kemungkinan terjadi pada tahun berikutnya.
Dengan naiknya harga BBM, harga barang akan ikut naik serta mendongkrak penerimaan pajak pertambahan nilai. Namun, jika kenaikan harga menyebabkan terpangkasnya pertumbuhan ekonomi dan penciptaan lapangan kerja tertekan, dalam jangka panjang penerimaan pajak bisa turun.
Sumihar menyebutkan kenaikan harga BBM pada 2005 juga tidak terlalu berdampak pada penerimaan pajak.
Penerimaan Pajak 2008 (s/d 30 April)
Jenis pajak rencana s/d April Realisasi Growth (%) APBN P % terhadap APBN P
PPH Nonmigas 87,965 92,229 40,55 251,366 36,69
PPN dan PPnBM 50,829 56,022 44,41 195,464 28,66
PBB 2,939 760 22,92 25,266 3,01
BPHTB 1,140 1,339 50,90 5,431 24,67
Pajak lainnya 871 929 16,68 3,353 27,72
Penerimaan tanpa migas 143,746 151,281 41,76 480,880 31,46
PPh Migas 11,635 22,373 70,72 53,649 41,70
Penerimaan total 155,381 173,654 44,92 534,530 32,49
Sumber : Ditjen Pajak Departemen Keuangan
sumber berita : korantempo
Direktorat Jenderal Pajak optimistis target penerimaan pajak senilai Rp 534 triliun (memperhitungkan minyak dan gas) dalam Anggaran Pendapatan dan Belanja Negara Perubahan 2008 akan tercapai. "Kelihatannya mungkin malah terlampaui," kata Direktur Jenderal Pajak Darmin Nasution saat berkunjung ke redaksi Koran Tempo di Jakarta kemarin.
Dia memaparkan, realisasi penerimaan pajak sampai empat bulan pertama tahun ini cenderung meningkat. Total penerimaan pajak dari Januari-April 2008 sudah mencapai Rp 173,654 triliun, sekitar 12 persen di atas target Rp 155,381 triliun. "Penerimaan pajak bertumbuh 44,92 persen dibanding periode yang sama tahun lalu," katanya. Sementara itu, penerimaan pajak nonmigas mencapai 151,281 triliun atau meningkat 41,76 persen dibanding Januari-April tahun lalu.
Darmin menilai penerimaan pajak pada bulan ini masih menunjukkan tren meningkat. "Growth-nya masih bagus, mungkin bisa 50 persen," katanya.
Data Ditjen Pajak menyebutkan penerimaan pajak total sampai April telah mencapai 32,49 persen dari yang ditargetkan dalam APBN Perubahan 2008 sebesar Rp 534,530 triliun (lihat tabel).
Menurut Darmin, membaiknya penerimaan pajak tak lepas dari reformasi perpajakan yang dilakukan oleh Ditjen Pajak sejak 2006, seperti memperbaiki administrasi perpajakan dan metode kerja dengan modernisasi. Kemudian memperbaiki berbagai kebijakan perpajakan serta langkah intensifikasi dan ekstensifikasi perpajakan.
Direktur Kepatuhan, Potensi, dan Penerimaan Sumihar Petrus Tambunan menambahkan, kenaikan harga bahan bakar minyak yang rata-rata 28,7 persen tidak akan mempengaruhi penerimaan pajak tahun ini. Penurunan penerimaan pajak tidak terjadi pada tahun berjalan, tapi ada kemungkinan terjadi pada tahun berikutnya.
Dengan naiknya harga BBM, harga barang akan ikut naik serta mendongkrak penerimaan pajak pertambahan nilai. Namun, jika kenaikan harga menyebabkan terpangkasnya pertumbuhan ekonomi dan penciptaan lapangan kerja tertekan, dalam jangka panjang penerimaan pajak bisa turun.
Sumihar menyebutkan kenaikan harga BBM pada 2005 juga tidak terlalu berdampak pada penerimaan pajak.
Penerimaan Pajak 2008 (s/d 30 April)
Jenis pajak rencana s/d April Realisasi Growth (%) APBN P % terhadap APBN P
PPH Nonmigas 87,965 92,229 40,55 251,366 36,69
PPN dan PPnBM 50,829 56,022 44,41 195,464 28,66
PBB 2,939 760 22,92 25,266 3,01
BPHTB 1,140 1,339 50,90 5,431 24,67
Pajak lainnya 871 929 16,68 3,353 27,72
Penerimaan tanpa migas 143,746 151,281 41,76 480,880 31,46
PPh Migas 11,635 22,373 70,72 53,649 41,70
Penerimaan total 155,381 173,654 44,92 534,530 32,49
Sumber : Ditjen Pajak Departemen Keuangan
sumber berita : korantempo
Minggu, 01 Juni 2008
Self assesment definition
Discussion Paper
Chapter 1: Background to self assessment and the focus of the review
This Chapter provides the context and essential background for the Review. It discusses the nature of income tax assessment and compares certain aspects of the current self assessment system with the full assessment system it replaced. The Chapter explains why the change was made, how the self assessment system has evolved and gives an overview of how the Tax Office approaches its compliance work.
As further background, Chapter 1 highlights some similarities and differences between our system and that of four other countries with which Australia commonly compares itself: Canada, New Zealand, the United Kingdom and the United States.
The Chapter also introduces themes that are the focus of the Review, including:
how the current arrangements affect taxpayer uncertainty and the consequences of that uncertainty
the need to balance the potentially conflicting objectives of collecting income tax, protecting the rights of taxpayers, and minimising the costs of compliance and administration
the need to appreciate differences in the behaviour and needs of different categories of taxpayers.
1.1 What is tax assessment?
Tax assessments are fundamental to tax collection. Every country that taxes income has laws to impose the tax and a system to assess and collect it. An assessment is the end result of the process of ascertaining a taxpayer’s taxable income and calculating the tax payable on that income.1 A notice of assessment becomes final once the statutory period for reviewing it has expired (see Chapter 3).
In Australia, a key part of the assessment process is the completion and lodgement of an income tax return. This requires taxpayers or their agents (and sometimes third parties) to provide information to the Tax Office about their income, deductions, and any tax offsets to which they are entitled. The task of completing income tax returns requires taxpayers (or their agents) to apply the income tax laws properly to their affairs. The length, scope and nature of income tax law, and the style of the administrative systems to support the law, mean that this can be a difficult task for some.
Depending on the type of assessment system, the roles and responsibilities of taxpayers, agents, third parties and the Tax Office can vary. This is illustrated below in the discussion of the former and current Australian assessment systems and overseas experience.
Chapter 1: Background to self assessment and the focus of the review
This Chapter provides the context and essential background for the Review. It discusses the nature of income tax assessment and compares certain aspects of the current self assessment system with the full assessment system it replaced. The Chapter explains why the change was made, how the self assessment system has evolved and gives an overview of how the Tax Office approaches its compliance work.
As further background, Chapter 1 highlights some similarities and differences between our system and that of four other countries with which Australia commonly compares itself: Canada, New Zealand, the United Kingdom and the United States.
The Chapter also introduces themes that are the focus of the Review, including:
how the current arrangements affect taxpayer uncertainty and the consequences of that uncertainty
the need to balance the potentially conflicting objectives of collecting income tax, protecting the rights of taxpayers, and minimising the costs of compliance and administration
the need to appreciate differences in the behaviour and needs of different categories of taxpayers.
1.1 What is tax assessment?
Tax assessments are fundamental to tax collection. Every country that taxes income has laws to impose the tax and a system to assess and collect it. An assessment is the end result of the process of ascertaining a taxpayer’s taxable income and calculating the tax payable on that income.1 A notice of assessment becomes final once the statutory period for reviewing it has expired (see Chapter 3).
In Australia, a key part of the assessment process is the completion and lodgement of an income tax return. This requires taxpayers or their agents (and sometimes third parties) to provide information to the Tax Office about their income, deductions, and any tax offsets to which they are entitled. The task of completing income tax returns requires taxpayers (or their agents) to apply the income tax laws properly to their affairs. The length, scope and nature of income tax law, and the style of the administrative systems to support the law, mean that this can be a difficult task for some.
Depending on the type of assessment system, the roles and responsibilities of taxpayers, agents, third parties and the Tax Office can vary. This is illustrated below in the discussion of the former and current Australian assessment systems and overseas experience.
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