indotaxsolution

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.

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.

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,&

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