Istilah Pajak dan Bea (Terms Used in Tax and Duty)

Istilah Pajak dan Bea (Terms Used in Tax and Duty)

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Aktiva Pajak TangguhanDeferred Tax Asset
Akuntasi PajakTax Accounting
Alokasi/Anggaran pajakTax Allocation
Angsuran PajakTax Installment
Badan Pengawasan Keuangan dan PembangunanDevelopment and Finance
Badan Penyelesaian Sengketa PajakTax Court
Barang-barang kena pajakTaxable Goods
BeaDuty
Bea Balik NamaTitle Transfer Tax
Bea ExportExport Duty
Bea ImportImport Duty
Bea MateraiStamp Duty
Bea Pabean/PajakCustoms Duties
Bea Pengalihan Hak Atas Tanah dan Bangunan (BPHTB(Duty on Land and Building Right Acquisition
Beban Pajak TangguhanDeferred Tax Expense
Berita Acara Hasil Pemeriksaan (BAP)Minutes of Tax Audit Result
Bersertifikat Konsultan PajakCertified Tax Consultant
CukaiExcise
Dapat Dikenakan PajakTaxable
Dasar Pengenaan Pajak (NJOP)Tax Base
Direktorat Jenderal Bea dan Cukai (DJBC)Diretorate General of Customs and Excise
Direktorat Jenderal Lembaga KeuanganDirectorate General of Finance Institutions
Direktorat Jenderal PajakDirectorate General of Taxation
Faktur PajakTax invoice
Faktur Pajak PenggantiRevised Tax Invoice
Fiskal Luar NegeriExit Tax/Fiscal
Formulir Pajak TahunanAnnual Tax
Gudang PabeanBonded Warehouse
Hutang PajakTax Liability, Tax Payable
Ikatan Konsultan Pajak Indonesia (IKPI)Indonesia Tax Consultant Association
Iuran JamsostekJamsostek Contribution
Jaminan Hari Tua (Jamsostek)Retirement Security Old Age Security
Jaminan Kecelakaan KerjaWork Acciddent Security
Jaminan KematianDeath Security
Jaminan Sosial Tenaga KerjaWorker’s Social Security Program
Jangka Waktu PajakTax Period
Jasa Kena PajakTaxable Service
Kantor PabeanCustom House
Kantor Pelayanan Pajak (KPP)Tax Office
Kantor Pemeriksaan dan Penyelidikan PajakTax Audit and Investigation Office
Kantor Perbendaharaan dan Kas Negara (KPKN)State Treasury
Kantor WilayahRegional Office
Kepala SeksiSection Head, Head of Section
Kepala Sub-direktoratSub Directorate Head
Kepala Sub-seksiSub Section Head
Keputusan MenteriMinister Decree
Ketentuan Umum dan Tatacara PerpajakanGeneral Provision and Tax Procedures
Kontrak Bagi HasilProduction Sharing Contract
Kredit PajakTax Credit
Masa Bebas PajakTax Holiday
Nilai Jual Kena PajakTaxable Sales Value
Nilai PerolehanAcquisition Cost
Nomor Pokok Wajib Pajak (NPWP)Tax Payer Identification Number
Objek PajakTax Object
PajakTax
Pajak Bumi dan Bangunan (PBB)Land & Building Tax
Pajak Dibayar DimukaPrepaid Tax
Pajak LangsungDirect Tax
Pajak MasukInput Tax
Pajak MateraiStamp Tax
Pajak Pembangunan (Pajak Daerah)Development Tax
Pajak PenghasilanIncome Tax
Pajak PenjualanSales Tax
Pajak Penjualan atas Barang Merah (PPnBM)Sales Tax on Luxurious Goods
Pajak Pertambahan Nilai (PPN)Value Added Tax (VAT)
Pajak PerusahaanCorporation Tax
Pajak ProgresifProgressive Tax
Pajak Tak LangsungHidden Tax
Pajak TambahanSurtax
Pajak Tanah dan BangunanProperty Tax
Pajak Tidak LangsungIndirect Tax
Pemotongan PajakTax Deduction
Penanggung PajakTax Bearer
Pendapatan Bebas PajakTax Exempted Income
PengembalianTax Refund
Penghasilan/Pendapatan PajakTax Income
Penghasilan Perusahaan Kena PajakCorporate Income Tax Payable
Penghasilan Tidak Kena PajakNon-Taxable Income
Penghasilan Kena PajakTaxable Firm
Peraturan Menteri KeuanganMinistry of Finance Decree
Peraturan PemerintahGovernment Regulation
Perencanaan PajakTax Planning
Permohonan Penundaan PajakTax Deferment Request
Pidana PajakTax Crime
Potongan gaji jaminan sosial dan hari tuaPayroll Tax
Sanksi AdministrasiAdministration Charge
Sanksi DendaPenalty Charge

Supervisor Agency

Surat HimbauanAdvise Letter
Surat Keputusan PajakTax Assesment
Surat Keterangan Bebas PajakExemption Certificate
Surat Ketetapan Pajak NihilNil Tax Assesment Letter
Surat Ketetapan Pajak TambahanAdditional Tax Assesment
Surat KuasaPower of Attorney
SPT MasaPeriodic Tax Return
Surat Pemberitahuan PajakTax Return
SPT TahunanAnnual Tax Return
Surat Setoran Bea dan CukaiExcise Payment Slip
Surat Setoran PajakTax Payment Slip
Surat Tagihan PajakTax Collection Letter
Surat TeguranWarning Letter
Tahun PajakTaxable Year
Tarif PajakTax Rate
Tingkat Penghasilan Kena PajakTaxable Income
Tunjangan PajakTax Allowance
Wajib PajakTaxpayer
Wajib PajakTax Payer
Wajib Pajak Dalam NegeriResident Taxpayer
Wajib Pajak Luar NegeriNon-resident Taxpayer
Wajib Pajak Orang PribadiIndividual Taxpayer
Wilayah Pungutan BeaCustoms Area

Source ; adapted from various sources

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