Istilah Pajak dan Bea (Terms Used in Tax and Duty)
Indonesia | English |
Aktiva Pajak Tangguhan | Deferred Tax Asset |
Akuntasi Pajak | Tax Accounting |
Alokasi/Anggaran pajak | Tax Allocation |
Angsuran Pajak | Tax Installment |
Badan Pengawasan Keuangan dan Pembangunan | Development and Finance |
Badan Penyelesaian Sengketa Pajak | Tax Court |
Barang-barang kena pajak | Taxable Goods |
Bea | Duty |
Bea Balik Nama | Title Transfer Tax |
Bea Export | Export Duty |
Bea Import | Import Duty |
Bea Materai | Stamp Duty |
Bea Pabean/Pajak | Customs Duties |
Bea Pengalihan Hak Atas Tanah dan Bangunan (BPHTB( | Duty on Land and Building Right Acquisition |
Beban Pajak Tangguhan | Deferred Tax Expense |
Berita Acara Hasil Pemeriksaan (BAP) | Minutes of Tax Audit Result |
Bersertifikat Konsultan Pajak | Certified Tax Consultant |
Cukai | Excise |
Dapat Dikenakan Pajak | Taxable |
Dasar Pengenaan Pajak (NJOP) | Tax Base |
Direktorat Jenderal Bea dan Cukai (DJBC) | Diretorate General of Customs and Excise |
Direktorat Jenderal Lembaga Keuangan | Directorate General of Finance Institutions |
Direktorat Jenderal Pajak | Directorate General of Taxation |
Faktur Pajak | Tax invoice |
Faktur Pajak Pengganti | Revised Tax Invoice |
Fiskal Luar Negeri | Exit Tax/Fiscal |
Formulir Pajak Tahunan | Annual Tax |
Gudang Pabean | Bonded Warehouse |
Hutang Pajak | Tax Liability, Tax Payable |
Ikatan Konsultan Pajak Indonesia (IKPI) | Indonesia Tax Consultant Association |
Iuran Jamsostek | Jamsostek Contribution |
Jaminan Hari Tua (Jamsostek) | Retirement Security Old Age Security |
Jaminan Kecelakaan Kerja | Work Acciddent Security |
Jaminan Kematian | Death Security |
Jaminan Sosial Tenaga Kerja | Worker’s Social Security Program |
Jangka Waktu Pajak | Tax Period |
Jasa Kena Pajak | Taxable Service |
Kantor Pabean | Custom House |
Kantor Pelayanan Pajak (KPP) | Tax Office |
Kantor Pemeriksaan dan Penyelidikan Pajak | Tax Audit and Investigation Office |
Kantor Perbendaharaan dan Kas Negara (KPKN) | State Treasury |
Kantor Wilayah | Regional Office |
Kepala Seksi | Section Head, Head of Section |
Kepala Sub-direktorat | Sub Directorate Head |
Kepala Sub-seksi | Sub Section Head |
Keputusan Menteri | Minister Decree |
Ketentuan Umum dan Tatacara Perpajakan | General Provision and Tax Procedures |
Kontrak Bagi Hasil | Production Sharing Contract |
Kredit Pajak | Tax Credit |
Masa Bebas Pajak | Tax Holiday |
Nilai Jual Kena Pajak | Taxable Sales Value |
Nilai Perolehan | Acquisition Cost |
Nomor Pokok Wajib Pajak (NPWP) | Tax Payer Identification Number |
Objek Pajak | Tax Object |
Pajak | Tax |
Pajak Bumi dan Bangunan (PBB) | Land & Building Tax |
Pajak Dibayar Dimuka | Prepaid Tax |
Pajak Langsung | Direct Tax |
Pajak Masuk | Input Tax |
Pajak Materai | Stamp Tax |
Pajak Pembangunan (Pajak Daerah) | Development Tax |
Pajak Penghasilan | Income Tax |
Pajak Penjualan | Sales Tax |
Pajak Penjualan atas Barang Merah (PPnBM) | Sales Tax on Luxurious Goods |
Pajak Pertambahan Nilai (PPN) | Value Added Tax (VAT) |
Pajak Perusahaan | Corporation Tax |
Pajak Progresif | Progressive Tax |
Pajak Tak Langsung | Hidden Tax |
Pajak Tambahan | Surtax |
Pajak Tanah dan Bangunan | Property Tax |
Pajak Tidak Langsung | Indirect Tax |
Pemotongan Pajak | Tax Deduction |
Penanggung Pajak | Tax Bearer |
Pendapatan Bebas Pajak | Tax Exempted Income |
Pengembalian | Tax Refund |
Penghasilan/Pendapatan Pajak | Tax Income |
Penghasilan Perusahaan Kena Pajak | Corporate Income Tax Payable |
Penghasilan Tidak Kena Pajak | Non-Taxable Income |
Penghasilan Kena Pajak | Taxable Firm |
Peraturan Menteri Keuangan | Ministry of Finance Decree |
Peraturan Pemerintah | Government Regulation |
Perencanaan Pajak | Tax Planning |
Permohonan Penundaan Pajak | Tax Deferment Request |
Pidana Pajak | Tax Crime |
Potongan gaji jaminan sosial dan hari tua | Payroll Tax |
Sanksi Administrasi | Administration Charge |
Sanksi Denda | Penalty Charge Supervisor Agency |
Surat Himbauan | Advise Letter |
Surat Keputusan Pajak | Tax Assesment |
Surat Keterangan Bebas Pajak | Exemption Certificate |
Surat Ketetapan Pajak Nihil | Nil Tax Assesment Letter |
Surat Ketetapan Pajak Tambahan | Additional Tax Assesment |
Surat Kuasa | Power of Attorney |
SPT Masa | Periodic Tax Return |
Surat Pemberitahuan Pajak | Tax Return |
SPT Tahunan | Annual Tax Return |
Surat Setoran Bea dan Cukai | Excise Payment Slip |
Surat Setoran Pajak | Tax Payment Slip |
Surat Tagihan Pajak | Tax Collection Letter |
Surat Teguran | Warning Letter |
Tahun Pajak | Taxable Year |
Tarif Pajak | Tax Rate |
Tingkat Penghasilan Kena Pajak | Taxable Income |
Tunjangan Pajak | Tax Allowance |
Wajib Pajak | Taxpayer |
Wajib Pajak | Tax Payer |
Wajib Pajak Dalam Negeri | Resident Taxpayer |
Wajib Pajak Luar Negeri | Non-resident Taxpayer |
Wajib Pajak Orang Pribadi | Individual Taxpayer |
Wilayah Pungutan Bea | Customs Area |
Source ; adapted from various sources
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