Tax Flash KIB Consulting -July 2022

1. TAX
FLASH
KIB
E-newsletter JULY 2022

2. ABOUT US
PT. Konsultan Indonesia Bersama
(KIB Consulting) is a boutique
company serving Business, Finance,
Accounting and Tax Advisory since
2008. KIB has been immensely
successful in creating a local business
network of small-medium- and-big
businesses. We highly adept intelligent
workforce that can help a company
achieve their mission-critical projects
and goals. Keeping pace with projects
and being on the look-out for every
opportunity to grow with our clients
has become our mission statement.
KIB commits to bring the best suited
services for our clients and stakeholders.
All of our resources are multifaceted
and come with years of commended
performance. Project completion rate
of our consultants is 97%, 3% is
attributed to unforeseen situations
like changes of clients’ decision issues,
natural disaster, etc. We appreciate
the experience that our team bring
and together we thrive to grow and
prosper together.
Tax and Custom Consulting
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CONTACT US
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PANTAI INDAH KAPUK
Bambang B. Suwarso
bambang.suwarso@kib-consulting.com
Rachmat Kurniawan
rachmat@kib-consulting.com
Yosefine Amelia
yosefine@kib-consulting.com
www.kib-consulting.com
Disclaimer:
The facts and opinions stated or expressed in
this publication are for information purposes
only, and are not necessary and/ or must
not be relied upon as being to those of the
publisher or of the Institutions for which
the contributing authors work.
Although every part of content has been
taken to ensure the accuracy of the infor-
mation contained within this publication,
it should not be by any person relied upon
as the basis for taking any action or making
any decision.
KIB Consulting and its representative,
cannot be held liable or otherwise be respon-
sible in any way for any advice, action
taken or decision made on the basis of the
facts, surveys, and opinions stated or expressed
within this publication.
"Building a city is not just about building its physical body, but mainly about
social cohesion, the interaction between its citizens, how the city becomes a
humanist and liveable."
~ BAMBANG SUSANTONO (2022)

3. Located in East Kalimantan
(Borneo), Nusantara will replace
Jakarta as Indonesia's new
National Capital City (IKN).
The new IKN has an area of
256,142.72 hectares (ha). The
central area of IKN (K-IKN)
itself has an area of 56,180.8
hectares (ha).
75% of the IKN area is planned
to be a green open space, with
65% being a protected area, and
10% being an area for food
production. K-IKN is an area
consisting of mixed-use zones
and neighborhoods that supports
the concept of “10 minute walk”
and social connectivity.
Berada di Kalimantan Timur,
Nusantara akan menggantikan
Jakarta sebagai Ibu Kota Negara
(IKN) Indonesia yang baru.
Kawasan IKN yang baru seluas
256.142,72 hektar area (ha).
Kawasan pusat IKN (K-IKN)
sendiri memiliki luas sebesar
56.180,8 hektar area (ha). Se-
besar 75% dari Kawasan IKN
direncanakan akan menjadi
ruang terbuka hijau, dengan
65% menjadi kawasan yang
dilindungi, dan 10% menjadi
kawasan untuk produksi pangan.
K-IKN menjadi kawasan yang
terdiri atas zona mixed-use dan
lingkungan yang mendukung
konsep “10 menit berjalan kaki”
dan konektivitas sosial.
Ibu Kota Negara (IKN) “Nusantara”: Ibu Kota Baru Indonesia
THIS ISSUE /
ISU INI:
National Capital City
(IKN) “Nusantara”: The
New Capital City of
Indonesia
Ibu Kota Negara (IKN)
“Nusantara”: Ibu Kota
Baru Indonesia
PAGE 1
Replacement of the ID
Number (NIK) as Tax ID
Number (NPWP)
Penggantian Nomor
Induk Kependudukan
(NIK) sebagai Nomor
Pokok Wajib Pajak
(NPWP)
PAGE 5
Annual Tax Return
Correction: Option for
Taxpayer Who Did Not
Participate in PPS
Pembetulan SPT: Opsi
Bagi Wajib Pajak Yang
Tidak Ikut PPS
PAGE 8
Calculation of Interest
Expense Related to the
Regulation of DER
(Debt Equity Ratio)
Perhitungan Beban
Bunga Terkait Dengan
Aturan DER (Debt
Equity Ratio)
PAGE 10
Roles and Positions of
Tax Ombudsman
Peran dan Kedudukan
Komite Pengawas
Perpajakan
PAGE 13
National Capital City (IKN) “Nusantara”:
The New Capital City of Indonesia
SUMATRA
- I N D O N E S I A -
JAVA
TIMOR
BORNEO
PALANGKARAYA
YOGYAKARTA
New Capital
SULAWESI
NEW GUINEA

4. National Capital City (IKN) “Nusantara”:
The New Capital City of Indonesia
( 2 / 4 )
Ibu Kota Negara (IKN)
“Nusantara”:
Ibu Kota Baru Indonesia
2
Design According to Nature
Mendesain sesuai Kondisi Alam
Unity in Diversity
Bhinneka Tunggal Ika
Connected, Active, and Accessible
Terhubung, Aktif, dan Mudah Diakses
Low Carbon Emmissions
Rendah Emisi Karbon
Circular and Resilient
Sirkuler dan Tangguh
Safe and Affordable
Aman dan Terjangkau
Comfortable and Efficient Through
Technology Kenyamanan dan Efisiensi
melalui Teknologi
Economic Opportunity for All
Peluang Ekonomi untuk Semua
8 Principles of IKN
8 PRINSIP IKN:

5. National Capital City (IKN) “Nusantara”:
The New Capital City of Indonesia
( 3 / 4 )
Ibu Kota Negara (IKN)
“Nusantara”:
Ibu Kota Baru Indonesia
2025 – 2035
- Next phases development of the city.
- Completion of government relocation.
- Development of prioritized sectors.
- Implementation of incentive system for
priority economic sectors.
- Towards the achievement of Sustainable
Development Goals (SDGs).
2035 – 2045
- Scaling up the city and completion of inter-
and intra-city connectivity.
- No. 1 FDI destination in Indonesia in
prioritized sectors.
- Top 5 Southeast Asian destination of
global talent.
- Implementation of circular economy
enablers through sustainable utility grids.
- Development of innovation center and
talent development.
2045 – onwards
- Establishment of IKN as a world's leading
city for competitiveness and livability.
- Top 10 livable city in the world.
- Achieve net zero emission and 100%
installed renewable energy -- the first city
in the world with a population of >1 million
to reach this target.
2025 – 2035
- Fase pengembangan kota selanjutnya.
- Penyelesaian relokasi pemerintah.
- Pengembangan sektor yang diprioritaskan.
- Penerapan sistem insentif untuk sektor
ekonomi prioritas.
- Menuju pencapaian Sustainable Development
Goals (SDGs). 2035 – 2045
2035 – 2045
- Meningkatkan skala kota dan menyelesaikan
onektivitas antar dan dalam kota.
- Destinasi FDI No. 1 di Indonesia pada
sektor-sektor yang diprioritaskan.
- Lima terbaik tujuan talenta global di Asia
Tenggara.
- Implementasi penggerak ekonomi sirkular
melalui jaringan utilitas berkelanjutan.
- Pengembangan pusat inovasi dan pengem
bangan talenta.
2045 – seterusnya
- Pendirian IKN sebagai kota terkemuka di
dunia untuk daya saing dan layak huni.
- 10 kota layak huni terbaik di dunia.
- Mencapai emisi nol bersih dan 100%
energi terbarukan terpasang -- kota pertama
di dunia dengan populasi > satu juta yang
mencapai target ini.
3
2022 – 2024
- Completion and operationalization of main
basic infrastructures.
- Development of essential facilities.
- Relocation of pioneer National Civil
Apparatus (ASN) and core civil services.
- Initiation of priority economic sectors.
2022 – 2024
- Penyelesaian dan operasionalisasi infrastruktur
dasar utama.
- Pengembangan fasilitas penting.
- Relokasi Perintis Aparatur Sipil Nasional
(ASN) dan layanan sipil inti.
- Inisiasi sektor ekonomi prioritas.
IKN Vision and Master Plan until 2045:
VISI DAN RENCANA BESAR IKN SAMPAI TAHUN 2045:

6. National Capital City (IKN) “Nusantara”:
The New Capital City of Indonesia
( 4 / 4 )
Ibu Kota Negara (IKN)
“Nusantara”:
Ibu Kota Baru Indonesia
Potential IKN Projects:
Potensi Proyek IKN:
- 31 APBN projects with total project value
of 119 trillion IDR.
- 8 PPP projects with total project value of
29 trillion IDR.
- 22 potential energy sector (PLN) projects,
which are the focus segments of Waskita.
- 31 proyek APBN dengan total nilai proyek
sebesar Rp.119 triliun.
- 8 proyek PPP dengan total nilai proyek
sebesar Rp.29 triliun.
- 22 potensi proyek sector energi (PLN), yang
menjadi fokus segmen Waskita.
In Realizing The “Smart City”,
IKN Follows Several Concepts
DALAM MEWUJUDKAN “KOTA PINTAR”,
IKN MENGANUT BEBERAPA KONSEP:
Smart Transportation
Transportasi Pintar
Smart Water Treatment System
Sistem Pengolahan Air Pintar
Smart Green and Waste Management
Manajemen Kehijauan dan Limbah Pintar
Sustainable Urban Drainage System
Sistem Drainase Perkotaan yang Berkelanjutan
Smart Energy: Power and Gas Supply
Energi Pintar: Pasokan Listrik dan Gas
Smart Hospital and Sport Facilities
Fasilitas Rumah Sakit dan Olahraga Pintar
International Standard School & University
Sekolah & Universitas Berstandar Internasional
Green Buildings
Bangunan Hijau
Smart Government (central, regional, and rural)
Pemerintah Pintar (pusat, daerah, dan pedesaan)

7. Penggantian Nomor Induk Kependudukan (NIK)
sebagai Nomor Pokok Wajib Pajak (NPWP)
Replacement of The ID Number (NIK)
as Tax ID Number (NPWP)
Director of Dissemination,
Services and Public Relations of
the Directorate General of Taxes
(DJP) Neilmaldrin Noor said
the use of an ID Number (NIK)
as a Tax ID Number (NPWP)
is not a tax imposition on every-
one who has an ID Number,
but aims for ease and simplicity
of administration, as well as
supports Indonesia's one data
policy.
Direktur Penyuluhan, Pelayanan,
dan Hubungan Masyarakat
Direktorat Jenderal Pajak (DJP)
Neilmaldrin Noor mengatakan
penggunaan Nomor Induk Ke-
pendudukan (NIK) sebagai
Nomor Pokok Wajib Pajak
(NPWP) bukan merupakan
pengenaan pajak kepada semua
orang yang memiliki NIK, me-
lainkan bertujuan untuk kemu-
dahan dan kesederhanaan admi-
nistrasi, serta mendukung kebi-
jakan satu data Indonesia.
5

8. 6
The owner of the ID Number
is subjected to tax when the
owner has been activated. ID
Number activation is carried
out with the following conditions:
- The owner of ID Number is
18 years of age or older.
- Has income above the non-
taxable income or IDR 54
million a year for unmarried
status and has no dependents.
The ID Number that is subject-
ed to tax also applied to those
who have a turnover of more
than IDR 500 million a year,
specifically for individual tax-
payers of micro, small, and me-
dium enterprises (MSMEs).
Noor explained that the replace-
ment of ID Number to Tax ID
Number will be continued with
the preparation of regulations
and supporting infrastructure
until it is planned to be imple-
mented in 2023 along with the
implementation of the core tax
administration system (coretax
system) at DJP.
Pemilik NIK akan dikenakan
pajak ketika pemilik sudah di-
aktivasi. Aktivasi NIK dilakukan
dengan ketentuan berikut:
- Pemilik NIK berusia 18 tahun
ke atas.
- Memiliki penghasilan di atas
Penghasilan Tidak Kena Pajak
(PTKP) atau Rp. 54 juta setahun
untuk status belum menikah
dan tidak memiliki tanggungan.
NIK yang dikenakan pajak juga
berlaku bagi mereka yang me-
miliki omzet di atas Rp. 500 juta
setahun, khusus untuk wajib
pajak orang pribadi usaha mikro,
kecil, dan menengah (UMKM).
Noor menjelaskan penggantian
NIK menjadi NPWP akan di-
lanjutkan dengan persiapan re-
gulasi dan infrastruktur pendu-
kungnya hingga direncanakan
untuk diterapkan pada tahun
2023 nanti bersamaan dengan
implementasi sistem inti admi-
nistrasi perpajakan (coretax
system) di DJP.
Replacement of The ID Number (NIK)
as Tax ID Number (NPWP)
( 2 / 3 )
Penggantian Nomor Induk
Kependudukan (NIK) sebagai
Nomor Pokok Wajib Pajak (NPWP)
In the future, for people who
do not have a Tax ID Number,
when registering themselves,
they will be directed to use their
ID Number. Meanwhile, for
people who currently have a
Tax ID Number, they will gra-
dually be given notice that their
tax identity number will be re-
placed by using ID Number
(NIK).
Kedepannya untuk masyarakat
yang belum memiliki NPWP,
ketika mendaftarkan diri lang-
sung diarahkan menggunakan
NIK. Sedangkan untuk masya-
rakat yang saat ini sudah memi-
liki NPWP, secara bertahap
akan diberikan pemberitahuan
bahwa nomor identitas perpa-
jakannya diganti dengan meng-
gunakan Nomor Induk Kepen-
dudukan (NIK).

9. Pembetulan SPT: Opsi Bagi Wajib Pajak yang Tidak Ikut PPS
Annual Tax Return Correction:
Option for Taxpayer Who Did Not Participate in PPS
The Voluntary Disclosure Pro-
gram (PPS) has ended on June 30,
2022. Based on PMK 196/2021,
this program is not mandatory.
Therefore, taxpayers who did
not participate in PPS have other
option to disclose assets that
have not been disclosed. The
option is to correct the Annual
Tax Return (SPT).
There are things that need to be
considered when correcting the
AnnualTax Return, theTaxpayer
must pay administrative fine in
the form of interest if the cor-
rection results in a larger tax
payable. The fine is calculated
from the time submission of
the Annual Tax Return ends
until the date of payment.
Annual Tax Return correction
can only be done as long as it
has not been examined. If the
correction status states overpay-
ment, there is a time limit that
applies to the correction, which
is two years before the assess-
ment expiration.
Program Pengungkapan Suka-
rela (PPS) telah berakhir pada
30 Juni 2022. Berdasarkan PMK
196/2021, program ini bersifat
tidak wajib. Oleh karena itu,
bagi Wajib Pajak yang tidak me-
ngikuti PPS memiliki pilihan
lain untuk mengungkapkan
harta yang belum diungkapkan.
Opsi tersebut adalah dengan
melakukan pembetulan Surat
Pemberitahuan (SPT).
Terdapat hal yang perlu diper-
hatikan ketika melakukan pem-
betulan SPT, Wajib Pajak harus
membayar sanksi administrasi
yang berupa bunga jika pem-
betulan mengakibatkan utang
pajak menjadi lebih besar. Per-
hitungan sanksi dihitung sejak
saat penyampaian SPT berakhir
hingga saat tanggal pembayaran.
Pembetulan SPT hanya dapat
dilakukan selama SPT tersebut
belum dilakukan pemeriksaan.
Apabila status pembetulan me-
nyatakan lebih bayar maka ter-
dapat batasan waktu yang ber-
laku untuk dilakukan pembe-
tulan, yaitu 2 tahun sebelum
daluwarsa penetapan.
8

10. Assessment expiration is a period
of 5 years after the tax is due or
the end of the tax period, part
of the tax year, or tax year. There-
fore, the correction of Annual
Tax Return stating overpayment
can be made maximum three
years after the tax is due or the
end of the tax period, part of
the tax year, or the tax year.
It should be noted that tax-
payers who have participated in
PPS or submitted Asset Dis-
closure Letter (SPPH) cannot
make Annual Tax Return cor-
rections. Based on PMK 196/
2021, for Taxpayers who have
submitted SPPH, the correc-
tion of the Annual Tax Return
is considered not submitted.
Daluwarsa penetapan adalah
jangka waktu lima tahun setelah
saat terutangnya pajak atau ber-
akhirnya masa pajak, bagian
tahun pajak, atau tahun pajak.
Sehingga, pembetulan SPT
yang menyatakan lebih bayar
maksimal dapat dilakukan sete-
lah tiga tahun saat terutangnya
pajak atau berakhirnya masa
pajak, bagian tahun pajak, atau
tahun pajak.
Perlu diketahui, Wajib Pajak
yang telah mengikuti PPS atau
menyampaikan Surat Pemberi-
tahuan Pengungkapan Harta
(SPPH) tidak dapat melakukan
pembetulan SPT. Berdasarkan
PMK 196/2021, bagi Wajib
Pajak yang telah menyampaikan
SPPH, pembetulan atas SPT
Tahunan dianggap tidak disam-
paikan.
Annual Tax Return Correction:
Option for Taxpayer Who Did Not Participate in PPS
( 2 / 2 )
Pembetulan SPT:
Opsi Bagi Wajib Pajak
yang Tidak Ikut PPS
9

11. Perhitungan Beban Bunga Terkait dengan Aturan DER (Debt Equity Ratio)
Calculation of Interest Expense Related to
The Regulation of DER (Debt Equity Ratio)
In limiting interest expenses,
regulation regarding the DER
(Debt Equity Ratio) are made.
This provision applies to corpo-
rate taxpayers established or do-
miciled in Indonesia whose
capital is divided into shares.
Based on the Regulation of the
Minister of Finance number
169/ PMK.010/ 2015, the ratio
between debt and equity maxi-
mum is four to one (4: 1).
Debt or equity on one tax period
or part of the tax period is calcu-
lated based on:
- The average balance of debt
or equity at the end of each
month in the relevant tax
period; or
- The average balance of debt or
equity at the end of each month
in the relevant part of the tax
period.
Debt balances include long-
term debt balances as well as
short-term debt balances in-
cluding interest-bearing trade
payables.
Dalam membatasi pembebanan
bunga, ketentuan mengenai DER
(Debt Equity Ratio) dibuat.
Ketentuan ini berlaku bagi Wajib
Pajak badan yang didirikan atau
bertempat kedudukan di Indo-
nesia yang modalnya terbagi
atas saham-saham.
Berdasarkan Peraturan Menteri
Keuangan nomor 169/PMK.010/
2015, perbandingan antara utang
dan modal paling tinggi sebesar
empat dibanding satu (4:1).
Utang atau modal pada satu
tahun pajak atau bagian tahun
pajak dihitung berdasarkan:
- Rata-rata saldo utang atau
modal tiap akhir bulan pada
tahun pajak yang bersangkutan;
atau
- Rata-rata saldo utang atau
modal tiap akhir bulan pada
bagian tahun pajak yang ber-
sangkutan.
Saldo utang meliputi saldo utang
jangka panjang maupun saldo
utang jangka pendek termasuk
saldo utang dagang yang dibe-
bani bunga.
10

12. Calculation of Interest Expense Related to
The Regulation of DER (Debt Equity Ratio)
( 2 / 3 )
Perhitungan Beban Bunga Terkait
dengan Aturan DER (Debt Equity Ratio)
11
Meanwhile, equity balances
include equity as referred to the
applicable financial accounting
standards and interest-free loans
from related parties.
The borrowing cost that can be
considered in calculating taxable
income is the amount of
borrowing costs that correspond
to the ratio of debt and equity
(4:1).
Borrowing costs include:
- Loan interest
- Discounts and premiums
associated with loans
- Additional costs incurred
related to the acquisition of
loans (arrangement of borrowings)
- Financial expenses in finance
leases
- Reward costs due to debt
repayment warranty.
- The exchange rate difference
derived from loans in foreign
currency, as long as the exchange
rate difference is an adjustment
to interest and other costs as
mentioned above.
Sedangkan, saldo modal meliputi
ekuitas sebagaimana dimaksud
dalam standar akuntansi ke-
uangan yang berlaku dan pin-
jaman tanpa bunga dari pihak
yang memiliki hubungan isti-
mewa.
Biaya pinjaman yang dapat di-
perhitungkan dalam menghi-
tung penghasilan kena pajak
adalah sebesar biaya pinjaman
yang sesuai dengan perbandi-
ngan utang dan modal (4:1).
Biaya pinjaman meliputi:
- Bunga pinjaman
- Diskonto dan premium yang
terkait
dengan pinjaman
- Biaya tambahan yang terjadi
yang terkait dengan perolehan
pinjaman (arrangement of
borrowings)
- Beban keuangan dalam sewa
pembiayaan
- Biaya imbalan karena jaminan
pengembalian utang
- Selisih kurs yang berasal dari
pinjaman dalam mata uang
asing sepanjang selisih kurs
tersebut sebagai penyesuaian
terhadap bunga dan biaya lain-
nya seperti yang telah disebut-
kan di atas.

13. Calculation of Interest Expense Related to
The Regulation of DER (Debt Equity Ratio)
( 3 / 3 )
Perhitungan Beban Bunga Terkait
dengan Aturan DER (Debt Equity Ratio)
In terms of the Taxpayer has an
equity balance of zero or less
than zero, then the entire
borrowing cost of the taxpayer
concerned cannot be included
in the calculation of taxable
income.
Due to unlimited transactions
between countries, the use of
EBITDA (Earnings before
interest, taxes, depreciation,
and amortization) percentage
can soon be used to determine
the interest expense that can
be included in the calculation
of income tax. Other countries
have implemented interest
expenses of 20-30% EBITDA
in accordance with OECD
regulation.
Dalam hal Wajib Pajak mem-
punyai saldo ekuitas nol atau
kurang dari nol, maka seluruh
biaya pinjaman Wajib Pajak
bersangkutan tidak dapat dima-
sukkan dalam penghitungan
penghasilan kena pajak.
Oleh karena transaksi antar
negara yang tidak berbatas,
pemakaian persentase EBITDA
(Earnings before interest, taxes,
depreciation, and amortization)
sebentar lagi dapat digunakan
untuk menentukan beban
bunga yang dapat dibiayakan
dalam perhitungan pajak peng-
hasilan. Negara-negara lain
telah menerapkan pembebanan
bunga sebesar 20-30% EBITDA
sesuai ketentuan OECD.
12

14. 16
13
Peran dan Kedudukan Komite Pengawas Perpajakan
Roles and Positions of Tax Ombudsman
In the context of tax reform,
providing the right balance bet-
ween taxpayers’ rights and tax
authority power would set up
the core of effective good gover-
nance in tax administration.
Ombudsman means “represen-
tative”, as the name implies, tax
Ombudsman act as a bridge
between taxpayers and tax au-
thority, it concerned with pro-
tecting citizens from violations
of rights by state apparatus (such
as abuse of powers, unfair deci-
sions, etc). In Indonesia, the tax
Ombudsman has been present
in the form of the Taxation Su-
pervisory Committee.
Taxpayers’ rights consist of:
1. The right to be informed,
assisted, and heard
2. The right of appeal
3. The right to pay no more than
the correct amount of tax
4. The right to legal certainty
5. The right to privacy
6. The right to confidentiality
and secrecy
Dalam konteks reformasi per-
pajakan, memberikan keseim-
bangan yang tepat antara hak
wajib pajak dan kekuasaan oto-
ritas pajak akan membentuk
inti dari keefektifan tata kelola
yang baik dalam administrasi
perpajakan.
Ombudsman berarti “perwa-
kilan”, sesuai dengan namanya,
Ombudsman pajak bertindak
sebagai jembatan antara wajib
pajak dan otoritas pajak, dimana
bertujuan untuk melindungi
warga negara dari pelanggaran
hak oleh aparatur negara (seperti
penyalahgunaan kekuasaan, ke-
putusan yang tidak adil, dan
lainnya). Di Indonesia, Om-
budsman Pajak telah hadir
dalam bentuk Komite Penga-
was Perpajakan.
Hak Wajib Pajak terdiri atas:
1. Hak untuk diberitahu, dibantu,
dan didengar
2. Hak banding
3. Hak untuk membayar tidak
lebih dari jumlah pajak yang
benar
4. Hak atas kepastian hukum
5. Hak atas privasi
6. Hak atas konfidensialitas dan
kerahasiaan

15. Roles and Positions of Tax Ombudsman
( 2 / 2 )
Peran dan Kedudukan
Komite Pengawas Perpajakan
Roles of theTaxation Supervisory
Committee/ Tax Ombudsman
in the State Revenue Ecosystem:
- Receiving Complaints
- Prevent Corruption & Provide
Oversight
- Making Recommendations
- Gathering Information
- Legal Assistance & Consulting
- Assessing the Performance of
Tax Personnel
- Tax Education
- ProposedTax Law Improvement
- Tax Dispute Mediation
Peran Komite Pengawas Perpa-
jakan/ Tax Ombudsman dalam
Ekosistem Pendapatan Negara:
- Menerima Keluhan
- Mencegah Korupsi & Mem-
beri Pengawasan
- Membuat Rekomendasi
- Mengumpulkan Informasi
- Bantuan Hukum & Konsultasi
- Menilai Kinerja Personel Pajak
- Edukasi Pajak
- Usulan Perbaikan Hukum
Pajak
- Mediasi Sengketa Pajak
14
TRUST
Acc
o
u
n
t
a
b
i
l
i
t
y
C
o
m
p
l
iance
Tax Authority
Taxpayers
Tax Intermediaries
Tax Policy
(CLARITY AND FAIRNESS)
Tax Law
(CERTAINITY
AND CONSISTENCY)
Tax Administration
(SIMPLICITY AND
TRANSPARANCY)
Tax Revenue
Non-
Government
Actor