Istilah-istilah Pajak

HPS CONSULTINGS

Istilah Pajak = Indonesian - English terms of tax

Singkatan	Indonesian	English
	Aktiva Pajak Tangguhan	Deferred Tax Asset
	Angsuran Pajak	Tax Installment
Badora	Badan dan Orang Asing	Foreign Corporate & Individual
BKPM	Badan Koordinasi Penanaman Modal	Capital Investment Coordinating Board
BPKP	Badan Pengawasan Keuangan dan Pembangunan	Development and Finance Supervisory Agency
BAPEPAM	Badan Pengawasan Pasar Modal	Capital Market Supervisory Agency
BPSP	Badan Penyelesaian Sengketa Pajak	Tax Dispute Settlement Agency (Now: Tax Court)
BAPENAS	Badan Perencanaan Pembangunan Nasional	National Development Planning Board
BUPLN	Badan Urusan Piutang dan Lelang Nasional	State Agency for Receivable and Auctions
	Bagian Tahun Pajak	Fraction of Tax Year
	Bank Persepsi	Designated Bank
BKP	Barang Kena Pajak	Taxable Good
BBN	Bea Balik Nama	Title Transfer Tax
BM	Bea Meterai	Stamp Duty
BPHTB	Bea Pengalihan Hak Atas Tanah & Bangunan	Duty on Land and Building Right Acquisition
	Beban Pajak Tangguhan	Deferred Tax Expense
BUT	Bentuk Usaha Tetap	Permanent Establishment (PE)
BAP	Berita Acara Hasil Pemeriksaan Pajak	Minutes of Tax Audit Result
BKP	Bersertifikat Konsultan Pajak	Certified Tax Consultant
	Biaya Jabatan	Occupational / Functional Expenses
	Buku Petunjuk Pengisian	Booklet, Manual Book
	Dasar Pengenaan Pajak	Tax (imposition) Base, Tax Basis
DJBC	Direktorat Jenderal Bea dan Cukai	Directorate General of Customs and Excise
DJLK	Direktorat Jenderal Lembaga Keuangan.	Directorate General of Finance Institutions
DJP	Direktorat Jenderal Pajak	Directorate General of Taxation (DGT)
	Direktur Peraturan Pajak	Director of Tax Regulations
FP	Faktur Pajak	Tax Invoice
	Faktur Pajak Pengganti	Revised Tax Invoice
	Fiskal Luar Negeri	Exit Tax/Fiscal
	Harga Pasar	Market Price
	Harga Wajar	Fair Price
	Harta Berwujud	Tangible Asset
	Harta Tetap	Fixed Asset
	Harta Tidak Berwujud	Intangible Asset
	Hutang Pajak	Tax Liability, Tax Payable
IKPI	Ikatan Konsultan Pajak Indonesia	Indonesian Tax Consultants Association
	Iuran Jamsostek	Jamsostek Contribution
JHT	Jaminan Hari Tua (Jamsostek)	Retirement Security, Old Age Security
JKK	Jaminan Kecelakaan Kerja (Jamsostek)	Work Accident Security
JKM	Jaminan Kematian (Jamsostek)	Death Security
Jamsostek	Jaminan Sosial Tenaga Kerja	Worker's Social Security Program
JKP	Jasa Kena Pajak	Taxable Service
KPP	Kantor Pelayanan Pajak	Tax Service Office, commonly as: Tax Office
Karikpa	Kantor Pemeriksaan dan Penyelidikan Pajak	Tax Audit and Investigation Office
KPKN	Kantor Perbendaharaan dan Kas Negara	State Treasury
KPMB	Kantor Perusahaan Masuk Bursa	Office for Publicly Listed Companies
Kanwil	Kantor Wilayah	Regional Office
KB	Kawasan Berikat	Bonded Zone
KAPET	Kawasan Pengembangan Ekonomi Terpadu	Integrated Economic Development Areas (KAPETs)
Kasi	Kepala Seksi	Section Head, Head of Section
Kasubdit	Kepala Sub-direktorat	Sub Directorate Head, Head of Sub Directorate
Kasubsi	Kepala Sub-seksi	Sub Section Head
KEPMEN	Keputusan Menteri	Ministerial Decision
	Ketentuan Umum dan Tatacara Perpajakan	General Provisions and Tax Procedures
	Ketua Majelis (Pengadilan Pajak)	Tax Court Presiding Judge
	Keuntungan / Kerugian Selisih Kurs	Foreign Exchange Gain / Loss
	Kewajiban Pajak Tangguhan	Deferred Tax Liability
	Kompensasi Kerugian Pajak	Tax Loss Compensation
	Kompensasi Kerugian Pajak Tahun Sebelumnya	Carry Forward Tax Loss Compensation
KBH	Kontrak Bagi Hasil	Production Sharing Contract (PSC)
KKr	Kontrak Karya	Contract of work (CoW)
KP	Kredit Pajak	Tax Credit
	Kuasa Pertambangan	Delegated Mining Rights
	Laba / Rugi Fiskal	Fiscal Profit / Loss
	Laba / Rugi Komersil	Commercial Profit / Loss
	Laba Usaha	Profit, Business Profit
MPP	Majelis Pertimbangan Pajak	Tax Supreme Court (defunct)
NJKP	Nilai Jual Kena Pajak (PBB)	Taxable Sales Value (L&B tax)
NJOP	Nilai Jual Obyek Pajak (PBB)	Land & building Tax Imposition Base, Tax Object Sales Value
	Nilai Perolehan	Acquisition Cost
NPPKP	Nomor Penegasan Pengusaha Kena Pajak	Taxable Entrepreneur Confirmation Number
NPWP	Nomor Pokok Wajib Pajak	Taxpayer Identification Number
	Norma Penghitungan Penghasilan Neto	Net Income Calculation Norm
NPP	Nota Perhitungan Pajak	Tax Calculation Note, Tax Computation Memo
PBB	Pajak Bumi & Bangunan	Land & building tax (L&B Tax)
	Pajak Dibayar Dimuka	Prepaid Tax, Tax Prepayment
	Pajak Pembangunan (Pajak Daerah)	Development Tax (for district/regency level)
PPh	Pajak Penghasilan	Income tax
PPnBM	Pajak Penjualan atas Barang Mewah	Sales Tax on Luxurious Goods
PP	Pengadilan Pajak	Tax Court
PPN	Pajak Pertambahan Nilai	Value Added Tax (VAT)
	Pajak Pertambahan Nilai Dibebaskan	VAT Exempted
	Pajak Pertambahan Nilai Tidak Dikenakan	Non VAT Object
	Pajak Pertambahan Nilai Tidak Dipungut	Non Collected VAT
	Pajak Tangguhan	Deferred Tax
PTLL	Pajak Tidak Langsung Lainnya	Other Indirect Taxes
	Pajak Yang Masih Kurang Dibayar	Tax Underpayment
Perusahaan	Pedagang Eceran	Retail Merchant, Retail Trader
	Pekerjaan Bebas	Independent Personal Services
	Pemateraian Kemudian	Postdated Duty Stamp
	Pembebasan Hutang	Discharge of Indebtness
PEB	Pemberitahuan Ekspor Barang	Notification of Exported Goods
PHP	Pemberitahuan Hasil Pemeriksaan (Pajak)	Notification of Tax Audit Findings
PIB	Pemberitahuan Impor Barang	Notification of Imported Goods
PLK	Pemeriksaan Lengkap Kantor	Comprehensive Office Tax Audit
PLL	Pemeriksaan Lengkap Lapangan	Comprehensive Field Tax Audit
PSK	Pemeriksaan Sederhana Kantor	Simple Office Tax Audit
PSL	Pemeriksaan Sederhana Lapangan	Simple Field Tax Audit
PMA	Penanaman Modal Asing	Foreign Capital Investment
PMDN	Penanaman Modal Dalam Negeri	Domestic Capital Investment
PTKP	Penanggung Pajak	Tax Bearer
	Pengalihan Harta	Transfer of Property, Transfer of Asset
	Pengembalian Pajak	Tax Refund
	Penghapusan NPWP / Pencabutan NPKP	Tax ID / VAT Entrepreneur Revocation
	Penghasilan Dalam Bentuk Natura	Benefit in Kind (BIKs)
	Penghasilan Tidak Kena Pajak	Non-Taxable Income
PKP	Pengusaha Kena Pajak (PPN)	Taxable Entrepreneur
PKP PE	Pengusaha Kena Pajak Pedagang Eceran	Retail Trade Taxable Enterprise
PKP Rekanan	Pengusaha Kena Pajak Rekanan	VAT Enterprise Counterpart
	Penilaian Kembali	Revaluation
PER DJP	Peraturan Direktur Jenderal Pajak	DGT Regulation
PMK	Peraturan Menteri Keuangan	Ministry of Finance (MoF) Decree
PP	Peraturan Pemerintah	Government Regulation
	Perbedaan Tetap (Penyusutan/Amortisasi)	Permanent Difference
	Perbedaan Waktu (Penyusutan/Amortisasi)	Timing Difference
PPPB (P3B)	Perjanjian Penghindaran Pajak Berganda	Double Tax Avoidance Agreement
	Permohonan Penegasan Masalah Perpajakan (kepada DJP)	Tax Ruling
	Permohonan Peninjauan Kembali	Reconsideration / Judicial Review Request
	Permohonan Penundaan Pajak	Tax Deferment Request
	Perselisihan Perpajakan	Tax Dispute
	Perseroan Terbatas (PT)	Limited Liability Company
	Pidana Pajak	Tax Crime
	PPN Jasa Luar Negeri Dibayar Sendiri	Self Assessed VAT on Offshore Services
	PPN Keluaran, Pajak Keluaran	Output VAT
	PPN Masukan, Pajak Masukan	Input VAT
	Pemungut PPN	VAT Collector
	Putusan Banding	Appeal Verdict
	Sanksi Administrasi	Administration Charge
	Sanksi Bunga	Interest Charge
	Sanksi Denda	Penalty Charge
	Secara Jabatan	In officio
	Seksi Penerimaan dan Keberatan	Receiving and Objection Section
	Surat Banding Pemohon	Appeal Request Letter
	Surat Bantahan Pemohon (dalam proses Banding)	Appellant's response
SE DJP	Surat Edaran Direktur Jenderal Pajak	DGT Circular Letter
	Surat Himbauan	Advise Letter
	Surat Ijin Praktek Konsultan Pajak	DGT Tax Practical License
	Surat Keputusan Banding	Appeal Decision Letter
	Surat Keputusan Keberatan	Objection Decision Letter
	Surat Keputusan Pembetulan	Notice of Tax Correction
SKB	Surat Keterangan Bebas (Pajak)	Exemption Certificate
	Surat Keterangan Domisili	Certificate of Domicile (CoD), Certificate of Residence (CoR)
SKF	Surat Keterangan Fiskal	Tax Clearance Certificate / Letter
SKFLN	Surat Keterangan Fiskal Luar Negeri	Fiscal Exit (departure) Tax Payment Slip
SKT	Surat Keterangan Terdaftar	Tax Registered Certificate
SKP	Surat Ketetapan Pajak	Tax Assessment Letter, Notice of Tax Assessment
SKPKB	Surat Ketetapan Pajak Kurang Bayar	Tax Underpayment Assessment Letter
SKPKBT	Surat Ketetapan Pajak Kurang Bayar Tambahan	Additional Tax Underpayment Assessment Letter
SKPLB	Surat Ketetapan Pajak Lebih Bayar	Tax Overpayment Assessment Letter
SKPN	Surat Ketetapan Pajak Nihil	Nil Tax Assessment Letter
	Surat Kuasa	Power of Attorney
	Surat Paksa	Distress Warrant
	Surat Panggilan	Invitation Letter, Summon Letter
	Surat Panggilan Sidang	Hearing Summon Letter, Hearing Invitation Letter
SPT	Surat Pemberitahuan (Pajak)	Tax Return
SPT Masa	Surat Pemberitahuan (Pajak) Masa	Periodic Tax Return
SPT Tahunan	Surat Pemberitahuan (Pajak) Tahunan	Annual Tax Return
SPHP	Surat Pemberitahuan Hasil Pemeriksaan	Notification of Tax Audit Findings
SPOP	Surat Pemberitahuan Obyek Pajak (PBB)	Tax Object Notification Letter (L&B tax)
SPPT	Surat pemberitahuan Pajak Terhutang (PBB)	Notification of Tax Due (L&B tax)
SPMKP	Surat Perintah Membayar Kelebihan Pajak	Tax Overpayment Refund Order / Instruction
SPPP (SP3)	Surat Perintah Pemeriksaan Pajak	Tax Audit Instruction Letter
SPPSS	Surat Perintah Penagihan Seketika dan Sekaligus	Immediate and Total Tax Collection Instruction Letter
	Surat Pernyataan Persetujuan	Declaration / Notification of Acceptance
SSBC	Surat Pernyataan Persetujuan atas Hasil Pemeriksaan Pajak	Declaration / Notification of Acceptance of Tax Audit Result
	Surat Setoran Bea dan Cukai	Excise Payment Slip
SSBPHTB	Surat Setoran Bea Perolehan Hak atas Tanah dan Bangunan	Land and building Duty Payment Slip
SSP	Surat Setoran Pajak	Tax Payment Slip
	Surat Sita	Confiscation Letter
STP	Surat Tagihan Pajak	Tax Collection Letter, Tax Collection Note
	Surat Teguran	Warning Letter
	Surat Uraian Banding	Appeal Response or Appeal Summation
	Tahun Pajak	Taxable Year
	Tarif Pajak Berjenjang	Progressive Tax Rate
	Tidak Dapat Dibebankan Secara Fiskal Sebagai Biaya	Non-Deductible Expenses
	Tunjangan Jabatan	Occupational / Functional Allowance
	Tunjangan Pajak	Tax Allowance
	Uang Pesangon	Severance Payment
WP	Wajib Pajak	Taxpayer
WPDN	Wajib Pajak Dalam Negeri	Resident Taxpayer
WPLN	Wajib Pajak Luar Negeri	Non-resident Taxpayer
WPOP	Wajib Pajak Orang Pribadi	Individual Taxpayer

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Judul: Istilah-istilah Pajak
Ditulis Oleh Unknown
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