SKP & STP

Tax Assessment

Based on the provisions of Article 12 paragraph (3) of the General Provisions and Tax Procedures Law (UU KUP), it is stipulated that if the Director General of Taxes finds evidence that the amount of tax payable according to the Tax Return (SPT) submitted by the Taxpayer is incorrect, the Director General of Taxes shall determine the amount of tax payable through a Tax Assessment Letter (SKP).

Pursuant to Article 12 of the Minister of Finance Regulation (PMK) 80/2023, the Tax Assessment Letter (SKP) may be issued within 5 years after the tax becomes due or the end of the Tax Period, Part of the Tax Year, or the Tax Year.

The types of Tax Assessment Letters (SKP) that can be issued by the Directorate General of Taxes (DJP) based on Article 2 of PMK 80/2023 include:

• Notice of Tax Underpayment Assessment (SKPKB): Issued if a tax underpayment is found due to:

  • The Taxpayer does not pay or underpays the tax in the Tax Return (SPT).

  • Audit results show a tax shortfall.

  • The Taxpayer is subject to administrative sanctions or fines.

• Notice of Additional Tax Underpayment Assessment (SKPKBT): Issued if new data is found that results in an increase in the amount of tax payable after the SKPKB has been issued.

• Notice of Tax Overpayment Assessment (SKPLB): Issued if, based on the results of research or audit, there is an overpayment of tax that should not have been owed.

• Notice of Nil Tax Assessment (SKPN): Issued if the amount of tax credit or the amount of tax paid is equal to the amount of tax payable, or if no tax is due and there is no tax credit or tax payment.

• Land and Building Tax Assessment Letter (Surat Ketetapan Pajak Bumi dan Bangunan): Issued if there is new data and/or data newly disclosed during re-examination, which causes an increase in the amount of Land and Building Tax (PBB) payable.

It should be noted that to issue an SKP, the Directorate General of Taxes (DJP) must first conduct a Tax Audit of the relevant Taxpayer in accordance with the applicable tax laws and regulations.