PRESIDENT OF THE REPUBLIC OF INDONESIA

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3. The philosophy and the foundation of this Act are reflected in the provisions governing the system and the tax-tax mechanism. These systems and mechanisms are characterized by their own characteristics and characteristics in Indonesia's taxation system, due to the position of this Act that would be a "general provision" for other taxation laws.

Ciri and its own complexion of the The tax rate system is:

a. That tax bill is the embodiment of the devotion and role as well as Wajib Tax to directly and jointly carry out the taxation obligations required for state financing and national development;

b. Responsibility for the obligation of tax-tax, as a reflection of the obligation in the field of taxation is on the members of the Mandatory Tax society alone.

The government, in this case the taxation apparatus corresponds to its function of obligation. conduct coaching, service and supervision of the fulfillment of taxation obligations under the terms outlined in the taxation laws;

c. Members of the people of Wajib Tax are given the confidence to be able to carry out national cooperation through the system counting, taking into account, paying and reporting on their own self assessment, thus through this system. Taxation administration is expected to be carried out more neatly, controlled, simple and easy to understand by members of the Mandatory Tax society.

The tax-tax system has the meaning that the determination of the tax-magnitude is in place. the debt is entrusted to the Wajib Tax itself and report it regular the amount of the debt owed and that has been paid as determined in the taxation laws. With this system, the implementation of a convoluted and bureaucratic administration of taxation would be avoided. In accordance with this expectation, the administrative technical authority of the Director General of the Tax Authority may be granted to its subordinate apparatus.

According to ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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According to the provisions of this Act, the taxation administration was instrumental in carrying out the control of the tax tax on which included the coaching duties, the ministry, surveillance, and the application of taxation sanctions. The development of the Mandatory Tax society can be made through various attempts, among other things that taxation of taxation knowledge is either through mass media and direct illumination to the public.

4. By clinging to the principle of legal certainty, justice, and simplicity, then the direction and purpose of the refinement of the taxation Act is in fulfilling the mandate of the Great Lines of the State of 1993, which refers to the underlying wisdom. as follows:

a. Towards the nation's independence in state financing and development financing whose primary source is derived from tax revenues;

b. Improve development efforts evenly, drive investment evenly across the entire Republic of Indonesia, especially to encourage development in remote areas that have long been perceived backward or late in development, both in The framework for the development and assistance of natural resources and in order to increase tax revenue in the long term;

c. It supports increased export, especially non-oil exports, processed goods, and services in order to increase the acquisition of devisa;

d. Improve the development efforts of small businesses to optimize the development of its potential, and in order to the reduction of a portion of the society out of poverty;

e. Support for the development of human resources, science, and technology;

f. Supports the conservation efforts of ecosystems, natural resources, and the environment;

g. Improving the efforts of improving justice in the participation of the public in financing development according to its ability; and

h. Help ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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h. Improving the creation of an increasingly capable and cleaner taxation apparatus, increased service to Wajib Tax including simplification and ease of procedure in the fulfillment of taxation obligations, increased scrutiny over implementation the fulfillment of such tax obligations, as well as the enforcement of the enforcement of the applicable law provisions.

SECTION BY SECTION

Article I

Figure 1

Article 1

In this section contains a formulation of the understanding The terms of taxation were used in this law. And Allah is All-and-the-the-One-to-the-One-man-Who is the One Who is the Excellent And The Greatest. It is necessary, because it contains technical and standard things, especially in the field of taxation.

Number 2

clear

Figure 3

Section 2

Verse (1)

All Taxes Tax. Based on the "self assessment" system is required to register at the General Tax Directorate's office to be noted as the Tax Wajib and as well as to obtain the taxpayer's Subject Number.

The liability of the register applies anyway. For a married woman who is taxed separately for a separate life based on a judge or willed person's decision in writing based on the income and wealth separation agreement.

Number ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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The principal number of the taxpayer is a means in the administration of taxation used as a sign of self-identification or the identity of the Tax Wajib, therefore to each of the Mandatory Service of the Republic of Indonesia, the tax administration is a means of Taxes are given only one taxpayer's Subject Number. In addition, the taxpayer's Number of Taxes is also used to maintain order in tax payments and in the supervision of the taxation administration. In terms of contact with the taxation document, Wajib Tax is required to list the Tax Required Subject Number of its own. Against Mandatory Taxes that do not register to get the Tax Mandatory Number of Tax-imposed tax sanctions.

Verse (2)

Any Employers charged with Value Added Tax under the provisions of the laws of the Law taxation, obliged to report his efforts to be confirmed as businessmen with taxes and to him given the number of Businessmen With Taxes.

The businessman of the private is obligated to report his efforts on the Office of the Directorate General of Taxes His area of work covers the residence of the Employers and The effort is As for the businessman, the obligation to report such an effort is in the Directorate General of Taxes whose work areas include the position of the Employers and the place of business activities undertaken.

Thus the Employers of the People A private or a body that has a place for business activities in the area of the Directorate General of Taxes, is required to report on his efforts to be confirmed as a businessman with a good tax in the office of the Directorate General of Taxes whose work area A place of residence or place of a businessman and a position in the The Tax General whose work area covers the place where the business is done.

The function of the Businessman's Strengthening Employers is a tax on taxes other than being used to find out the identity of a businessman who has a real tax, also useful Value-added Tax liabilities and Sales Tax of the Luxury Goods as well as for the oversight of administration of taxation.

Against the Employers who have qualified as a Tax Reseller but do not report his efforts to be confirmed As a businessman with taxes, tax sanctions.

Verse (3) ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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Verse (3)

Against Taxes Or Employers, the Director General of Tax can determine the office of the General Tax Directorate other than the one specified in the paragraph (1) and verse (2), as the registration site for obtaining the Tax Mandatory Principal Number and/or Strengthening Employers In Taxes.

Verse (4)

Against Taxable Taxes or Employers Taxes that do not meet the obligation to register themselves and/or report of its efforts, may be published the Subject Number of the taxpayer and/or Number The Shoplifting Of The Businessman Has A Tax. This may be done if based on the data obtained or owned by the Directorate General of Tax turns out to be a person or entity or the Employers have been eligible to obtain the Tax Required Subject Number and/or solidised " as a Taxable Businessman.

Verse (5)

The obligation of registering to acquire the Subject Number of Taxes and the obligation to report an attempt to obtain the Businessman's Strengthening Number of Taxpayer is limited in time, because of this. With respect to the taxable tax, and the liability of the taxable tax.

Set up about the term of registration and reporting as well as the method of awarding the Mandatory Principal Number and Strengthening Employers is set by the Director General of Tax.

Figure 4

Article 3

Verse (1)

The Functions of the Notices Letter to the Income Tax Tax is as a means to report and account for the actual calculation of the amount of taxes owed and to report on:

-payment or repayment of self-held taxes and/or through cuts or other parties in one Tax Year or Part Year Tax;

-payment ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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-payment of cutters or collectors about cuts or taxes of private persons or other bodies in one Tax Period, the taxation laws specified In effect.

For the Entrepreneurs Who Are Tax-Liable For Notice, the Notices are as a means to report and account for the calculation of the amount of Value Added Tax and the Sales Tax for the actual Mewah Goods. to report on:

-Repayment of the Input Tax against the Output Tax;

-payment or tax repayment that has been carried out by the Employers Of Taxes and/or through other parties in one Tax Period, determined by the provision of the Cloud Service. Applicable taxation rules.

-for Withholding Or Tax Collectors, the function of the Notices Letter is as a means to report and account for the tax cut or levied and loaded.

The indicated by filling a Notice Letter is to fill in the Letter form Notice correctly, clearly, and complete in accordance with the directions provided under the applicable taxation laws.

The improperly Noted Notice of Notices resulting in taxes that are in effect. less paid, will be charged with taxation.

Verse (2)

In order of service and ease for Wajib Tax, a Notices form is provided to the offices in the Directorate General of Tax, Post Office and Giro, Associate Post Office, and other places determined by the Director Tax generals and expected to be easily accessible by Wajib Tax.

Verse (3)

This paragraph set about the deadline for the delivery of the Notices Letter deemed adequate enough for Wajib Tax to prepare everything that in connection with the payment of taxes or the completion of its creation.

Verse (4) ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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Verse (4)

If the Tax Wajib is either a person or a body turns out to be unable to deliver or prepare an annual financial report or balance of the company and the profit loss list In the term of a fixed term (3) letter b due to the breadth of the business activities and the technical issues of the balance sheet or financial report, it is difficult to meet the completion time limit and require a leniency of the time limit. have been specified, Mandatory Tax may apply for an extension time delivery of the Annual Income Tax Notification Letter.

Verse (5)

To prevent self-avoidance efforts and/or renewal of a debt-paid tax time in one Tax Year that must be paid before the deadline An annual admission of the Annual Notices Letter is required to set up an interest in which the administration of the administration will be required to extend the time of delivery of the Income Tax Annual Notice.

Requirements It is imperative to provide a written statement of the magnitude of which must be paid based on a provisional calculation in one Tax Year, as an attachment to the request for a delay in the delivery of the Income Tax Annual Notice Letter.

Verse (6)

Given the function of the Notice Letter It is the means of the Tax Mandatory Service to report and account for the calculation of the amount of taxes owed and payment, so in order to uniformity and streamline the charge, form and content of the Notice of Notices. is set by the Director General of Tax. The Annual Income Tax notice at least amounts to the amount of circulation, the amount of income, the amount of income taxable, the amount of taxes owed, the amount of tax credits, and the number of shortcomings or excess taxes.

Additional Tax-Time notices at least load the amount of Tax Id, the amount of the Output Tax, the amount of the Credited Input Tax, and the number of shortcomings or excess taxes.

The Notice of Notices must be enclosed. With a description and a document that can be of a letter of power, a letter. the description of marriage with separation of property and income, documents related to imports or exports and the Tax Deposits.

Verse (7) ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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Verse (7)

The Notice of Notices and its insert is a single, therefore if the Notices Letter is delivered is not or is not fully envied with The required documents and documents are deemed to be undelivered.

Verse (8)

In principle any of the Income Tax Taxpayers are required to deliver the Notices Letter. By consideration of the efficiency or other considerations, the Minister of Finance may assign Compulsory Income Tax Tax Exemption from the obligation to deliver a Notices Letter, for example the Tax Person of the Personal Person that accepts or acquires earnings of only one employers who have been in tax cut as referred to in Article 21 of the 1984 Income Tax Act.

Figure 5

Section 6

Verse (1)

Quite clear

Verse (2)

In order to increase the service to Wajib Tax and in line with the development of information technology, then there is another way for Wajib Tax to Fulfill the obligation to deliver its informed letter other than through the Post Office and the Giro on record. Therefore, the other way needs to be specified by the Director General of the Tax.

Verse (3)

Quite clear

Figure 6

Article 7

For the purposes of the orderly taxation administration and to maintain the discipline of Wajib Tax, for Mandatory Taxes that do not comply with the formal obligation deliver a Notices Letter in accordance with the specified time limit, imposed by the administration of a fine for a Term Notices of Rp 25,000.00 (twenty-five thousand rupiah) and for an Annual Notices Letter of Rp 50,000.00 (fifty thousand rupiah).

Number 7 ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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Figures 7

Article 8

Verse (1)

Against the fallaness in the filling of the Notice of Notice made by Wajib Tax, it is still open to him the right to perform the correcting On your own will within the term two years after the expiration of the tax or expiration of the Tax Period, Part Year of Tax or Tax Year, under the terms of the Director General of Tax has not yet begun to conduct an act of inspection.

The limit of the limit. the time for such a correcting time, on one party is viewed enough time for Wajib Tax to research And correct. If there are any errors, the parties are still available enough time for the Director General of the Tax to provide the services and conduct surveillance of the actual correcting of the Tax Mandatory Service prior to the deadline. Expires.

Verse (2)

With the actual Notice of Notice of the Willingness to carry out the calculation of the amount of taxes owed and the number of tax repayment counts is changed from the original amount.

On the lack of tax payments as a result of such a correction Administration sanctions are subject to a 2% (two percent) permonth of interest.

Interest in debt over the shortfall of the tax payment, calculated from the end of the deadline for the delivery of the Notices Letter to the date payment due to the correcting of such Notices.

Verse (3)

Wajib Tax is in violation of the provisions as referred to in Article 38 as long as the investigation has not been performed, even though it has been conducted an examination against it and Taxpayers have revealed his mistakes and at once paid off the amount of taxes that In fact, the debt and administration of the administration penalty would be twice the amount of unpaid taxes, and there would be no investigation.

However ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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However, when the investigation is made and the inquiry's start is told to the General Prosecuting, the chance to correct itself is closed to the Mandatory Service. The tax is concerned.

Verse (4)

Although a two-year term as referred to in paragraph (1) has expired and the Director General of Tax has not yet published a tax decree, to Wajib Tax neither has nor has been fix the Notice Letter is still given a chance to reveal Untruths are recharging the delivered Notices Letter, which may be an Annual Notices Letter or a Time Notices Letter for previous years or times. The disclosure of the distrue charge of the Notice of Notices is limited to the following:

a. The taxes that still have to be paid are larger; or

b. loss under the taxation provisions to be smaller; or

c. the amount of the treasure becomes greater; or

d. the amount of capital is becoming larger.

Verse (5)

Quite clear

Article 9

Verse (1)

The deadline of payment of the term is set by the Minister of Finance with the deadline not to exceed fifteen days from the moment The expiration or end of the Expiration Tax in such a payment results in the introduction of administrative sanctions on the applicable terms.

Verse (2) ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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Verse (2)

As referred to in Article 3 of the letter (3) the letter of the Compulsory Tax is required to deliver the Annual Notice of Notice no later than three months after the end of the Tax Year. If at the time of charging the notice, there is no shortage of taxable payments, then the shortfall must be paid for at least twenty-five months in the third month. Tax or Part Year Tax ends before the Annual Perrìs Letter is delivered.

For example the Notice Letter must be delivered on March 31, the lack of a debt payment owed or the final deposit must be paid off. No, no, no, no, no, no, no, no, no.

Verse (3)

Clear enough

Verse (4)

The Director General of Tax may allow the instalment or delay of the owed tax payment, even though the due date of the payment has been determined.

The restoration was given with caution and limited to the Tax Wajib which is really in trouble with liquidity.

To get that leniency, Wajib Tax must meet the predetermined requirements.

Figures 9

Article 11

Verse (1)

If after a calculation of actual tax counts debunking the amount of tax credit (the amount of tax credits greater than the amount of taxes owed), Wajib Tax reserves the right to request a return on the excess of tax payments, with the Wajib Tax note not Got a tax debt. In the case of Wajib Tax still has unpaid tax debts, the excess of such payments must be taken into account first with that tax debt and when there are more, new ones can be returned to Wajib Tax.

Which ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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The tax debt is a tax debt for all types of taxes owed by Wajib Tax both the center and its branches.

To recover the excess payment, Mandatory Tax must submit a written request to the Director General of the Tax or its appointment.

Verse (2)

To guarantee the legal certainty for Wajib Taxes and guarantees administrative order, the deadline of return by the Director General of Taxes is set in forever once a month:

a. For a more than one (1) year term, the number of days of the term will be used for the number of days and the following: For the more than three (3) business days of the IBM Cloud Service, the following terms apply to the following terms:

For the creation of the balance of rights and obligations for Wajib Tax with the speed of service by the Directorate General of Tax, this paragraph determines that over any slowdown in the return of excess tax payments from the term such as It is in verse (2), to the Relevant Tax which is given by the Government of a flower of 2% (two percent) the month is calculated from the end of the month-long term until the payment is made.

In question by the time the payment of excess tax payments is the moment of the Letter Order Paying Excess Tax is published.

Verse (4)

Pretty clear

Figures 10 ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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Figures 10

Article 13

Verse (1)

The provisions of this paragraph authorize the Director General of Tax to be able to publish a Underpaid Tax Decree, which In the case of certain cases, in this case, in other words only to the particular Taxpayer that is real or based on the results of the examination does not fulfill any formal obligations and/or material obligations. The authority provided by the provisions of the taxation laws to the Director General of Tax to perform such fiscal corrections is limited to a period of ten years.

According to the terms of paragraph (1) letter a, Letter The new income tax decree is published when the tax rate does not pay the taxes as it should according to the taxation laws.

It is known that Wajib Tax is not or underpaid the tax, is due to be conducted a checkup against the Tax Wajib in question and from The results of that examination are known that Wajib Tax does not or is less pay than the amount that is supposed to be owed. The examination can be performed at the residence, place of position and/or the place of the Mandatory Tax effort. The Less Pay Tax Decree may also be published in the case of the Director General of Tax has other data outside the data submitted by Wajib Tax itself, from such data it can be certain that Wajib Tax does not meet the tax obligations as it should. To ensure the truth of that data, against Wajib Tax can be done vetting. The letter of the notice, which is not delivered in time, although it has been reprimanded in writing and is not delivered in the term specified in the Letter of the Sura, according to the terms of the paragraph (1) of the letter b brought the result, that the Director. The Tax General can publish the Office of Underpaid Tax Decree. In this case, there is an increase in the administration of the law, as well as the (3) verse.

Some other purpose is intended to give Wajib a good-faith tax, to deliver a reason or cause no Notice of Notice is delivered because of something outside of his ability (force). mayeur.)

For ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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For the Tax Wajib that does not carry out taxation obligations in the field of Value Added Tax and Sales Tax of Mewah Goods, which result in debt tax is not or less was paid as such in paragraph (1) of the letter c, imposed by the administration by issuing the Unpaid Tax Decree plus an increase of 100% (one hundred percent).

For the Taxes that do not host the bookkeeping according to the provisions of Article 28 or at the time it is checked not to meet the request according to Article 29, so that the Director General of Tax cannot account for the amount of tax that should be owed As such in paragraph (1) the letter d, then the Director General of the Tax Authority publishes a Underpaid Tax Decree, which is a tax calculation based on the data not only obtained from the Tax Wajib. Only.

The evidence for the description of the calculation is the basis The tally in office by the Director General of Tax is placed on Wajib Tax. As an example is provided among others:

1. Bookkeeping as referred to in Article 28 is incomplete, so the profit or circulation loss is not clear;

2. Bookkeeping documents are not complete so that the numbers in the bookkeeping are not being tested;

3. From a series of checks and/or facts that are known to be alleged to have been hiding documents or other supporting data somewhere in particular, so clear that attitude is clear that Wajib Tax has not shown its good faith to help. the course of the course of the examination.

The burden of the proof applies also to the provisions published under the terms of the paragraph (1) letter b.

Verse (2)

This paragraph governs the tax administration sanctions imposed upon Wajib Tax for violating the taxation obligations as referred to in paragraph (1) the letter a. The sanction of the administration of taxation was 2% (two percent) poured in the Underpaid Tax Decree.

Sanctions ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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The administration sanctions are interest, calculated from the amount of tax that is not or underpaid and part of the month is counted one month.

Example:

The Tax Decree Is Less Income tax.

A taxpayer taxpayer who has a year of book equal to the year of the tawim included the Annual Letter of Notice for 1995 just in time to be accompanied by the final deposit. In April 1998 an underpaid tax decree showed a debt shortage of Rp 1,000,000.00 (one million rupiah). Under the terms of this paragraph, there is a two-percent (two percent) month of interest in administration sanctions,

Although the less paid tax decree is published more than two years since the end of the year, the term is not a month. Tax, interest is imposed on such shortcomings only for a two-year term with the following calculation:

1. Tax owed Rp 1,725,000.00

2. Tax credit:

a. Tax deduced by

employers Rp 150.000.00

b. Self-paid tax

(time deposit) Rp 400,000.00

c. Taxes billed in STP

(excluding interest and

fines) Rp 75,000.00

d. Taxes are billed at

overseas Rp 100.000.00

----------------- (+)

The amount of tax is credited Rp 725.000.00

------------------ (-)

3. The underpaid tax is Rp 1,000.000.00

4. Flowers ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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4. Flowers 2 years

= 2% x 2 x 12 x Rp 1.000.000.00 = Rp 480.000.00

------------------ (+)

5. The tax still has to be paid Rp 1.480.000.00

If the Unpaid Tax Decree was issued in May 1997, the calculation is as follows:

1. The taxes are underpaid ... Rp 1,000,000.00

2. Flowers 17 months =

2% x 17 x Rp 1.000.000.00 = Rp 340.000.00

-------------------- (+)

3. Taxes that still have to be paid. .... Rp 1.340.000.00

Verse (3)

This paragraph governs the administrative sanction of a tax decree, for violating the taxation obligations as referred to in paragraph (1) b, letter c, and letter d. The administrative sanction is thus a rise, which is a proportional amount that must be added to the amount of tax that must be invoiced.

The administration of the administration is a different increase according to the tax rate for the type of Tax. The income paid by Wajib Tax of sanctions increases by 50% (fifty percent), for the type of income tax cut by people or other bodies sanctions a rise of 100% (one hundred percent), while for the type of Tax Value-added Value and Tax Sales for the Mewah sanctions increase by l00% (one hundred percent).

Verse (4)

To provide reassurance and legal assurance to the Taxes, with regard to the implementation of the "self assessment" system, then if within ten years of the time of the tax, the end of the term Tax Term, Part Year Tax or expiration of Tax Year, Director General of Tax does not also publish tax provisions, then the amount of tax payments notified in the Annual Notice of Notice or Letter of Notice on the nature of the Tax has become fixed by itself or has become certain because of the law according to the provisions of the taxation laws.

With ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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Thus, the Compulsory Tax Notices Letter has been fixed and will not be changed (completed).

Verse (5)

In case of the Wajib Tax convicted of committing a criminal offence based on a court ruling that has obtained a fixed legal force, a Underpaid Tax Decree is still justified to published, plus administrative sanctions of a flower of 48% (forty-eight percent) of the amount of taxes that are not or less paid despite the ten-year term as determined in the paragraph (1) exceeded.

With the The Court's ruling that has acquired the legal force remains, it is revealed that the data The fiscal time is purposefully unreported by Wajib Tax.

Figures 11

Article 14

Verse (1)

Quite clear

paragraph (2)

The Tax Bill letter according to this paragraph is the legal power of the letter tax decree, so in terms of its charge may also be done with the Surat Paksa.

paragraph (3)

This paragraph governs the imposition of the interest in the administration of the Tax Bill published because:

-Letter research Notice that results in a tax is less paid because there is a miswrite and/or wrong count;

-The income tax in the year runs is not or underpaid.

For ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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For clearly the way the calculation is given the following example:

1. The results of the Notice of Notice.

The Annual Income Tax Notice of 1995 which was delivered on March 31, 1996, after a study was miscalculated, resulting in a less paid income tax. It's Rs. 000,000.00. On the shortfall of the Income Tax was issued a Tax Bill dated June 14, 1996 with the following tally:

-Lack of pay

Income tax Rp 1,000.000.00

-Bunga =

3 x 2 "% x Rp.1.000.000.00 Rp 60.000.00

------------------- (+)

-The amount payable Rp 1,060.000.00

2. Income tax in years of running is not or underpaid:

The Income Tax of Section 25 of 1995 every month of Rp 100.000.00. falls due for example every 15. In June 1995, paid in time for a time of Rp40.000.00.

On the shortfall of the Income Tax Section 25 was issued a Tax Bill of September 18, 1995 with the following tally:

-Lack of income Tax Income

Article 25 of June 1995 = Rp 60.000.000.00

-Bunga =

3 x 2% x Rp 60.000.000.00 = Rp 3.600.000.00

--------------------- (+)

-The amount that must be paid = Rp 63,600.000.00

Verse (4) ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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Verse (4)

If Taxable Businessman does not report his business activities to be confirmed as a Taxpayer, then he has violated his obligations in a non-good faith. And to the trust that has been given to him. Therefore, in addition to having to lease the owed tax by not taking into account the Input Tax, Employers are also charged with the administration of a fine of 2% (two percent) of the Tax Reposition arising before the Businessmen are confirmed as businessmen with taxable taxes. In addition, under the terms of the taxation laws stipulated that the Tax Fakes should only be made by the Taxpayer of the Tax. The prohibition of creating a Tax Faktur by not a Taxpayer was intended to protect the buyer from undue tax, and therefore it was imposed on an administrative fine. Similarly to Taxable Employers who are required to create Tax Faktur but do not carry out or do not contain the Tax Faktur, the same sanction.

Number 12

Article 15

Verse (1)

To accommodate The possibility of an unpaid, underpaid Letter of Tax is set to be lower or a tax refund should not be as defined in the Paid Tax Decree, or the taxes that are not. The debt in a Nil Tax Decree is set to be lower, the Director General Tax is authorized to publish an additional Less Paid Tax Decree within ten years after the expiration of the tax period, the expiration of the Tax Period, the Tax Year or Tax Year.

Letter ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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ADDITIONAL LESS PAY TAX DECREE WAS A CORRECTION TO THE PREVIOUS TAX DECREE. A new supplementary tax decree is published when a tax decree has been issued. In other words, an additional tax decree of less pay would not be published before it was preceded by the issuer of tax provisions. The issuer of the additional Unpaid Tax Decree is done under the terms of the new data (novum) and/or the data that was previously undisclosed that led to the addition of the tax owed in the previous tax decree. In accordance with the terms of the IBM International Terms of Service, the terms of this Supplement are subject to the terms of this Supplement and the terms of this Supplement and the terms of the IBM International Terms of Service. New and/or data that was previously unrevealed. In the event that the data is still found, the data is not revealed at the time of the publication of the additional Unpaid Tax Decree, and/or the new data, then, by the Director General of Tax, the Additional Tax-less Taxpayer (or Tax) can still be published again.

The new data is data that has not been reported by Wajib Tax in the Notice of Notices, whereas the original data has not been revealed is the data already reported by Wajib Tax in Surat Notice but not expressed clearly.

As an example of that data It is not revealed to be revealed as a public expense with no details, so it is not known that the donation is actually not being able to be deductable as a cost under the terms of the applicable.

Verse (2)

In terms of after the issuer's issuer is still found new data and/or undisclosed data that have not been taken into account as the basis of that designation, then over unpaid taxes. billed with the Additional Tax Decree plus the sanction administration is a 100% (hundred percent) increase in underpaid taxes.

Verse (3)

Quite clear

Verse (4) ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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Verse (4)

In case of the Wajib Tax convicted of committing a criminal offence in the field of taxation based on a Court ruling that has obtained a fixed legal force, a Letter of Determination Additional Pay Taxes are still justified to be published, plus the administration sanction of a flower of 48% (forty-eight percent) of the amount of tax that is not or underpaid, though a ten-year term as determined on the paragraph (1) exceeded.

Figures 13

Article 16

The Real The tax decree according to this section is held in order to exercise good governance, so that if there is a human error or error in a tax decree it needs to be fixed as it should be. The nature of the error or error does not contain the dispute between fiscus and Wajib Tax.

If error or error is found either by fiscus or by the request of the Tax Wajib then the error or error of that It must be fixed. The decree of the tax, or the wrong, is the tax decree, and the tax decree, and the tax decree, and the tax decree, and the tax decree, and the tax decree, and the tax decree, and the tax decree. Correct the wrong or wrong Tax Bill in this section.

The actual scope set in this section is limited to the wrong Tax Bill or Tax Bill as a result of:

a. Error writing, i.e. errors that can be name, address, Mandatory Principal Number, Tax-tax Pronunciation Number, Tax Decree number, Tax, Time or Tax Year, and a due date;

b. A count error, that is the error originating from the sum and/or subtraction and/or multiplicity and/or division of a number;

c. A mistake ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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c. Error in the application of legislation, taxation, i.e. errors in the application of the tariff, misrepresentation of the percentage of Norma Count, the application of administrative sanctions, the error of income not taxable, and error in crediting.

The definition of correcting in this section may mean adding or decoding or eliminating, depending on the nature of the error and its error.

If there is still a write error, the error compute, and/or misrepresentation in the application of regulatory provisions taxation in the correcting decision letter, Wajib Tax may apply again to the Director General of Tax, or the Director General of Tax can do more due to office.

Figures 14

Article 17

According to the provisions of this section the More Pay Tax Provisions are issued, if:

a. for Income Tax, the amount of tax credit is greater than the amount of tax owed, or it has been made tax payments that should not be in debt;

b. for the Value Added Tax, the amount of tax credit is greater than the amount of the tax owed, or it has been made tax payments that should not be debuned. In the event of a debt tax, the amount owed by the amount of the amount owed by the tax was deduted by the tax levied by the Value Added Tax.

c. for the Sale Tax of the Luxury Goods, the amount of taxes paid greater than the amount of the tax owed or the tax payment is not supposed to be owed.

The More Pay Tax Decree is published. After an inspection of the Forwarded Notifications letter, the Taxes Make it less pay, zero, or more pay that is not accompanied by an application for the return of the tax payment (restitution plea).

If ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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If Compulsory Taxes after receiving a More Pay Tax Act and desire the return of the excess tax payment (restitution), it is required to apply for a written request. as set out in Article 11 of the paragraph (2).

More Pay Tax Decree can still be published again if based on the results of the check it turns out that the more paid tax is greater than the overage in the specified tax payment.

Figures 15

The article 17 A

According to the provisions of this section, the Nil Tax Decree is issued if:

a. for Income Tax, the amount of tax credits equal to the amount of debt owed or the tax is not owed and there is no tax credit;

b. for the Value Added Tax, the amount of tax credits equal to the amount of debt owed, or the taxes are not owed and there is no tax credit. If there is a debt tax on the tax, then the amount of taxes that is owed is the sum of the amount of the amount of income tax on which the value of the value is due to the amount of tax revenue. such;

c. for the Sale Tax of Mewah Goods, the amount of taxes paid equal to the amount of debt owed or the tax is not owed and there is no tax payment.

Article 17 B

paragraph (1)

Against the plea return of excess tax payments must be issued a tax decree No, at least twelve months since the letter of the request is fully accepted, in the sense that the Notice of Notice has been fully filled as referred to in Article 3. For export activities and the submission of Tax and/or Services Tax to the Value Added Tax collector, the term may be shortened to the decision of the Director General of Taxes. Requests can be delivered by filling a column in a Notices Letter or by a separate letter.

Letter ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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The letter of the tax decree may be a Underpaid Tax Decree as referred to in Article 13, the More Pay Tax Paragraph as referred to in Article 17 or The Nihil Tax Decree as referred to in Article 17A.

Verse (2)

With that time limit on paragraph (1) is intended to provide legal certainty to the invocation of a Tax or Taxable Tax, so that if the deadline is passed and the Director General Tax does not To make a decision, the request was considered granted. In addition, the deadline was intended for the purposes of orderly taxation administration.

Verse (3)

In the case of Director General Tax it is overdue to publish a More Pay Tax Letter then by the Government given a interest rate of 2% (two percent) per month to Wajib Tax, calculated since the end of the term as Referred to in paragraph (2) up to the time when the Payment Tax Decree is issued, part of the month is counted one month.

Figures 16

Article 18

Verse (1)

Tax Bill Letter (STP), Underpaid Tax Decree (SKPKB), Supplementary Tax Decree (SKPKBT), and Correcting Decision Letter, Decision Letter, Severing Appeal, which causes the amount of tax to be repaid, it is the administration tool for the Director General of Tax for tax invoicing.

Verse (2)

Quite clear

Figures 17 ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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Figure 17

Section 20

Which is referred to "instantaneous" billing is an immediate basis without waiting for the due date of payment due, while invoicing "at once" is a billing that includes all tax debts of all taxes and years of Tax.

Figures 18

Section 21

Verse (1)

This paragraph sets the country's position as preferen creditor is declared to have The right to the top of the Tax Service will be auctioned off in public.

After the new paid tax debt is settled down payment to other creditors.

The intent of this verse is to give the Government a chance to get a share first from other creditors over the proceeds of the auction The items belonging to the Tax Reposition are common to cover or pay off their tax debts.

Verse (2)

Pretty clear

Verse (3)

Quite clear

Verse (4)

Clear enough

Verse (5)

Quite clear

Number 19 ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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Figures 19

Article 22

Verse (1)

The expiration date of this tax-billing will need to be set to provide legal certainty when the tax debt cannot be billed again.

Verse (2)

The tax-billing quartz may exceed ten years if:

a. The Director General of Tax publishes the Letter of Teguran and delivers the Letter of Paksa to the Tax Reposition who does not make the payment of the tax debt up to the due date of payment due. In such case the billing expiry date is calculated from the date of the delivery of the Letter of the Paksa.

b. Taxpayers represent a tax debt recognition in a way:

-Wajib Tax is applying for an installment or a delay in payment of a tax debt prior to the due date of payment due. Daiam such as that of the billing expiry date is calculated since the date of the installment of the installment of the installment or the delay in the payment of tax debts received by the Director General of Tax.

-Wajib Tax applied for objection In such a case the billing expiry is calculated since the date of the letter objecting to the Tax Authority received the Director General of Tax.

-Wajib Tax carries out the payment of a portion of its tax debts. In such event the billing expiration date is calculated from the date of payment of partial payment of the tax debt.

c. There's ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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c. There is a No-Pay or Extra Pay Tax Decree issued on the Tax Taxpayer for committing a criminal offence under a Court ruling that has obtained the legal force. Stay. In such event the billing expiration date is calculated from the date of the issuer's issuer.

Number 20

Article 23

Verse (1)

In terms of the number of tax bills it is not paid up to the due date The payment, the billing can be done with the Paksa Letter. The word "may" in this paragraph is that the tax rate with the new Letter of Paksa is held if the Tax Repayment does not pay off the tax debt up to the date of the payment due or up to the delay due date. payments or do not meet the tax repayment installment.

Verse (2)

Before the tax judiciary is set up, disclaimer and/or Tax Recharges against the execution of the Surat Paksa, sita or auction submitted to the State Court local.

Verse (3)

Quite clear

Figures 21

Article 25

Paragraph (1)

If Taxpayer Tax argues that the amount of the loss, the amount of tax, and the withholding or tax rate is not as it should be, then Wajib Tax may submit an objection only to the Director General of the Tax.

Objection Proposed is against the material or the content of the tax decree, which is the amount of damages under the terms of the taxation laws, the amount of the amount of taxes, and the deductions or the taxes.

The words ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-29-

The word "one" on this verse is intended that one objection should be filed against one tax and one year of tax, for example:

Tax Year Income Tax 1995 and Year The 1996 tax of his objections had to be submitted in one letter objecting to each other. For the two years the tax must be submitted by two objections.

Verse (2)

It is fairly obvious.

Verse (3)

The deadline of filing a letter of objection is determined within three months of the publication of the tax decree In order that it may be sufficient time to prepare a letter of objection and a reason.

If it turns out that the three-month deadline cannot be fulfilled by the time it is not a matter of time.

It is mandatory for tax due to the state outside of the state tax (Force mayeur), then it is time for the tax. for the three months it can still be considered for extended by the Director General of the Tax.

Verse (4)

Quite clear

Verse (5)

Signs of proof or receipt of receipt of letters are indispenable to meet the formal provisions.

Accepted or not the right to submit a letter of objection is, depending on the terms of the time limit as referred to in verse (3), which is calculated from the publication of the tax decree until the time of the receipt. a letter of such objection.

The receipt or retion of such acceptance by Wajib The tax can also be used as a control tool for him, to find out until the twelve-month deadline as referred to in Article 26 of the paragraph (1) ends.

The Mark ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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A sign of evidence or acceptance of the receipt was necessary to ensure that its objection was granted, if in the term the Tax Wajib did not receive a reply from the Director Tax General for objections raised.

This is what the word "interest" is in this paragraph.

Verse (6)

For the Tax Wajib can frame objections to the strong reasons, Wajib Tax is given the right to request the basics of imposition, deductions or tax breaks have been set, instead The Director General of the Tax is obligated to meet the request above.

Verse (7)

To prevent the attempted avoidance or delay of tax payments through filing a letter of objection, then the submission of objection does not deter Billing will be provided in accordance with the terms of this Agreement.

This provision needs to be included with the intent of applying for the purpose of Mandatory Service, for the purpose of not paying the specified tax, so that it may be prevented. the disruption of state acceptance.

Figures 22

Article 27

Verse (1)

Clear enough

Verse (2)

Pretty clear

Verse (3)

Clear enough

Verse (4)

Quite clear

Verse (5) ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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Verse (5)

Quite clear

Verse (6)

Quite clear

Figures 23

Article 27A

Quite clear

Figures 24

Article 28

Verse (1)

Clearly

Verse (2)

Clearly enough

Verse (3)

Quite clear

Verse (4)

The bookkeeping definition has been set in Section 1 of v. The settings on this verse are intended to be from the bookkeeping calculated the amount of the debt owed.

In addition to being calculated the magnitude of the Income Tax, other taxes as well It has to be calculated from the bookkeeping. In order for the Value Added Tax and the Sales Tax for the Mewah Goods may be calculated correctly then the bookkeeping must also record the amount of the price or value of the import, the amount of the sale price or the value of the export, the amount of the sale price of the item in the country. Sales tax on the Luxury Goods, the amount of payment for utilization of intangible tax items from outside the Customs Area within the Pabean Region and/or the utilization of the Tax Taxpayer Services from outside the Pabean Region within the Pabean Region, the number of Input Taxes that can be credited and that cannot be credited.

With ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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Thus the book must be held in a manner or system commonly used in Indonesia for example based on the Indonesian Accounting Principles, except for the laws of the Republic of Indonesia. Other determining taxation.

Verse (5)

Clear enough

Verse (6)

Books, records, and documents including electronic data processing results which are the basis of bookkeeping or logging should be kept for the duration of the Ten years in Indonesia, with the intent that the Director-General of Tax will be issued a tax decree, bookkeeping or logging required still exists and may be immediately provided. A period of ten years of storage of books, records, and documents that are the basis of bookkeeping or logging is in accordance with the terms governing the expiration date of the tax settlement.

Verse (7)

Principles Obeyway is the same principle used in the method of bookkeeping with previous years, in order to prevent repayment of profit or loss. Principles of obedience in the ledger method include usage:

a. Stelsel of income recognition;

b. Year of the book;

c. Inventory assessment method;

d. The method of depreciation.

The acrual Stelsel is a method of calculating the income and cost in the means of income recognized at the time acquired and the cost of being recognized at the time of the debt. So it does not depend when the income is accepted and when the fee is paid in cash.

Includes in the sense the stelsel acrual is a recognition of earnings based on the method of the percentage of job completion rates commonly used in the the field of construction and other methods used in certain areas of effort such as Build Operate and Transfers (BOT), Real Estate, and others.

Stelsel ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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Stelsel cash is a method whose account is based on earned income and cash-paid fees. According to the stelsel, a new income is considered an income, when it has actually been received in cash in a given period, as well as a new charge being considered a fee, if it has actually been paid in cash in a given period.

The cash Stelsel is usually used by small companies of private persons or services companies such as transportation, entertainment, restaurants, which take time between the delivery of services and the acceptance of the payment does not last long. In the pure cash Stelsel, the income of the submission of goods or services is specified upon receipt of the payment from the subscription, and charges are set at the time of the repayment of goods, services, and other operating expenses.

In this way, use the Stelsel's cash flow may result in an obscured calculation of the income, which is that the amount of income from year to year can be adjusted by setting up cash receipts and cash expenses. Therefore for the calculation of the Income Tax, in using the stelsel cash register must pay attention to halhal among others as follows:

1) The number of sales figures in a period must include all sales, both cash and non.

In calculating the sale principal price must be taken into account the entire purchase and supplies.

2) In obtaining dissolving property and depreciable rights, deductable expenses of income can only be done through depreciation and amortization.

3) The use of stelsel coffers must be done in a devout observable way. (consistent).

Thus the use of a cash stelsel for taxation purposes can also be named a mixed stelsel.

Verse (8) ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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Verse (8)

Basically the method of books being embraced should be observant, i.e. it must be the same as in previous years, for example, in terms of use of income recognition methods. and cost (cash or acrual methods), a fixed asset depreciation method, inventory assessment method and so on. Nevertheless, the change in the method of bookkeeping is still possible on the condition of having received the approval of the Director General of Tax. Changes in the method of bookkeeping must be submitted to the Director General of the Tax before the start of the year of the book in question for the logical and acceptable reasons for which they may arise from such changes.

Change of bookkeeping method will result in changes in observant principles that may include changing methods from the cash to the acrual or vice versa or the change in use of income recognition methods or recognition of the cost itself. For example, in the method of recognition the cost associated with the activating depreciation remained with the use of a specific depreciation method.

Example:

Wajib Tax in 1995 used a straight line method of depreciation or straight line method. In 1996, Wajib Tax intended to change the method of depreciation by using a declining balance method.

For that purpose, you must ask for approval first to the end of the month. The Director General of the Tax was submitted before the start of the 1996 book by mentioning the reasons for the change in the method of depreciation and the aftermath of the change.

In addition, the book's year-period changes also result in a The amount of income or loss of Wajib Tax, therefore change. It must also be approved by the Director General of Tax. Tax year is the same as the taxable year (calendar year) unless Wajib Tax uses the year of the book that is not the same as the tawim year.

If ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-35-

If the Tax Wajib uses the year of the book that is not equal to the year of the tawim, then the mention of the tax year in question uses the year in which it included the first six months. or more.

Example:

a. Bookkeeping 1 July 1995 until 30 June 1996, the tax year was the tax year of 1995.

b. Bookkeeping 1 October 1995 until 30 September 1996, the tax year was the 1996 tax year.

Verse (9)

Pretty clear

Verse (10)

Seekers by Wajib Tax that do business activities and free work include gross circulation and other income receipts, whereas for those who are solely receiving earnings from outside the effort and free work account only regarding earnings receipts.

Verse (11)

Pretty clear

paragraph (12)

Quite clear

Figure 25

Article 29

paragraph (1)

Director General Tax in order of supervision of the authorities is conducting an examination for:

a. Testing ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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a. Testing the compliance of tax liability obligations;

b. Other purposes in order to carry out the provisions of the taxation laws.

Examination can be performed at the Office (Office Examination) or in the place of Wajib Tax (Field Examination) whose scope of the examination can be includes years ago and the year running.

Examination can be made against Wajib Tax, including against government agencies and other bodies as tax collectors or tax cutters.

Implementation of the examination in order testing the fulfillment of the taxation obligations performed by tracing the truth of the Notice of Notices, bookkeeping or logging, and the fulfillment of other taxation obligations, compared to the actual state or business activity of Wajib Tax, which is done with:

a. Applying the examination techniques commonly used in examination in general, which is called the Complete Examination;

b. Implement the examination techniques with simple weights and depth according to the scope of the examination both in the office and in the field, which is called a Simple Check.

In addition, Simple Examination can be also performed for other purposes, including:

-assign one or more of the Additional Value Added Tax and/or Income Tax Article 21;

-confirming or revoking the Taxable Businessman;

- Give ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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-gives the Statutory Principal Number of Tax and/or Strengthening Of The Businessman's Taxes in office.

Verse (2)

Quite clear

Verse (3)

Wajib Tax For the purpose of the third party, they shall be examined for the purpose of the obligation, or for the other purpose, as in the case of the verse (1), and shall be a test of the law, and the records, and the records, Which is required, which is related to income acquisition or business activities.

When the books, records and documents required cannot be provided by Wajib Tax under the pretext of avoiding themselves, based on this paragraph the examiner is allowed to enter the premises or the room. The alleged officer was used as a repository for the books, records and documents.

Verse (4)

To prevent a pretext of being bound to secrecy, so that the books, records, documents, and the details other required cannot be provided by Wajib Tax, then this verse confirmed that the secret obligation was nulliled.

Figures 26

Article 31

Quite clear

Figures 27 ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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Figures 27

Article 32

Verse (1)

In this Act is determined who is the representative to exercise the right and tax liability of Wajib Tax against the body, The body in the dissolution, the undivided inheritance, and the unborn child or the person who is in the safety of the body. For the taxpayer it needs to be determined who becomes his deputy or his power, because they cannot or may not commit himself to such a legal action.

Verse (2)

This paragraph confirms that the representative of Wajib Tax is not possible. which are set forth in this Act are personally responsible or are collectively responsible for the payment of a debt owed.

The exception can be considered by the Director General of Tax if the deputy of the Tax Tax can attest and That, in the second, according to the face of the face, and of the wrineness, he may not be asked. personal or loan liability.

Verse (3)

This paragraph gives the leniency and opportunity for the help of other parties who understand the taxation issue as its power, to and on its behalf. help implement the right and tax liability of Wajib Tax.

The assistance includes the exercise of formal and materiel obligations as well as the fulfilment of the Required Tax rights in the taxation laws.

Verse (4)

The real person has the authority to determine discretion. And/or taking decisions in order to run corporate activities, for example the authorities sign a contract with a third party, signing the cheque, and so on, even though the person is not named in the arrangement of the caretaker. It's written in both the founding and the changes, including the administrator's definition.

Number 28 ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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Figures 28

Article 34

Verse (1)

Quite clear

Verse (2)

Experts, such as linguists, accountants, lawyers and so on appointed by the Director The Tax General to assist in the implementation of the taxation Act, is the same as the tax officer who is forbidden to disclose the confidentiality of the Tax Wajib as referred to in the paragraph (1).

Verse (3)

For the benefit of the country, for example in order to hold cooperation with other government agencies, the description or written proof of or about the Tax Wajib may be provided or shown to a particular party that was appointed by the Minister of Finance.

In a permit issued by the Minister of Finance must be named Wajib Tax, the name of the designated party and the name of the official or expert or expert power permitted to provide the caption or Exhibit written proof of or about the tax of Wajib. The granting of such permits is limited in matters seen as necessary by the Minister of Finance.

Verse (4)

To carry out the examination at the court hearing in criminal cases or perdata related to the issue taxation, for the sake of the judicial interest of the Finance Minister to grant exemption for the exemption of the confidentiality obligations to tax officials including tax officials assigned in the tax judiciary or Tax Scales Assembly and experts as It is in verse (1) and verse (2), at the written request of the speaker of the chief of the court.

Verse (5)

The intent of this paragraph is the restriction and affirmation, that the requested taxation information is only about criminal matters or data about deeds or events concerning the field taxation and limited only to the suspect in question.

Figures 29 ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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Figures 29

Article 35

Verse (1)

To exercise the provisions of the taxation laws, at the written request of the Director General of Tax, the third party is Banks, public accountants, notaries, tax consultants, administrative offices, and other third parties that have a relationship with the work of the vetted or vetted tax, must provide the information or the evidence that the official requested. Directorate General of Tax.

Verse (2)

Quite clear

Figures 30

Article 38

The violation of the taxation obligations carried out by Wajib Tax, along concerning the actions of the taxation administration imposed administrative sanctions, whereas those concerning criminal conduct in the field of taxation, are subject to sanctions Criminal. An act or act as referred to in this section is not a violation of the administration but it is a criminal offence.

With the presence of such criminal sanctions, it is expected to grow the awareness of Wajib Tax to comply with the obligations of taxation as specified in the taxation laws.

The alignment referred to in this section means unintentionally, negligable, uncareful, or disregarded its obligations, so that the deeds inflict loss on state revenue.

Figure 31

Article 39

Verse (1)

The artificial or inaction as referred to in this paragraph is deliberately subject to heavy sanctions given the importance of the tax receipt in state acceptance.

Verse (2) ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-41-

Verse (2)

To prevent a repeat of the recurrence of the criminal conduct in the field of taxation, it is for those who commit again a criminal act in taxation before passing a year Since the completion of some or all of the prison's penal felon, a more severe criminal, is two of the criminal threats set in verse (1).

Verse (3)

Abuse or use without the right of Compulsory Principal Number or Employer Number of the Employers Tax, or the delivery of a Notices Letter that is not right or incomplete in order to apply Tax restitution and/or tax compensation are untrue, greatly harming the country. Therefore, the trial of such a criminal act is a delicate of its own.

Figures 32

Article 41

Verse (1)

To guarantee that the confidentiality of the taxation will not be notified to the other party and the In order for the tax to provide the data and the information not in doubt, in the course of the implementation of the taxation act, there is a need for criminal sanctions for the officials concerned that led to the disclosure of the secrecy.

The disclosure of secrecy according to this paragraph is done due to the inaleness in sense of neglect, uncareful, not careful, or disregarded, so the obligation to secrecy, captions, or the evidence that is on the mandatory tax is protected by the taxation Act, is violated. In the event of a fitting punishment.

Verse (2)

The artificial or intended act of this verse is intentionally charged with more severe sanctions than the action or action. Due to the aleness, in order for the concerned officials to be more careful not to do the work of leaking the secrets of the Taxes.

Verse (3) ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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Verse (3)

The criminal charges against the breach of confidentiality as referred to in paragraph (1) and the paragraph (2) in accordance with its nature, are concerns the personal interest of a person or Body as the Tax Wajib, as it is made a criminal complaint.

Figure 33

Article 41A

In order for a third party to meet the Director General of Tax's request as set in Article 35 then there is a need for sanctions for the party. The third party whose actions or actions are referred to in this section.

Article 41B

A person who performs the deed obstructing or complies with the investigation of a criminal offence in the field of taxation, for example, obstruction of Investigator conduct a search warrant, hiding evidence and so on. in this section, subject to criminal sanction.

Figures 34

Article 42

Quite clear

Figures 35

Article 43

paragraph (1)

Which is being convicted of committing a criminal offence in the field of non-limited taxation In the case of a tax, a tax on the tax, or a tax, or a tax, or a tax. against those who are instructed to do, who participate, who advocate, or who help commit a criminal offence in the field of taxation.

Verse (2)

Quite clear

Figures 36 ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

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Figures 36

Article 44

Verse (1)

Investigators in the field of taxation are officials of a particular civil servant in the Directorate General of Taxes appointed by the Minister " Judiciary in accordance with the provisions of the applicable laws.

The investigation of criminal conduct in the field of taxation is exercised according to the provisions set out in the Law No. 8 of the Year of 1981 on the Law of Criminal Events and regulations the implementation.

Verse (2)

Pretty clear

Verse (3)

Quite clear

Figure 37

Article 44A

In case the investigation of a criminal offence is terminated unless the term is expired, then the fixed tax decree can be published.

Article 44B

Verse (1)

Clear enough

Verse (2)

Pretty clear

Figures 38 ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-44-

Figures 38

Article 47

The provisions of this section are deleted, as it is substantively a matter of the Act on Income Tax and has been set up in legislation That.

Article II

Quite clear

Article III

Quite clear

Article IV

Quite clear

ADDITIONAL SHEET REPUBLIC OF THE REPUBLIC lNDONESIA NUMBER 3566