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LIST OF COMMONLY USED INDONESIAN TAX TERMS

Abbrev. Bahasa Indonesia English

Badora Badan dan Orang Asing, KPP Foreign Corporate & Individual (Badora) Tax
Service Office
BKPM Badan Koordinasi Penanaman Modal Capital Investment Coordinating Board
BPKP Badan Pengawasan Keuangan dan The Development Finance Comptroller / State
Pembangunan Comptroller Agency
BAPEPAM Badan Pengawasan Pasar Modal Capital Market Supervisory Board
BPSP Badan Penyelesaian Sengketa Pajak Tax Dispute Settlement Agency
BAPPENAS Badan Perencanaan Pembangunan National Development Planning Board
Nasional
BPN Badan Pertanahan Nasional National Land Agency
BUPLN Badan Urusan Piutang dan Lelang the State Agency for Receivables and
Nasional Auctions
BUT badan usaha tetap permanent establishment (PE)
bank persepsi tax payment bank (bank persepsi)
BKP barang kena pajak taxable good(s)
BBN bea balik nama title transfer tax (esp. vehicles)
BM bea meterai stamp duty
BPHTB bea pengalihan hak tanah & bangunan land and building title transfer duty
berita acara hasil pemeriksaan acknowledgement of audit results
berita acara pemusnahan destruction report, destruction declaration
buku petunjukkan pengisian instruction booklet
DPP dasar pengenaan pajak tax (imposition) base, tax basis
DJBC Direktorat Jenderal Bea dan Cukai the Directorate General of Customs and
Excise
DJLK Direktorat Jenderal Lembaga The Directorate General of Financial
Keuangan Institutions
DJP Direktorat Jenderal Pajak the Directorate General of Taxation (DGT)
DPP Direktur Peraturan Pajak the Director of Tax Regulations
faktur pajak tax invoice(s)
faktur pajak pengganti revised tax invoice(s)
fiskal luar negeri exit tax or departure tax
IKPI Ikatan Konsultan Pajak Indonesia Indonesian Tax Consultants Association
JKP jasa kena pajak taxable service(s)
KPP kantor pelayanan pajak tax service office(s)
Karikpa Kantor Pemeriksaan dan Penyidikan Tax Audit and Investigation Office
Pajak
KPKN Kantor Perbendaraan dan Kas Negara the State Treasury
KPMB Kantor Perusahaan Masuk Bursa Office for Publicly Listed Companies
KUP kantor umum pajak public tax office
Kanwil kantor wilayah regional office
KB kawasan berikat bonded zone(s)
KAPET kawasan pengembangan ekonomi integrated economic development zone(s)
LIST OF COMMONLY USED INDONESIAN TAX TERMS

Abbrev. Bahasa Indonesia English


terpadu
Kikpan Kepala Bidang Pemeriksaan dan section head of the Tax Audit and
Penyidikan (Pajak) Investigation Office
Kasi kepala seksi section head(s)
Kasubdit kepala sub-direktorat sub-directorate head(s)
Kasubsi kepala sub-seksi sub-section head(s)
KEPMEN keputusan menteri ministerial decree(s)
KUP (UU) Ketentuan Umum dan Tata Cara The General Tax Provisions and Procedures
Perpajakan (UU) Law
Ketua Majelis (BPSP) Presiding Judge (Tax Dispute Settlement
Agency)
KLU kode lapangan usaha Business field code
KBH kontrak bagi hasil production-sharing contract (PSC)
KK kontrak karya contract of work (CoW)
KP kuasa pertambangan delegated mining rights
MPP Majelis Pertimbangan Pajak (sudah Tax Supreme Court (defunct)
dibubarkan)
NJKP nilai jual kena pajak (PBB) taxable sales value (L&B tax)
NJOP nilai jual obyek pajak (PBB) land & building tax imposition base, or tax
object sales value
NPPKP nomor penegasan pengusaha kena taxable VAT entity confirmation number
pajak
NPWP nomor pokok wajib pajak tax ID number / tax registration number
NPP nota perhitungan pajak tax calculation/computation memo
PBB pajak bumi & bangunan land & building tax (L&B tax)
pajak keluaran output VAT
pajak masukan input VAT
pajak pembangunan development tax (for district/regency level)
PPh pajak penghasilan income tax
PPnBM pajak penjualan atas barang mewah luxury sales tax (LST), or sales tax on luxury
goods
PPN pajak pertambahan nilai value added tax (VAT)
pajak pertambahan nilai tidak non-collected VAT
dipungut
PTLL pajak tidak langsung lain other indirect taxes
PE pedagang eceran retail merchant / retail trader
pekerjaan bebas self-employment / freelance work
pembangunan sendiri independent construction
PEB pemberitahuan ekspor barang export declaration(s)
PHP pemberitahuan hasil pemeriksaan notification of tax audit findings
PIB pemberitahuan impor barang import declaration(s)
PLK pemeriksaan lengkap kantor comprehensive office tax audit(s)
PLL pemeriksaan lengkap lapangan comprehensive field tax audit(s)
PSK pemeriksaan sederhana kantor simple office tax audit(s)
PSL pemeriksaan sederhana lapangan simple field tax audit(s)
LIST OF COMMONLY USED INDONESIAN TAX TERMS

Abbrev. Bahasa Indonesia English


pemeteraian kemudian postdated duty stamp(s)
PP pemungut pajak VAT collector
PMA penanaman modal asing foreign capital investment
PMDN penanaman modal dalam negeri domestic capital investment
PTKP penghasilan tidak kena pajak non-taxable income
PKP pengusaha kena pajak VAT enterprise(s) / taxable enterprise(s)
PKP PE pengusaha kena pajak pedagang retail-trade taxable enterprise(s)
eceran
PKP penugsaha kena pajak rekanan VAT-collector counterpart(s)
rekanan
permohonan meninjau kembali a request for reconsideration / judicial review
permohonan penundaan pajak tax deferment request(s)
pertimbangan risalah penyelesaian (tax) auditor’s objection memorandum
keberatan
restitusi pajak tax refund(s)
secara jabatan ex officio
Seksi Penerimaan dan Keberatan Receiving and Objection Section
surat banding pemohon an appeal(s)
surat bantahan pemohon response to an appeal summation
SE surat edaran circular (letter)
surat keberatan objection (letter)
SKB surat keputusan banding appeal decision (letter)
SKK surat keputusan keberatan objection decision (letter)
SKKPP surat keputusan kelebihan tax overpayment decision (letter)
pembayaran pajak
SKPIB surat keputusan pemberian imbalan interest repayment decree
bunga
SKPPKP surat keputusan pengembalian advance tax overpayment refund decree
pendahuluan kelebihan pajak
SKPPKP surat keputusan pengukuhan taxable enterprise confirmation (letter)
pengusaha kena pajak
SKB surat keterangan bebas exemption certificate(s)
SKF surat keterangan fiskal tax clearance certificate/letter
SKFLN surat keterangan fiskal luar negeri fiscal exit (departure) tax payment slip
SKT surat keterangan tarif tax relief certificate
SKP surat ketetapan pajak tax assessment (letter)
SKPKB surat ketetapan pajak kurang bayar tax underpayment assessment (letter)
SKPKBT surat ketetapan pajak kurang bayar additional tax underpayment assessment
tambahan (letter)
SKPLB surat ketetapan pajak lebih bayar tax overpayment assessment (letter)
SKPN surat ketetapan pajak nihil nil tax assessment (letter)
surat pajak pertambahan nilai tidak non-collected VAT certificate
dipungut
surat paksa distress warrant
surat panggilan summons (letter)
LIST OF COMMONLY USED INDONESIAN TAX TERMS

Abbrev. Bahasa Indonesia English


SPS surat panggilan sidang hearing summons (letter)
SPHP surat pemberitahuan hasil notification of tax audit findings
pemeriksaan
SPM surat pemberitahuan masa periodic tax return (usually monthly)
SPOP surat pemberitahuan obyek pajak tax object notification (letter) (L&B tax)
SPPT surat pemberitahuan pajak terhutang notification of tax due (L&B tax)
(PBB)
SPT surat pemberitahuan tahunan annual tax return
SPK surat peninjauan kembali request for reconsideration
surat peringatan reminder letter
SPMKP surat perintah membayar kelebihan tax overpayment refund order
pajak
SPMKP surat perintah membayar kelebihan instruction letter to pay
pajak
SPPP surat perintah pemeriksaan pajak tax audit order, or tax audit instruction letter
SPPSS surat perintah penagihan seketika dan immediate and total tax collection order(s)
sekaligus
SPPB surat perintah penyerahan barang delivery order(s)
surat pernyataan persetujuan declaration of acceptance
surat pernyataan persetujuan atas hasil declaration of acceptance of (the) tax audit
pemeriksaan pajak findings
SPPB surat persetujuan pengeluaran barang approval for the export of goods, goods
export approval
SSBC surat setoran bea cukai excise payment slip(s)
SSBPHTB surat setoran bea perolehan hak atas land and building duty payment slip
tanah dan bangunan
SSP surat setoran pajak tax payment slip(s)
SSPNBP surat setoran penerimaan negara non-tax state revenue payment slip
bukan pajak
SS surat sita confiscation letter(s)
STP surat tagihan pajak tax collection letter(s)
surat tegoran warning letter(s)
surat uraian banding Appellee’s brief
TBPFLN tanda bukti pajak fiskal luar negeri fiscal exit tax payment slip(s)
UU KUP Undang-undang Ketentuan Umum General Tax Provisions and Procedures Law /
dan Tata Cara Perpajakan Law on General Tax Provisions and
Procedures