Tax Flash June 2023

1. KIB
E-newsletter JUNE 2023
TAX
FLASH

2. The Constitutional Court
has shifted the authority to
develop and organize the
Tax Court from the Minis-
try of Finance to the
Supreme Court. The Con-
stitutional Court gave a
maximum time until
December 31, 2026.
The Constitutional Court is
based on the 1945 Law and
the amendment of Law
48/2009, including the
provision of special courts
and their relationship with
the judiciary under the
Supreme Court.
There are only 4 recognized
judicial jurisdictions in
Indonesia, namely the
General Courts, Religious
Courts, State Administra-
tive Courts, and Military
Courts. As such, special
courts can only be estab-
lished within and attached
to one of these judicial
jurisdictions.
Mahkamah Konstitusi (MK)
menggeser kewenanganpem-
binaan dan organisasi Penga-
dilan Pajak dari Kementerian
Keuangan (Kemenkeu) ke
Mahkamah Agung (MA).
Mahkamah Konstitusi mem-
berikan waktu maksimal
hingga 31 Desember 2026.
Mahkamah Konstitusi
berdasarkan UU 1945 danpe-
rubahan UU 48 /2009,
diantaranya tentang ketentu-
anpengadilan khusus dan
hubungannya dengan
lingkungan peradilan di
bawah Mahkamah Agung.
Hanya terdapat 4 lingkungan
peradilan yang diakui di
Indonesia, yaitu Peradilan
Umum, Peradilan Agama,
Peradilan Tata Usaha Negara
dan Peradilan Militer. Dengan
demikian, pengadilan khusus
hanya dapat dibentuk dalam
dan melekat pada salah satu
lingkungan peradilan tersebut.
Pengadilan Pajak di Bawah Mahkamah Agung
Tax Court Under the Supreme Court
1
THIS ISSUE /
ISU INI:
Tax Court Under the
Supreme Court
Pengadilan Pajak di
Bawah Mahkamah
Agung
PAGE 1
Indonesian
Manufacturing
Industry
Industri Manufaktur
Indonesia
PAGE 3
Costs vs Benefits of
Electric Vehicle
Biaya vs Manfaat
Kendaraan Listrik
PAGE 5
World Bank Advises
Removal of
Indonesia's VAT
Incentive
Bank Dunia
Menyarankan
Penghapusan
Insentif PPN di
Indonesia
PAGE 12
Indonesian Financial
Services Authority
(OJK): The need for
AI
Otoritas Jasa
Keuangan (OJK):
Dibutuhkannya AI
PAGE 14

3. The current tax court under the
State Administrative Court
should not be interpreted as a
change in the current and future
administration of legal counsel
given that tax court advocates are
included in the category of other
advocates with special powers,
namely taxpayer advocates.
The development of the organiza-
tion and administration of the
Tax Court is regulated in Article 5
paragraph (2) of theTax Court
Law so that the Minister of
Finance also has the authority to
regulate the area of the advocate
profession, it can be difficult for
advocates.
Peradilan pajak saat ini di
bawah Pengadilan Tata Usaha
Negara (PTUN) seharusnya
tidak dimaknai perubahan
administrasi kuasa hukum saat
ini dan yang akan datang
mengingat advokat pengadilan
pajak termasuk dalam katagori
advokat lainnya dengan kuasa
khusus, yaitu kuasa Wajib
Pajak.
Pembinaan organisasi serta
administrasi Pengadilan pajak
diatur dalam Pasal 5 ayat (2)
UU Pengadilan Pajak sehingga
Menteri Keuangan memiliki
juga kewenangan untuk men-
gatur wilayah profesi advokat,
ini dapat mempersulit advokat.
2
Tax Court Under
the Supreme Court
( 2 / 2 )
Pengadilan Pajak di
Bawah Mahkamah Agung

4. 3
Industri Manufaktur Indonesia
Indonesian Manufacturing Industry
Manufacturing industry contrib-
uted to 18 percent or IDR 3,491
trillion of Indonesia's Gross
Domestic Product (GDP) in
2022. Postpandemic, Indonesia
has seen strong investment in the
manufacturing industry, particu-
larly in basic metals, chemicals
and pharmaceuticals, and trans-
portation. In 2022, these invest-
ments reached IDR 8 trillion,
which is 70 percent of Indonesia's
total Foreign Direct Investment
(FDI).
Within the manufacturing
industry, the largest contribution
to GDP is made by the food and
beverages, chemical and pharma-
ceuticals, and transportation
industry.
Industri manufaktur memberi-
kan kontribusisebesar 18 persen
atau Rp. 3.491 triliun terhadap
Produk Domestik Bruto (PDB)
Indonesia pada 2022. Pasca
pandemi, Indonesia terlihat
kuat dari segi investasi di
industri manufaktur terutama
di bidang logam dasar, kimia
dan farmasi, dan transportasi.
Pada tahun 2022, investasi ini
mencapai Rp 8 triliun yang
merupakan 70 persen dari
seluruh Penanaman Modal
Asing (PMA) Indonesia.
Dalam industri manufaktur,
kontribusi terbesar terhadap
PDB diberikan oleh industri
makanan dan minuman, kimia
dan farmasi, dan transportasi.

5. The Government of Indonesia is
making consistent progress
towards its advanced manufactur-
ing ambitions with clean energy
transition and green economy key
themes. By implementing
regulatory change, including
banning the export of raw
minerals, the Government is
seeking to encourage down
streaming, to increase investment
in mineral processing capability as
well as battery manufacture.
The policy and regulatory in
Indonesia are increasingly condu-
cive to manufacturing, particular-
ly advanced manufacturing, and
the green economy. This will
present major opportunities for
trade and investment, including
skilling the workforce to meet
planned growth.
Pemerintah Indonesia mem-
buat kemajuan yang konsisten
terhadap ambisi manufaktur
maju dengan tema utama
transisi energi bersih dan
ekonomi hijau. Dengan mener-
apkan perubahan peraturan,
termasuk melarang ekspor
mineral mentah, Pemerintah
berupaya mendorong hilirisasi,
untuk meningkatkan investasi
dalam kemampuan pengolahan
mineral serta pembuatan
baterai.
Kebijakan dan peraturan di
Indonesia semakin kondusif
bagi manufaktur, khususnya
manufaktur maju, dan
ekonomi hijau. Hal ini akan
memberikan peluang besar bagi
perdagangan dan investasi,
termasuk meningkatkan keter-
ampilan tenaga kerja untuk
memenuhi pertumbuhan yang
direncanakan.
Indonesian
Manufacturing Industry
( 2 / 2 )
Industri
Manufaktur Indonesia
4

6. 5
Costs vs Benefits of Electric Vehicle
While the government is pressing
the pedal to the metal to make
Indonesia one of the world’s
electric vehicle (EV) hubs, early
adopters in the archipelago are
having a bumpy ride amid patchy
charging facilities and doubts over
the technology’s sustainability in a
coal-dependent country
Indonesia is one of the largest
economies in Southeast Asia and
one of the major carbon emitters.
The 2021 ClimateTransparency
Report recorded that fuel com-
bustion is the largest driver of the
country’s overall CO2 emissions,
which comes from electricity
(35%), industries (27%) and
transportation (27%).
Saat pemerintah terus berupaya
menjadikan Indonesia sebagai
salah satu pusat kendaraan
listrik (EV) di dunia, para
pengadopsi awal di nusantara
mengalami kesulitan di
tengahtengah fasilitas pengisian
daya yang masih belum merata
dan keraguan akan keberlanju-
tan teknologi ini di negara yang
masih bergantung pada batu
bara
Indonesia merupakan salah satu
negara dengan perekonomian
terbesar di Asia Tenggara dan
salah satu penghasil emisi
karbon terbesar. Laporan
Transparansi Iklim 2021
mencatat bahwa pembakaran
bahan bakar merupakan
pendorong terbesar dari
keseluruhan emisi CO2 di
Indonesia, yang berasal dari
listrik (35%), industri (27%),
dan transportasi (27%)
Biaya vs Manfaat Kendaraan Listrik

7. Costs vs Benefits
of Electric Vehicle
( 2 / 7 )
Biaya vs Manfaat
Kendaraan Listrik
6
Therefore, The World Economic
Forum has said that focused
progress on the electrification of
mobility is a logical next step for
Indonesia’s energy transition.
Following in the footsteps of
countries such as China,
Vietnam, Thailand and India,
Indonesia is recommended to
push greater EV adoption.
The benefits of utilizing Electric
Vehicle are:
1. More cost-saving compared to
combustion engine vehicles.
Arwani Hidayat, Chairman of
the Indonesia Electric Car
Community stated that he could
spend around Rp 2 – 2.4 million
Rupiah monthly to refuel the
internal combustion engine car.
While on the other hand, now he
only needs to spend around Rp
250 – 300 thousand Rupiah to
charge his electrified engine car.
Oleh karena itu, World
Economic Forum mengatakan
bahwa kemajuan yang terfokus
pada elektrifikasi mobilitas
merupakan langkah logis
selanjutnya untuk transisi
energi Indonesia. Mengikuti
jejak negara-negara seperti
Cina, Vietnam, Thailand, dan
India, Indonesia direkomen-
dasikan untuk mendorong
adopsi kendaraan listrik yang
lebih besar.
Manfaat dari menggunakan
kendraan listrik
antara lain:
1. Lebih hemat biaya diband-
ingkan dengan kendaraan
bermesin bensin.
Arwani Hidayat, Ketua Umum
Komunitas Mobil Listrik
Indonesia menyatakan bahwa ia
bisa menghabiskan sekitar Rp 2
- 2,4 juta Rupiah per bulan
untuk mengisi bahan bakar
mobil bermesin pembakaran
internal. Sementara di sisi lain,
kini ia hanya perlu mengeluar-
kan biaya sekitar Rp 250 - 300
ribu untuk mengisi daya mobil
bermesin listriknya.

8. Costs vs Benefits
of Electric Vehicle
( 3 / 7 )
Biaya vs Manfaat
Kendaraan Listrik
7
2. Value-AddedTax incentive is
deployed by the government to
accelerate transition.
According to Finance Minister
Regulation (PMK) No. 38/2023
on the Value-AddedTax (PPN)
on electric four-wheelers and
electric buses, the incentive will
be given in the form of PPN
deductions starting April 1,
among others. There are yet to be
further details on the exact
number of incentives that will be
given for each EV purchase.
The costs of using Electric Vehicle
are:
1. Calculation before every
journey is critical.
With limited number of charging
stations available up until now in
Indonesia, range is one of the
issues that can be potentially
problematic for EV owners.
2. Insentif Pajak Pertambahan
Nilai (PPN) dikerahkan oleh
pemerintah untuk memperce-
pat transisi.
Menurut Peraturan Menteri
Keuangan (PMK) No. 38/2023
tentang Pajak Pertambahan
Nilai (PPN) kendaraan bermo-
tor roda empat listrik dan bus
listrik, insentif tersebut akan
diberikan dalam bentuk pengu-
rangan PPN mulai 1 April.
Belum ada rincian lebih lanjut
tentang jumlah pasti insentif
yang akan diberikan untuk
setiap pembelian mobil listrik.
Biaya penggunaan Kendaraan
Listrik adalah:
1. Perhitungan sebelum
melakukan perjalanan sangatlah
penting.
Dengan terbatasnya jumlah
stasiun pengisian daya yang
tersedia hingga saat ini di
Indonesia, jarak tempuh
merupakan salah satu masalah
yang berpotensi menjadi
masalah bagi pemilik kendaraan
listrik.

9. Costs vs Benefits
of Electric Vehicle
( 4 / 7 )
Biaya vs Manfaat
Kendaraan Listrik
8
2. Higher average selling price
than internal combustion engine
cars
The average selling price of EVs is
still higher than internal combus-
tion engine vehicles. The price of
an electric motorbike is approxi-
mately Rp 2.9 million more
expensive, or 11 percent higher,
than an internal combustion
engine motorbike. Meanwhile,
electric cars have an average price
of Rp 617.5 million. This is Rp
198 million, or 47 percent, more
expensive than the price of an
internal combustion engine car,
which averages Rp 419.9 million.
2. Harga jual rata-rata lebih
tinggi daripada mobil mesin
pembakaran internal
Harga jual rata-rata mobil
listrik masih lebih tinggi
dibandingkan mobil bermesin
pembakaran internal. Harga
sepeda motor listrik sekitar Rp
2,9 juta lebih mahal, atau 11
persen lebih tinggi, daripada
sepeda motor bermesin pemba-
karan internal. Sementara itu,
mobil listrik memiliki harga
rata-rata Rp 617,5 juta. Harga
ini lebih mahal Rp 198 juta,
atau 47 persen, dari harga
mobil bermesin pembakaran
internal yang rata-rata Rp
419,9 juta.

10. Costs vs Benefits
of Electric Vehicle
( 5 / 7 )
Biaya vs Manfaat
Kendaraan Listrik
9
3. Renewable infrastructure
progress in growing very slowly in
Indonesia.
The large disparity of charging
stations’ availability means driving
EV is only convenient in Java.
Private and public players need to
invest Rp 54.6 trillion to install
31,000 commercial charging
stations over the course of 10
years, according to PLN's station
development road map.
Over a third of the stations will be
in Jakarta, with the rest in cities as
far east as Makassar, South
Sulawesi. Apart from being
located at gas stations, such
charging stations will be built at
shopping malls, markets, and
apartment complexes, among
other sites with sizable parking
lots.
3. Kemajuan infrastruktur
energi terbarukan berkembang
sangat lambat di Indonesia.
Kesenjangan yang besar antara
ketersediaan stasiun pengisian
daya berarti bahwa mengenda-
rai kendaraan listrik hanya
nyaman di Pulau Jawa. Pemain
swasta dan pemerintah perlu
menginvestasikan Rp 54,6
triliun untuk membangun
31.000 stasiun pengisian daya
komersial selama 10 tahun,
menurut peta jalan pengem-
bangan stasiun PLN.
Lebih dari sepertiga dari stasiun
pengisian daya tersebut akan
berada di Jakarta, dan sisanya
akan berada di kota-kota di
bagian timur Indonesia seperti
Makassar, Sulawesi Selatan.
Selain di SPBU, stasiun pengi-
sian daya ini juga akan diban-
gun di pusat perbelanjaan,
pasar, dan kompleks aparte-
men, serta lokasi-lokasi lain
yang memiliki lahan parkir
yang cukup luas.

11. Costs vs Benefits
of Electric Vehicle
( 6 / 7 )
Biaya vs Manfaat
Kendaraan Listrik
10
4. EV are not truly green
EV batteries are built from critical
minerals such as manganese,
cobalt, and nickel, which
extractions have caused environ-
mental and labor hazards in
Indonesia.
The EV batteries disposal once
they degrade and become unus-
able is another issue. These
batteries contain hazardous
chemicals such as sulfuric acid, as
well as heavy metals such as lead
and cadmium. Therefore, they
can pollute the soil and water if
disposed of improperly
4. Mobil listrik tidak sepenuhn-
ya ramah
lingkungan Baterai mobil listrik
dibuat dari mineral penting
seperti mangan, kobalt, dan
nikel, yang ekstraksinya menye-
babkan bahaya lingkungan dan
tenaga kerja di Indonesia.
Pembuangan baterai EV setelah
rusak dan tidak dapat digu-
nakan adalah masalah lain.
Baterai-baterai ini mengandung
bahan kimia berbahaya seperti
asam sulfat, serta logam berat
seperti timbal dan kadmium.
Oleh karena itu, baterai ini
dapat mencemari tanah dan air
jika dibuang dengan cara yang
tidak benar.

12. Costs vs Benefits
of Electric Vehicle
( 7 / 7 )
Biaya vs Manfaat
Kendaraan Listrik
11
Renewable energy share in
Indonesia’s primary energy mix
has reached only 14.11% in
2022. Coal share, on the other
hand, increased to 67.21% in the
same year.
Meaning, unless a user is lucky
enough to get all their electricity
from residential solar panels, an
electric vehicle in Indonesia is
actually powered by coal.
Pangsa energi terbarukan dalam
bauran energi primer Indonesia
baru mencapai 14,11% pada
tahun 2022. Di sisi lain, pangsa
batu bara meningkat menjadi
67,21% pada tahun yang
sama.
Artinya, kecuali jika pengguna
cukup beruntung untuk
mendapatkan seluruh listriknya
dari panel surya di rumah,
kendaraan listrik di Indonesia
sebenarnya ditenagai oleh
batu bara.

13. 12
World Bank Advises Removal
of Indonesia's VAT Incentive
The Ministry of Finance ensures
that the implementation of
policies related to ValueAdded
Tax (VAT) has taken into account
recommendations from the
World Bank. Including the latest
recommendation to remove VAT
exemptions for certain goods and
services.
The World Bank has recom-
mended the Indonesian govern-
ment to remove the ValueAdded
Tax (VAT) exemption to generate
additional income for the govern-
ment.
The World Bank reckons that a
quick way to increase VAT
revenue for the government is to
eliminate exemptions and
optional rates on taxes for various
goods and services.
Kementerian Keuangan
memastikan penerapan kebija-
kan terkait Pajak Pertambahan
Nilai (PPN) telah memperhati-
kan rekomendasi dari Bank
Dunia. Termasuk rekomendasi
terakhir penghapusan pembe-
basan PPN untuk barang dan
jasa tertentu.
Bank Dunia atau World Bank
merekomendasikan terhadap
pemerintah Indonesia untuk
menghapus pembebasan Pajak
Pertambahan Nilai (PPN)
untuk dapat menghasilkan
tambahan penerimaan pemer-
intah.
Mereka berpendapat, cara cepat
untuk meningkatkan peneri-
maan PPN bagi pemerintah
adalah dengan menghilangkan
pengecualian dan tarif pilihan
atas pajak untuk berbagai
barang dan jasa.
Bank Dunia Menyarankan Penghapusan
Insentif PPN di Indonesia

14. World Bank Advises Removal
of Indonesia's VAT Incentive
( 2 / 2 )
Bank Dunia Menyarankan Penghapusan
Insentif PPN di Indonesia
13
The World Bank has noted that
one-third of potential VAT
revenue, or 0.7% of gross domes-
tic product (GDP) in Indonesia,
is lost through the current VAT
exemption structure. This, they
consider, is adequate to fund the
entire expanded social assistance
budget in 2019.
Nevertheless, the government
agrees that some goods and
services related to the education
to health sectors, as well as
necessities, are exempted from the
imposition of VAT, because, in
practice, other countries also
conduct the same policy
Bank Dunia mencatat, seperti-
ga dari potensi penerimaan
PPN, atau sebesar 0,7% dari
produk domestik bruto (PDB)
di Indonesia hilang melalui
struktur pembebasan PPN saat
ini. Padahal, hal ini mereka
anggap cukup untuk mendanai
seluruh anggaran bantuan sosial
yang diperluas pada 2019.
Namun, pemerintah sepakat
ada beberapa barang dan jasa
yang terkait dengan sektor
pendidikan hingga kesehatan,
maupun sembako, dikecualikan
dari pengenaan PPN, sebab,
dalam praktiknya negara-negara
lain juga melakukan hal serupa.

15. 14
Indonesian Financial Services Authority
(OJK): The need for AI
Head of Indonesia Financial
Services Authority Market
Conduct Department, Bernard
Widjaja, said that the use of
technology such as AI and
machine learning is needed in
supervising the behaviour of
financial services business actors
considering that data and infor-
mation on behaviour are less
efficient and optimal if analysed
manually.
In line with the Rural Banks /
Private Rural Banks Digital
Transformation Acceleration
programme pursued by Financial
Services Authority, optimising the
use of credit information and
technology is indispensable for
Rural Banks or Private Rural
Banks.
Rural Banks or Private Rural
Banks are required to be more
efficient in carrying out business
processes, where digitalisation is
one of the Financial Services
Authority’s focuses in developing
the Rural Banks or Private Rural
Banks industry which continues
to face
Kepala Departemen Market
Conduct OJK, Bernard Widja-
ja, menyampaikan penggunaan
teknologi seperti AI dan
machine learning dibutuhkan
dalam melakukan pengawasan
perilaku pelaku usaha jasa
keuangan mengingat data dan
informasi mengenai perilaku
kurang efisien dan optimal
apabila dianalisis secara manual.
Sejalan dengan program Aksel-
erasi Transformasi Digital
BPR/BPRS yang diupayakan
OJK, optimalisasi pemanfaatan
informasi perkreditan dan
teknologi sudah sangat diperlu-
kan bagi BPR/BPRS (Bank
Perkreditan Rakyat / Bank
Perkreditan Rakyat Swasta)
BPR/BPRS dituntut agar
semakin efisien dalam men-
jalankan proses bisnis, di mana
digitalisasi menjadi salah satu
fokus OJK dalam pengemban-
gan industri BPR/BPRS yang
terus dihadapkan pada pening-
katan persaingan usaha.
Otoritas Jasa Keuangan (OJK): Dibutuhkannya AI

16. Indonesian Financial Services Authority
(OJK): The need for AI
( 2 / 2 )
Otoritas Jasa Keuangan
(OJK): Dibutuhkannya AIyt
15
Optimising the use of credit
information and technology has
proven to have an impact on
improving efficiency, accuracy,
objectivity, consistency, and loan
disbursement services.
The implementation of Artificial
Intelligence (AI) and the use of
Credit Scoring for credit applica-
tion analysis from CBI (Credit
Bureau Indonesia) which is a
Credit Information Management
Institution (LPIP) is expected to
accelerate the digitalisation of
Rural Banks or Private Rural
Banks business activities as
specifically stated in one of the
goals of the Indonesian Banking
Development Roadmap, "Accel-
erating DigitalTransformation".
Optimalisasi pemanfaatan
informasi perkreditan dan
teknologi telah terbukti
berdampak pada peningkatan
efisiensi, akurasi, objektivitas,
konsistensi dan layanan penyal-
uran kredit
Penerapan Artificial Intelligence
(AI) dan pemanfaatan Credit
Scoring untuk analisis penga-
juan kredit dari CBI (Credit
Bureau Indonesia) yang mer-
upakan Lembaga Pengelola
Informasi Perkreditan (LPIP)
diharapkan dapat mengakseler-
asi digitalisasi kegiatan usaha
BPR/BPRS sebagaimana
tertuang secara khusus dalam
Roadmap Pengembangan
Perbankan Indonesia, “Akseler-
asi Transformasi Digital”.

17. POJOK PAJAK
TAX CORNER
16
PER-5/PJ/2023: Restitution of Individ-
ual Taxpayers Without Audit
FA C T S :
In accordance with PER-5/PJ/2023,
Individual Taxpayers can apply for
accelerated restitution up to IDR 100
million without audit
Q u e s t i o n s :
How is the process of refunding overpaid
tax for individual taxpayers?
What if after the assessment there is an
indication of Underpayment of Tax?
How is the sanction applied if there is a
certain amount of Underpaid Tax?
A n s w e r s :
Individual Taxpayer submits Annual
Income Tax Return with the maximum
amount of overpayment of IDR 100
million supported by a request for refund
of tax overpayment in accordance with
Article 17B or 17D of The General Tax
Provisions and Procedures Law. After
that, an assessment will be conducted by
the DGT and if there is an overpayment
of tax, it will be followed up with the
issuance of a Decree on Preliminary
Refund of Excess Tax and a request for
the taxpayer's domestic bank account to
obtain the refund of the overpaid tax
PER-5/PJ/2023: Restitusi WPOP Tanpa
Diperiksa
FA K TA :
Berdasarkan PER-5/PJ/2023, Wajib
Pajak Orang Pribadi dapat mengajukan
restitusi dipercepat sampai Rp 100 juta
Rupiah tanpa pemeriksaan.
P e r t a n y a a n :
Bagaimana proses restitusi Pajak Lebih
Bayar bagi Wajib Pajak Orang Pribadi?
Bagaimana jika setelah dilakukan peneli-
tian terdapat sejumlah Pajak Kurang
Bayar?
Bagaimana penerapan sanksi apabila
ditemukan sejumlah Pajak Kurang Bayar?
J a w a b a n :
Wajib Pajak Orang Pribadi menyam-
paikan Surat Pemberitahuan Tahunan
Pajak Penghasilan dengan jumlah lebih
bayar paling banyak 100 juta Rupiah
yang disertai permohonan pengembalian
kelebihan pembayaran pajak sesuai Pasal
17B atau 17D UU KUP. Setelah itu akan
dilakukan penelitian oleh DJP dan
apabila terdapat kelebihan pembayaran
pajak, maka akan ditindaklanjuti dengan
penerbitan Surat Keputusan Pengem-
balian Pendahuluan Kelebihan Pajak dan
permintaan rekening dalam negeri Wajib
Pajak guna memperoleh pengembalian
kelebihan pajak.

18. TAX CORNER
( 2 / 2 )
POJOK PAJAK
A n s w e r :
The Administrative sanction is not
imposed at 100% of the underpaid tax
findings because there is a reduction in
sanctions provided by the DGT.
The Administrative sanction given in the
form of interest based on the benchmark
interest rate plus an uplift factor of 15%
for a maximum of 24 months.
J a w a b a n :
Dikenakan sanksi administratif tidak
sebesar 100% dari temuan Pajak Kurang
Bayar karena ada pengurangan sanksi
yang diberikan pihak DJP.
Sanksi administratif berupa bunga yang
didasarkan pada suku bunga acuan
ditambah uplift factor 15% untuk paling
lama 24 bulan.
17

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Picture: Smart City Summit & Expo – Taipei, March 30th, 2023.