Tax Flash OCT 2022

1. TAX
FLASH
KIB
E-newsletter OCTOBER 2022

2. ABOUT US
PT. Konsultan Indonesia Bersama
(KIB Consulting) is a boutique
company serving Business, Finance,
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2008. KIB has been immensely
successful in creating a local business
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workforce that can help a company
achieve their mission-critical projects
and goals. Keeping pace with projects
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opportunity to grow with our clients
has become our mission statement.
KIB commits to bring the best suited
services for our clients and stakeholders.
All of our resources are multifaceted
and come with years of commended
performance. Project completion rate
of our consultants is 97%, 3% is
attributed to unforeseen situations
like changes of clients’ decision issues,
natural disaster, etc. We appreciate
the experience that our team bring
and together we thrive to grow and
prosper together.
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within this publication.

3. The self-assessment system re-
quires taxpayers to pay the taxes
owed by themselves. In practice,
errors related to the payment
process often occur. Such as
errors in the payment type code,
tax period and year, and other
errors when filling in the Tax
Deposit Letter (SSP).
Therefore, overbook is made to
correct errors that occur in the
process of tax payment. In Ar-
ticle 1 number 28 of PMK 242/
2014, overbook is a process of
transferring tax revenues to be
recorded on the proper tax
revenues.
Overbook application is usually
submitted using a overbook
application letter which can be
submitted directly to the Tax
Office (KPP) or by post and
other delivery services. To faci-
litate the overbook process, es-
pecially during the Covid-19
pandemic, the government has
issued a new application on DJP
Online, namely e-Pbk.
Sistem self-assessment mengha-
ruskan wajib pajak untuk mem-
bayarkan sendiri pajak yang ter-
utang. Dalam praktiknya, kesa-
lahan terkait proses pembayaran
seringkali terjadi. Seperti kesa-
lahan pada kode jenis setoran,
masa dan tahun pajak, dan lain-
nya ketika mengisi Surat Seto-
ran Pajak (SSP).
Oleh karena itu, pemindahbu-
kuan dilakukan untuk memper-
baiki kesalahan yang terjadi da-
lam proses pembayaran pajak.
Dalam Pasal 1 angka 28 PMK
242/2014, pemindahbukuan
adalah suatu proses memindah-
bukukan penerimaan pajak un-
uk dibukukan pada penerimaan
pajak yang sesuai.
Permohonan pemindahbukuan
biasa disampaikan mengguna-
kan surat permohonan pemin-
dahbukuan yang dapat disam-
paikan secara langsung ke Kan-
tor Pelayanan Pajak (KPP) atau
melalui pos dan jasa pengiriman
lainnya. Untuk memudahkan
proses pemindahbukuan, ter-
utama di masa pandemi Covid-
19, pemerintah telah mengelu-
arkan aplikasi baru pada DJP
Online yaitu e-Pbk.
PEMINDAHBUKUAN ONLINE MELALUI E-PBK
Online Overbook via e-Pbk
THIS ISSUE /
ISU INI:
Online Overbook via e-Pbk
Pemindahbukuan Online
melalui e-Pbk
PAGE 1
IMF Lowers 2023 Global
Economic Projections
IMF Menurunkan Proyeksi
Perekonomian Global di
2023
PAGE 4
Russia-Ukraine War:
Impact on Business
Indonesia sebagai Tujuan
Investasi di Tengah Ketidak-
pastian Ekonomi
PAGE 6
The Government Optimizes
the Digital Transformation
of MSMEs
Pemerintah Optimalkan
Transformasi Digital
UMKM
PAGE 9

4. Currently, the e-Pbk application
is still in the trial stage which is
limited to 10Tax Offices, namely
KPP Pratama Tigaraksa, KPP
Pratama Semarang Barat, KPP
Pratama Kebumen, KPP Prata-
ma Jakarta Pluit, KPP Pratama
Serpong, KPP Pratama Kosam-
bi, KPP Pratama Bandung Ci-
beunying, KPP Pratama Sura-
baya Rungkut, KPP Pratama
Gianyar, dan KPP Pratama Ta-
ngerang Barat.
Here are the steps for the sub-
mission of online overbook:
1. Login using the Tax ID Num-
ber (NPWP) or National ID
Number (NIK) on the
pajak.go.id website.
2. After logging in, select the
“Layanan” menu and select
“e-Pbk”.
3. Select “Permohonan” and
record the overbook request
correctly and completely.
4. After recording the overbook
request, make sure the data
content is correct and select
"Kirim Permintaan".
5. Taxpayers can see the deve-
lopment of the status of the
overbook application on
the "Monitoring" menu.
Saat ini, aplikasi e-Pbk masih
dalam tahap uji coba yang ter-
batas pada 10 KPP saja, yaitu
KPP Pratama Tigaraksa, KPP
Pratama Semarang Barat, KPP
Pratama Kebumen, KPP Prata-
ma Jakarta Pluit, KPP Pratama
Serpong, KPP Pratama Kosam-
bi, KPP Pratama Bandung Ci-
beunying, KPP Pratama Sura-
baya Rungkut, KPP Pratama
Gianyar, dan KPP Pratama Ta-
ngerang Barat.
Berikut ini tahap – tahap dalam
mengajukan pemindahbukuan
secara online:
1. Login menggunakan Nomor
Pokok Wajib Pajak (NPWP)
atau Nomor Induk Kependu-
dukan (NIK) pada laman
pajak.go.id.
2. Setelah masuk, pilih menu
“Layanan” dan pilih “e-Pbk”.
3. Pilih “Permohonan” dan laku-
kan perekaman permohonan
pemindahbukuan secara
tepat dan lengkap.
4. Setelah perekaman permoho-
nan pemindahbukuan, pas-
tikan isi data telah tepat dan
pilih “Kirim Permintaan”.
5. Wajib Pajak dapat melihat
perkembangan status permo-
honan pemindahbukuan pada
menu “Monitoring”.
Online Overbook via e-Pbk
( 2 / 3 )
Pemindahbukuan Online
Melalui e-Pbk
2

5. Online Overbook via e-Pbk
( 3 / 3 )
Pemindahbukuan Online
Melalui e-Pbk
3
3
4
5

6. IMF MENURUNKAN PROYEKSI PEREKONOMIAN GLOBAL DI 2023
IMF Lowers 2023 Global Economic Projections
The IMF (International Mone-
tary Fund) lowered its global
economic projection to 2.7 per-
cent in 2023 from this year's pro-
jection of 3.2 percent. Financial
Adviser and Head of the IMF's
Monetary and Capital Markets
Department, Tobias Adrian,
said inflation and geopolitical
risks were putting heavy pressure
on global finances. According to
him, this condition will create
vulnerabilities in the financial
sector, including an increase in
government debt to non-bank
financial institutions, such as
insurance, pension funds, and
mutual funds globally.
However, Finance Minister Sri
Mulyani said the national eco-
nomy was still growing solidly
above five percent amid pressures
from global conditions. Along
with IMF (International Mone-
tary Fund) Managing Director
Kristalina Georgieva, she dis-
cussed the topic of economic
pressures that a third of the world
may experience due to high debt.
IMF (International Monetary
Fund) menurunkan proyeksi
perekonomian global menjadi
2,7 persen di 2023 dari proyeksi
tahun ini yang sebesar 3,2 per-
sen. Penasihat Keuangan seka-
ligus Kepala Departemen Mo-
neter dan Pasar Modal IMF,
Tobias Adrian, mengatakan
inflasi dan risiko geopolitik
membuat tekanan yang berat
pada keuangan global. Menu-
rutnya, kondisi tersebut akan
membuat kerentanan sektor ke-
uangan, termasuk kenaikan
utang pemerintah hingga lem-
baga keuangan non-bank, se-
perti asuransi, dana pensiun,
dan reksa dana secara global.
Meski demikian, Menteri Ke-
uangan Sri Mulyani mengata-
kan perekonomian nasional ma-
sih tumbuh solid di atas lima
persen di tengah tekanan kon-
disi global. Bersama dengan Di-
rektur Pelaksana IMF Kristalina
Georgieva, ia membahas topik
mengenai tekanan ekonomi yang
mungkin akan dialami oleh se-
pertiga dunia akibat beban utang
yang tinggi.

7. 5
Kristalina gave appreciation to
Indonesia, which achieved high
growth with conditions of poli-
tical stability and strong econo-
mic fundamentals, amid tough
world conditions. According to
Sri Mulyani, the current global
economic challenges require
collective action of a group of
countries. Sri Mulyani under-
lined that two things are needed
in cooperation between coun-
tries, which is listening to the
needs of each country, as well
as the initiatives of developed
countries to provide financial
solutions to recover from the
global financial crisis.
She also stated that the needs
and priorities of each country
are certainly different, but she
believes that the situation can
encourage a group of united co-
untries to find inclusive solutions
for each country. Given the di-
verse membership of the G20,
Sri Mulyani believes that the
existing differences can provide
good solutions globally.
Kristalina memberikan apresi-
asi kepada Indonesia yang me-
raih pertumbuhan tinggi dengan
kondisi stabilitas politik dan fun-
damental ekonomi yang kuat,
di tengah kondisi dunia yang
berat. Menurut Sri Mulyani,
tantangan ekonomi global saat
ini dibutuhkan tindakan kolek-
tif sekelompok negara. Sri Mul-
yani menggarisbawahi bahwa di-
butuhkan dua hal dalam kerja
sama antar negara yaitu mende-
ngarkan kebutuhan setiap nega-
ra, serta inisiatif negara-negara
maju untuk menyediakan solu-
si-solusi finansial untuk pulih
dari krisis keuangan global.
Ia juga menyatakan bahwa ke-
butuhan dan prioritas dari seti-
ap negara pastinya berbeda, na-
mun ia percaya bahwa keadaan
tersebut mampu mendorong se-
kelompok negara yang bersatu
untuk menemukan solusi inklu-
sif bagi setiap negara. Mengi-
ngat keanggotaan G20 yang be-
ragam, Sri Mulyani yakin per-
bedaan yang ada mampu mem-
berikan solusi yang baik secara
global.
IMF Lowers 2023 Global Economic Projections
( 2 / 2 )
Imf Menurunkan
Proyeksi Perekonomian
Global Di 2023

8. INDONESIA SEBAGAI TUJUAN INVESTASI DI TENGAH
KETIDAKPASTIAN EKONOMI
Indonesia as an Investment Destination
Amid Economic Uncertainty
The fundamental condition of
the Indonesian economy has
proven to continue to persist
even though faced with problems
such as the Covid-19 pandemic
and the issue of inflation to re-
cession in the United States. Pre-
sident Joko Widodo (Jokowi)
said that during an unstable glo-
bal economy, global companies
still trust Indonesia as a place
to invest.
Kondisi fundamental perekono-
mian Indonesia terbukti terus
bertahan meski banyak dihadap-
kan oleh masalah seperti pada
pandemi Covid-19 dan juga
adanya isu inflasi hingga resesi
di Amerika Serikat. Presiden
Joko Widodo (Jokowi) menga-
takan bahwa di tengah ekonomi
global yang tidak stabil, peru-
sahaan-perusahaan global masih
mempercayai Indonesia sebagai
tempat investasi.
8

9. At the Groundbreaking event of
PT Wavin Manufacturing Indo-
nesia, Jokowi stated that at this
time, all countries are in a diffi-
cult position, where there are
many problems such as the food
crisis, energy crisis, and finan-
cial crisis. He said that currently
many countries are competing
to get investment with the aim
of being able to create jobs, in-
crease state income, and increase
foreign exchange reserves.
There are 10 global companies
currently in the construction
process in the Batang Integrated
Industrial Estate (KIT), namely
a factory for electric cars, medi-
cal devices, glass, and pipes.
These products will not only
meet domestic needs, but will
also be exported to Asia Pacific,
Australia, and Europe in the
future.
Pada acara Groundbreaking
PT Wavin Manufacturing Indo-
nesia, Jokowi menyatakan bah-
wa pada masa sekarang ini, se-
mua negara berada di dalam po-
sisi yang tidak mudah, dimana
banyak terjadi masalah seperti
krisis pangan, krisis energi, mau-
pun krisis keuangan. Beliau me-
ngatakan saat ini banyak negara
yang berlomba untuk menda-
patkan investasi dengan maksud
untuk dapat membuka lapangan
kerja, meningkatkan pendapatan
negara, dan meningkatkan ca-
dangan devisa.
Terdapat 10 perusahaan global
yang sedang dalam proses kon-
struksi di Kawasan Industri
Terpadu (KIT) Batang, yaitu
pabrik mobil listrik, alat keseha-
tan, kaca, maupun pipa. Produk-
produk tersebut ke depannya ti-
dak hanya akan memenuhi ke-
butuhan dalam negeri, melainkan
juga akan diekspor ke Asia Pa-
sifik, Australia, dan Eropa.
Indonesia as an Investment Destination
Amid Economic Uncertainty
( 2 / 3 )
Indonesia sebagai Tujuan Investasi
di Tengah Ketidakpastian
Ekonomi
7

10. In the Business 20 (B20) forum,
which became a gathering place
for various global business actors,
they discussed issues regarding
Micro, Small and Medium En-
terprises (MSMEs). Co-Chair
of Trade & Investment Task
Force B20, Dr. Juan José Da-
boub, stated that the B20 forum
can support the target of the In-
donesian G20 Presidency regard-
ing the real role of business players
in encouraging digital transforma-
tion, as well as to expand access
for MSMEs so that they can
compete and become part of the
global supply chain.
According to him, collaboration
between business actors and
MSMEs also requires full support
from the government, namely
in the form of inclusive policies
and programs by involving all
stakeholders to help business
development and improve
MSME competitiveness.
Dalam acara forum Business 20
(B20), yang menjadi tempat ber-
kumpulnya berbagai pelaku
usaha global, membahas isu
mengenai Usaha Mikro Kecil
dan Menengah (UMKM). Co-
Chair Trade & Investment Task
Force B20, Dr. Juan José Daboub,
berpendapat bahwa forum B20
dapat mendukung target Presi-
densi G20 Indonesia terkait
peran nyata pelaku bisnis untuk
mendorong transformasi digi-
tal, juga untuk memperluas ak-
ses UMKM agar dapat bersaing
dan menjadi bagian dari rantai
pasok global.
Menurutnya, kolaborasi antara
pelaku usaha dan UMKM juga
membutuhkan dukungan penuh
dari pemerintah, yaitu berupa
kebijakan dan program yang in-
klusif dengan melibatkan seluruh
pemangku kepentingan untuk
membantu perkembangan bisnis
dan meningkatkan daya saing
UMKM.
PEMERINTAH OPTIMALKAN TRANSFORMASI DIGITAL UMKM
Government Optimizes the Digital
Transformation of MSMEs

11. Previously, Jokowi formed the
Batang Integrated Industrial Es-
tate Development Acceleration
Team which includes the deve-
lopment and management of
environmentally friendly, mo-
dern, integrated, and sustain-
able areas. In accordance with
Article 1 Presidential Regulation
Number 106/2022, a Team for
the Acceleration of Develop-
ment of the Batang Integrated
Industrial Estate is formed, which
is referred to as the Coordination
Team. The team consists of the
minister of industry, the minis-
ter of finance, the minister of
state-owned enterprises, the mi-
nister of public works and public
housing, and the minister of
investment or the head of the
Investment Coordinating Board.
Jokowi also emphasized that in-
vestment could create huge job
opportunities, taxes can increase
state revenue, and the country's
foreign exchange reserves and
most importantly will trigger
economic growth in Indonesia.
Sebelumnya, Jokowi memben-
tuk Tim Percepatan Pengemba-
ngan Kawasan Industri Terpadu
Batang yang meliputi pemba-
ngunan dan pengelolaan kawa-
an yang ramah lingkungan, mo-
dern, terintegrasi dan berkelan-
jutan. Sesuai dalam Pasal 1 Per-
aturan Presiden Nomor 106
Tahun 2022, dibentuk Tim Per-
cepatan Pengembangan Kawa-
san Industri Terpadu Batang,
yang disebut sebagai Tim Koor-
dinasi. Tim tersebut beranggo-
takan menteri perindustrian,
menteri keuangan, menteri ba-
dan usaha milik negara, menteri
pekerjaan umum dan peruma-
han rakyat, dan menteri inves-
tasi atau kepala Badan Koordi-
nasi Penanaman Modal.
Jokowi juga menegaskan bahwa
investasi dapat menciptakan la-
pangan kerja yang sangat besar,
pajaknya dapat menambah pe-
nerimaan negara, dan juga ca-
dangan devisa negara dan yang
paling penting akan memicu per-
tumbuhan ekonomi di Indonesia.
Indonesia as an Investment Destination
Amid Economic Uncertainty
( 3 / 3 )
Indonesia sebagai Tujuan Investasi
di Tengah Ketidakpastian
Ekonomi
8

12. Government Optimizes
the Digital Transformation of MSMEs
( 2 / 2 )
Pemerintah Optimalkan
Transformasi Digital Umkm
Minister of Finance Sri Mulyani
Indrawati stated that there were
19.5 million Micro, Small and
Medium Enterprises (MSMEs)
that had applied digital systems
in their business management
aspects. The contribution of
MSMEs reached 60% of Indo-
nesia's total gross domestic pro-
duct, for this Sri Mulyani ass-
essed that MSMEs have become
the backbone of the Indonesian
economy.
The government has introduced
digital payment systems, account-
ing, and digital marketing to
MSMEs. Various surveys have
proven that MSMEs that go di-
gital experience an increase in
income. Sri Mulyani revealed
that financial inclusion plays an
important role in digitizing In-
donesian society. Currently, the
financial inclusion index in In-
donesia reaches 83.6% in 2021,
an increase from the 2020 index
of 81.4%. The government tar-
gets financial inclusion to reach
90% by 2024 and will continue
to strive to encourage the growth
of 'go digital' MSMEs to reach
the target of 30 million MSMEs
by 2024.
Menteri Keuangan Sri Mulyani
Indrawati menyatakan bahwa
terdapat 19,5 juta Usaha Mikro
Kecil dan Menengah (UMKM)
yang telah mengaplikasikan sis-
tem digital dalam aspek penge-
lolaan bisnisnya. Kontribusi
UMKM mencapai 60% dari
total produk domestik bruto
Indonesia, atas hal ini Sri Mul-
yani menilai UMKM telah men-
jadi tulang punggung ekonomi
negara Indonesia.
Pemerintah telah memperkenal-
kan sistem pembayaran digital,
akuntansi, maupun pemasaran
secara digital kepada UMKM.
Berbagai survey telah membuk-
tikan bahwa UMKM yang “go
digital” mengalami kenaikan
pendapatan. Sri Mulyani meng-
ungkapkan bahwa inklusi keu-
angan menjadi peran penting
dalam digitalisasi masyarakat
Indonesia. Saat ini, indeks in-
klusi keuangan di Indonesia
mencapai 83,6% di 2021, me-
ningkat dari indeks tahun 2020
yaitu 81,4%. Pemerintah menar-
getkan inklusi keuangan dapat
mencapai 90% pada tahun 2024
dan akan terus berupaya untuk
mendorong pertumbuhan UM-
KM yang “go digital” hingga
mencapai target yang ditetapkan
yakni 30 juta UMKM pada 2024.
10