Talking About The Tax

Taxpayer Rights
Taxpayer rights set forth in the tax laws are as follows .

    The right to receive coaching and guidance from the tax authorities
This right is a logical consequence of emergency self-assessment system that requires taxpayers to calculate , account for , and pay taxes themselves . To be able to implement the system of course it is a priority of all existing rights of taxpayers .
2 . Right to correct (SPT )
Taxpayer may SPT revision if there is an error or mistake , provided not exceed a period of two (2 ) years after the expiration of the tax , part of the tax year , or tax year and the tax authorities have not done the inspection.
3 . Right to extend the deadline for submission of tax returns
Taxpayers may request to delay submission of tax returns with the DGT convey the reasons in writing before the due date .
4 . The right to defer payment of tax or installment
Taxpayers can apply for a deferment or installment payment of taxes to the Tax Director in writing with the reasons therefor. This delay does not eliminate interest penalties .
5 . The right to recover the excess payment of tax
Taxpayers who have a tax overpayment may apply for refund or restitution . After a thorough examination will be issued Letter of Tax Overpayment ( SKPLB ) .
6 . Rights of objection and appeal
Taxpayers who are not satisfied with the assessment that has been issued may appeal to the Tax Office ( KPP ) where WP are listed . If the taxpayer is not satisfied with the decision of the taxpayer objection may appeal to the Tax Court .


Taxpayer obligations
Taxpayer obligations set forth in the tax laws are as follows .
1 . Obligation to enroll
Article 2 of the Law CTP assert that any taxpayer required to register with the Directorate General of Taxation whose jurisdiction covers the place of residence or domicile of the taxpayer and given to him Taxpayer Identification Number ( TIN ) . Specifically for entrepreneurs to be taxed by VAT law , is obliged to report his attempt to be confirmed as a Taxable Person ( PKP ) .
2 . Obligation to fill and submit the Notice
Article 3 paragraph ( 1 ) of the Constitution CTP confirms that every taxpayer must fill (SPT ) in Indonesian , and convey to the tax office where the taxpayer is registered .
3 . Obligation to pay or deposit taxes
Obligation to pay or deposit the taxes done in the state by means of the post office or bank state / local enterprises or places other payment determined by the Minister of Finance .
4 . Obligation to make books or records
For the individual taxpayer conducting business or professional services and corporate taxpayer in Indonesia are required to make book-keeping ( Article 28 paragraph ( 1 ) ) . While the recording is done by an individual taxpayer conducting business or professional services are permitted to calculate the net income using the Deemed Net and individual taxpayers who do not do business or professional services .
5 . Obligation to obey the tax audit
Against Taxpayers are examined , must comply with the provisions in the context of tax audits , for example, shows the taxpayer and / or lend books or records and other documents relating to income earned ; provide opportunities or entering the room where it is deemed necessary and provide assistance in order to smooth the examination , as well as provide the information needed by tax inspectors .
6 . The obligation to make cuts or tax collection
Taxpayers who act as employers or event organizer shall collect tax on payments made and deposited into the state treasury . This is in accordance with the principle of withholding system .
7 . Obligation to make tax invoice
Every taxable entrepreneur must make a tax invoice for each delivery of taxable goods or taxable services . Taxable invoice made ​​is evidence that tax collection is done by PKP .

REF :
Erly Suandy, Hukum Pajak, Edisi 5 , Salemba Empat, 2011, hlm. 119

comment :
I think, knowing the rights and obligations of taxpayers is very important. because taxpayers understand their rights would provide legal guarantees for taxpayers above what would be gained.
and for liability, it is important to keep the taxpayer from his duties as a good citizen.