{"id":3303,"date":"2019-08-01T04:56:00","date_gmt":"2019-08-01T04:56:00","guid":{"rendered":"https:\/\/reandabernardi.com\/?p=3303"},"modified":"2024-09-18T11:23:36","modified_gmt":"2024-09-18T11:23:36","slug":"elementor-3303","status":"publish","type":"post","link":"https:\/\/reandabernardi.com\/id\/2019\/08\/01\/elementor-3303\/","title":{"rendered":"The Elimination of Tax Administrative Sanctions"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3303\" class=\"elementor elementor-3303\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-22abcfaf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"22abcfaf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-38532f58\" data-id=\"38532f58\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9f7fcf1 de_scroll_animation_no elementor-widget elementor-widget-elementskit-heading\" data-id=\"9f7fcf1\" data-element_type=\"widget\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h2 class=\"ekit-heading--title elementskit-section-title\">\n\t\t\t\t\tThe Elimination of Tax Administrative Sanctions\n\t\t\t\t\t<\/h2><div class=\"ekit_heading_separetor_wraper ekit_heading_elementskit-border-divider elementskit-style-long\"><div class=\"elementskit-border-divider elementskit-style-long\"><\/div><\/div><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40d599bf de_scroll_animation_no elementor-widget elementor-widget-post-date\" data-id=\"40d599bf\" data-element_type=\"widget\" data-widget_type=\"post-date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"press-elements-date\">Agustus 1, 2019<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3da97359 de_scroll_animation_no elementor-widget elementor-widget-image\" data-id=\"3da97359\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/11\/ARTIKEL-9.jpg\" class=\"attachment-full size-full\" alt=\"\" srcset=\"https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/11\/ARTIKEL-9.jpg 1000w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/11\/ARTIKEL-9-300x200.jpg 300w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/11\/ARTIKEL-9-768x512.jpg 768w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/11\/ARTIKEL-9-18x12.jpg 18w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61c47143 de_scroll_animation_no elementor-widget elementor-widget-text-editor\" data-id=\"61c47143\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><!-- wp:paragraph --><\/p><p><!-- wp:image {\"id\":292,\"width\":750,\"height\":500,\"sizeSlug\":\"full\",\"linkDestination\":\"none\"} --><!-- \/wp:image --><!-- wp:paragraph --><\/p><p>2015 begins with good news for the taxpayers when the Government of Republic Indonesia issued the Minister of Finance Regulation No. 29\/PMK.03\/2015 on the Elimination of Tax Administrative Sanctions in the form of interest-based on the Article 19 Paragraph (1) of Law No.6 of 1983 on General Provisions and Tax Procedures (KUP).<\/p><p>The Minister of Finance is providing the said Elimination of Tax Administrative Sanctions in encouraging taxpayers to pay their tax debts immediately. Prior to this, tax debt due and remains unpaid after the deadline will attract a 2% penalty on the amount of tax payable.<\/p><p>In order to enjoy the Elimination of Tax Administrative Sanctions, the taxpayer is required to:<\/p><ol><li>Pay off tax debts incurred prior to January 1, 2015; and repayment is done prior to January 1, 2016.<\/li><li>Submit a written request written in Indonesian to the Director-General of Taxes.<\/li><li>1 (one) application only for 1 (one) Tax Collection Letter; except when the Tax Assessment Letter, the Letter of Correction Decision, the Objection Decision, the Appeal Verdict or Reconsideration Decision was issued more than 1 (one) Tax Collection Letter (\u201cSTP\u201d), then 1 (one) application letter may be submitted to more than 1 (one) STPs.<\/li><li>Tax Payment Slip of tax payable should be enclosed with the Application Letter.<\/li><li>The Application Letter is submitted to the Tax Office where the taxpayer is registered.<\/li><li>The Application Letter must be signed by the taxpayer; in cases which Application Letter is not signed by the taxpayer, the Application Form must enclose a Special Power of Attorney referred to in Article 32 paragraph (3) of the KUP Law.<\/li><li>The Application Letter may be filed not more than two (2) times. The second Application Letter should be submitted no later than 3 months from the date of the decision of the Director-General of Taxes on the first letter of application.<\/li><\/ol><p>\u00a0<\/p><p><strong>Sunset Policy<\/strong><\/p><p>According to the Director-General of Taxation, the tax revenue collection at the end of March 2015 is Rp 170 trillion, i.e. only 10 percent of tax revenue target of Rp 1,489.3 trillion set out in the 2015 revised budget.<\/p><p>In view of the above, the Government of Republic Indonesia has re-introduced the Sunset Policy which provides the Elimination of Tax Administrative Sanctions in the form of interest under Article 37A of Law No.28 of 2007 on KUP for taxes not reported.<\/p><p>This Elimination of Tax Administrative Sanctions allows greater opportunities for the public to begin fulfilling tax obligations voluntarily and in accordance with the tax laws. Both personal taxpayers and corporate taxpayers who may not be reporting their taxes for years can start complying with the tax law or amending their annual income tax return beginning from 1 April 2015.<\/p><p><strong>Conclusion<\/strong><\/p><p>The Government of Republic Indonesia expects its tax collection to increase in line with the above Elimination of Tax Administrative Sanctions.<\/p><p><!-- \/wp:list --><\/p><ul><!-- \/wp:list-item --><\/ul><p><!-- \/wp:list --><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-66c96152\" data-id=\"66c96152\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-347d693d de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"347d693d\" data-element_type=\"widget\" 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2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/id\/2025\/11\/03\/elementor-6354\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Safeguarding Your Investments in Indonesia through Proper Financial and Tax Reporting<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t03 Nov 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/id\/2025\/11\/03\/elementor-6346\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Building Business Collaboration &amp; Sustainability at Reanda Regional Meeting 2025<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t03 Nov 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/id\/2025\/06\/24\/indonesia-to-launch-the-worlds-9th-largest-floating-lng-facility-in-west-papua\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Indonesia to Launch the World\u2019s 9th Largest Float`ing LNG Facility in West Papua<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t24 Jun 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>The Elimination of Tax Administrative Sanctions November 24, 2022 Latest News Reanda x BCA Collaborate to Bring Chinese Investments to Indonesia 18 Sep 2024 Reanda International was invited to participate in the &quot;List of Tips for Chinese Enterprises to Invest and Operate in Indonesia&quot; 04 Apr 2024 The Media has Covered Reanda&#039;s Success As A [&hellip;]<\/p>","protected":false},"author":1,"featured_media":3304,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3303","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-media-center"],"acf":[],"_links":{"self":[{"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/posts\/3303","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/comments?post=3303"}],"version-history":[{"count":0,"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/posts\/3303\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/media\/3304"}],"wp:attachment":[{"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/media?parent=3303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/categories?post=3303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reandabernardi.com\/id\/wp-json\/wp\/v2\/tags?post=3303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}