Singkatan | Indonesian | English |
Aktiva Pajak Tangguhan | Deferred Tax Asset | |
Angsuran Pajak | Tax Installment | |
Badora | Badan dan Orang Asing | Foreign Corporate & Individual |
BKPM | Badan Koordinasi Penanaman Modal | Capital Investment Coordinating Board |
BPKP | Badan Pengawasan Keuangan dan Pembangunan | Development and Finance Supervisory Agency |
BAPEPAM | Badan Pengawasan Pasar Modal | Capital Market Supervisory Agency |
BPSP | Badan Penyelesaian Sengketa Pajak | Tax Dispute Settlement Agency (Now: Tax Court) |
BAPENAS | Badan Perencanaan Pembangunan Nasional | National Development Planning Board |
BUPLN | Badan Urusan Piutang dan Lelang Nasional | State Agency for Receivable and Auctions |
Bagian Tahun Pajak | Fraction of Tax Year | |
Bank Persepsi | Designated Bank | |
BKP | Barang Kena Pajak | Taxable Good |
BBN | Bea Balik Nama | Title Transfer Tax |
BM | Bea Meterai | Stamp Duty |
BPHTB | Bea Pengalihan Hak Atas Tanah & Bangunan | Duty on Land and Building Right Acquisition |
Beban Pajak Tangguhan | Deferred Tax Expense | |
BUT | Bentuk Usaha Tetap | Permanent Establishment (PE) |
BAP | Berita Acara Hasil Pemeriksaan Pajak | Minutes of Tax Audit Result |
BKP | Bersertifikat Konsultan Pajak | Certified Tax Consultant |
Biaya Jabatan | Occupational / Functional Expenses | |
Buku Petunjuk Pengisian | Booklet, Manual Book | |
Dasar Pengenaan Pajak | Tax (imposition) Base, Tax Basis | |
DJBC | Direktorat Jenderal Bea dan Cukai | Directorate General of Customs and Excise |
DJLK | Direktorat Jenderal Lembaga Keuangan. | Directorate General of Finance Institutions |
DJP | Direktorat Jenderal Pajak | Directorate General of Taxation (DGT) |
Direktur Peraturan Pajak | Director of Tax Regulations | |
FP | Faktur Pajak | Tax Invoice |
Faktur Pajak Pengganti | Revised Tax Invoice | |
Fiskal Luar Negeri | Exit Tax/Fiscal | |
Harga Pasar | Market Price | |
Harga Wajar | Fair Price | |
Harta Berwujud | Tangible Asset | |
Harta Tetap | Fixed Asset | |
Harta Tidak Berwujud | Intangible Asset | |
Hutang Pajak | Tax Liability, Tax Payable | |
IKPI | Ikatan Konsultan Pajak Indonesia | Indonesian Tax Consultants Association |
Iuran Jamsostek | Jamsostek Contribution | |
JHT | Jaminan Hari Tua (Jamsostek) | Retirement Security, Old Age Security |
JKK | Jaminan Kecelakaan Kerja (Jamsostek) | Work Accident Security |
JKM | Jaminan Kematian (Jamsostek) | Death Security |
Jamsostek | Jaminan Sosial Tenaga Kerja | Worker's Social Security Program |
JKP | Jasa Kena Pajak | Taxable Service |
KPP | Kantor Pelayanan Pajak | Tax Service Office, commonly as: Tax Office |
Karikpa | Kantor Pemeriksaan dan Penyelidikan Pajak | Tax Audit and Investigation Office |
KPKN | Kantor Perbendaharaan dan Kas Negara | State Treasury |
KPMB | Kantor Perusahaan Masuk Bursa | Office for Publicly Listed Companies |
Kanwil | Kantor Wilayah | Regional Office |
KB | Kawasan Berikat | Bonded Zone |
KAPET | Kawasan Pengembangan Ekonomi Terpadu | Integrated Economic Development Areas (KAPETs) |
Kasi | Kepala Seksi | Section Head, Head of Section |
Kasubdit | Kepala Sub-direktorat | Sub Directorate Head, Head of Sub Directorate |
Kasubsi | Kepala Sub-seksi | Sub Section Head |
KEPMEN | Keputusan Menteri | Ministerial Decision |
Ketentuan Umum dan Tatacara Perpajakan | General Provisions and Tax Procedures | |
Ketua Majelis (Pengadilan Pajak) | Tax Court Presiding Judge | |
Keuntungan / Kerugian Selisih Kurs | Foreign Exchange Gain / Loss | |
Kewajiban Pajak Tangguhan | Deferred Tax Liability | |
Kompensasi Kerugian Pajak | Tax Loss Compensation | |
Kompensasi Kerugian Pajak Tahun Sebelumnya | Carry Forward Tax Loss Compensation | |
KBH | Kontrak Bagi Hasil | Production Sharing Contract (PSC) |
KKr | Kontrak Karya | Contract of work (CoW) |
KP | Kredit Pajak | Tax Credit |
Kuasa Pertambangan | Delegated Mining Rights | |
Laba / Rugi Fiskal | Fiscal Profit / Loss | |
Laba / Rugi Komersil | Commercial Profit / Loss | |
Laba Usaha | Profit, Business Profit | |
MPP | Majelis Pertimbangan Pajak | Tax Supreme Court (defunct) |
NJKP | Nilai Jual Kena Pajak (PBB) | Taxable Sales Value (L&B tax) |
NJOP | Nilai Jual Obyek Pajak (PBB) | Land & building Tax Imposition Base, Tax Object Sales Value |
Nilai Perolehan | Acquisition Cost | |
NPPKP | Nomor Penegasan Pengusaha Kena Pajak | Taxable Entrepreneur Confirmation Number |
NPWP | Nomor Pokok Wajib Pajak | Taxpayer Identification Number |
Norma Penghitungan Penghasilan Neto | Net Income Calculation Norm | |
NPP | Nota Perhitungan Pajak | Tax Calculation Note, Tax Computation Memo |
PBB | Pajak Bumi & Bangunan | Land & building tax (L&B Tax) |
Pajak Dibayar Dimuka | Prepaid Tax, Tax Prepayment | |
Pajak Pembangunan (Pajak Daerah) | Development Tax (for district/regency level) | |
PPh | Pajak Penghasilan | Income tax |
PPnBM | Pajak Penjualan atas Barang Mewah | Sales Tax on Luxurious Goods |
PP | Pengadilan Pajak | Tax Court |
PPN | Pajak Pertambahan Nilai | Value Added Tax (VAT) |
Pajak Pertambahan Nilai Dibebaskan | VAT Exempted | |
Pajak Pertambahan Nilai Tidak Dikenakan | Non VAT Object | |
Pajak Pertambahan Nilai Tidak Dipungut | Non Collected VAT | |
Pajak Tangguhan | Deferred Tax | |
PTLL | Pajak Tidak Langsung Lainnya | Other Indirect Taxes |
Pajak Yang Masih Kurang Dibayar | Tax Underpayment | |
Perusahaan | Pedagang Eceran | Retail Merchant, Retail Trader |
Pekerjaan Bebas | Independent Personal Services | |
Pemateraian Kemudian | Postdated Duty Stamp | |
Pembebasan Hutang | Discharge of Indebtness | |
PEB | Pemberitahuan Ekspor Barang | Notification of Exported Goods |
PHP | Pemberitahuan Hasil Pemeriksaan (Pajak) | Notification of Tax Audit Findings |
PIB | Pemberitahuan Impor Barang | Notification of Imported Goods |
PLK | Pemeriksaan Lengkap Kantor | Comprehensive Office Tax Audit |
PLL | Pemeriksaan Lengkap Lapangan | Comprehensive Field Tax Audit |
PSK | Pemeriksaan Sederhana Kantor | Simple Office Tax Audit |
PSL | Pemeriksaan Sederhana Lapangan | Simple Field Tax Audit |
PMA | Penanaman Modal Asing | Foreign Capital Investment |
PMDN | Penanaman Modal Dalam Negeri | Domestic Capital Investment |
PTKP | Penanggung Pajak | Tax Bearer |
Pengalihan Harta | Transfer of Property, Transfer of Asset | |
Pengembalian Pajak | Tax Refund | |
Penghapusan NPWP / Pencabutan NPKP | Tax ID / VAT Entrepreneur Revocation | |
Penghasilan Dalam Bentuk Natura | Benefit in Kind (BIKs) | |
Penghasilan Tidak Kena Pajak | Non-Taxable Income | |
PKP | Pengusaha Kena Pajak (PPN) | Taxable Entrepreneur |
PKP PE | Pengusaha Kena Pajak Pedagang Eceran | Retail Trade Taxable Enterprise |
PKP Rekanan | Pengusaha Kena Pajak Rekanan | VAT Enterprise Counterpart |
Penilaian Kembali | Revaluation | |
PER DJP | Peraturan Direktur Jenderal Pajak | DGT Regulation |
PMK | Peraturan Menteri Keuangan | Ministry of Finance (MoF) Decree |
PP | Peraturan Pemerintah | Government Regulation |
Perbedaan Tetap (Penyusutan/Amortisasi) | Permanent Difference | |
Perbedaan Waktu (Penyusutan/Amortisasi) | Timing Difference | |
PPPB (P3B) | Perjanjian Penghindaran Pajak Berganda | Double Tax Avoidance Agreement |
Permohonan Penegasan Masalah Perpajakan (kepada DJP) | Tax Ruling | |
Permohonan Peninjauan Kembali | Reconsideration / Judicial Review Request | |
Permohonan Penundaan Pajak | Tax Deferment Request | |
Perselisihan Perpajakan | Tax Dispute | |
Perseroan Terbatas (PT) | Limited Liability Company | |
Pidana Pajak | Tax Crime | |
PPN Jasa Luar Negeri Dibayar Sendiri | Self Assessed VAT on Offshore Services | |
PPN Keluaran, Pajak Keluaran | Output VAT | |
PPN Masukan, Pajak Masukan | Input VAT | |
Pemungut PPN | VAT Collector | |
Putusan Banding | Appeal Verdict | |
Sanksi Administrasi | Administration Charge | |
Sanksi Bunga | Interest Charge | |
Sanksi Denda | Penalty Charge | |
Secara Jabatan | In officio | |
Seksi Penerimaan dan Keberatan | Receiving and Objection Section | |
Surat Banding Pemohon | Appeal Request Letter | |
Surat Bantahan Pemohon (dalam proses Banding) | Appellant's response | |
SE DJP | Surat Edaran Direktur Jenderal Pajak | DGT Circular Letter |
Surat Himbauan | Advise Letter | |
Surat Ijin Praktek Konsultan Pajak | DGT Tax Practical License | |
Surat Keputusan Banding | Appeal Decision Letter | |
Surat Keputusan Keberatan | Objection Decision Letter | |
Surat Keputusan Pembetulan | Notice of Tax Correction | |
SKB | Surat Keterangan Bebas (Pajak) | Exemption Certificate |
Surat Keterangan Domisili | Certificate of Domicile (CoD), Certificate of Residence (CoR) | |
SKF | Surat Keterangan Fiskal | Tax Clearance Certificate / Letter |
SKFLN | Surat Keterangan Fiskal Luar Negeri | Fiscal Exit (departure) Tax Payment Slip |
SKT | Surat Keterangan Terdaftar | Tax Registered Certificate |
SKP | Surat Ketetapan Pajak | Tax Assessment Letter, Notice of Tax Assessment |
SKPKB | Surat Ketetapan Pajak Kurang Bayar | Tax Underpayment Assessment Letter |
SKPKBT | Surat Ketetapan Pajak Kurang Bayar Tambahan | Additional Tax Underpayment Assessment Letter |
SKPLB | Surat Ketetapan Pajak Lebih Bayar | Tax Overpayment Assessment Letter |
SKPN | Surat Ketetapan Pajak Nihil | Nil Tax Assessment Letter |
Surat Kuasa | Power of Attorney | |
Surat Paksa | Distress Warrant | |
Surat Panggilan | Invitation Letter, Summon Letter | |
Surat Panggilan Sidang | Hearing Summon Letter, Hearing Invitation Letter | |
SPT | Surat Pemberitahuan (Pajak) | Tax Return |
SPT Masa | Surat Pemberitahuan (Pajak) Masa | Periodic Tax Return |
SPT Tahunan | Surat Pemberitahuan (Pajak) Tahunan | Annual Tax Return |
SPHP | Surat Pemberitahuan Hasil Pemeriksaan | Notification of Tax Audit Findings |
SPOP | Surat Pemberitahuan Obyek Pajak (PBB) | Tax Object Notification Letter (L&B tax) |
SPPT | Surat pemberitahuan Pajak Terhutang (PBB) | Notification of Tax Due (L&B tax) |
SPMKP | Surat Perintah Membayar Kelebihan Pajak | Tax Overpayment Refund Order / Instruction |
SPPP (SP3) | Surat Perintah Pemeriksaan Pajak | Tax Audit Instruction Letter |
SPPSS | Surat Perintah Penagihan Seketika dan Sekaligus | Immediate and Total Tax Collection Instruction Letter |
Surat Pernyataan Persetujuan | Declaration / Notification of Acceptance | |
SSBC | Surat Pernyataan Persetujuan atas Hasil Pemeriksaan Pajak | Declaration / Notification of Acceptance of Tax Audit Result |
Surat Setoran Bea dan Cukai | Excise Payment Slip | |
SSBPHTB | Surat Setoran Bea Perolehan Hak atas Tanah dan Bangunan | Land and building Duty Payment Slip |
SSP | Surat Setoran Pajak | Tax Payment Slip |
Surat Sita | Confiscation Letter | |
STP | Surat Tagihan Pajak | Tax Collection Letter, Tax Collection Note |
Surat Teguran | Warning Letter | |
Surat Uraian Banding | Appeal Response or Appeal Summation | |
Tahun Pajak | Taxable Year | |
Tarif Pajak Berjenjang | Progressive Tax Rate | |
Tidak Dapat Dibebankan Secara Fiskal Sebagai Biaya | Non-Deductible Expenses | |
Tunjangan Jabatan | Occupational / Functional Allowance | |
Tunjangan Pajak | Tax Allowance | |
Uang Pesangon | Severance Payment | |
WP | Wajib Pajak | Taxpayer |
WPDN | Wajib Pajak Dalam Negeri | Resident Taxpayer |
WPLN | Wajib Pajak Luar Negeri | Non-resident Taxpayer |
WPOP | Wajib Pajak Orang Pribadi | Individual Taxpayer |
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