In
order to carry out tax obligations, taxpayers carry out the administration of
calculations, deposits and tax reporting independently. This administrative
system is known as a self-assessment system. In its implementation, the
potential for errors that occur in tax administration cannot be avoided, both
in terms of calculation, deposit, and tax reporting. To that end, the
Directorate General of Taxes provides a tax service called book-entry (Pbk).
So
what is Pbk?
Referring
to Minister of Finance Regulation 242/PMK.03/2014, book-entry (Pbk) is the
process of book-entry of tax receipts to be recorded in the appropriate tax
receipts. This book-entry process can be carried out in the event of a payment
error or tax deposit. Furthermore, the reasons for the book-entry are detailed
by the Directorate General of Taxes (DGT).
First,
book-entry due to an error in filling out the Tax Payment Form (SSP), Customs,
Excise, and Tax Deposit (SSPCP), both concerning the taxpayer himself and other
taxpayers.
Errors
in filling out the SSP can be in the form of errors in filling in the Taxpayer
Identification Number (NPWP), the name of the taxpayer, the Tax Object Number
(NOP) and/or the location of the tax object, the tax account code and/or
deposit type code, Tax Period and/or Year Tax, assessment number, and payment
amount. Meanwhile, errors in filling out the SPPCP form can be in the form of
errors in filling in the NPWP of the owner of the goods in the customs area,
the Tax Period and/or Fiscal Year, or the amount of tax payment.
Second,
book-entry due to an error in filling out tax payment data through the
electronic tax payment system as stated in the Proof of State Revenue (BPN).
Errors in filling in the tax payment data listed in the BPN can be in the form
of errors in filling in the TIN and/or the name of the taxpayer, Tax Object
Number (NOP) and/or the location of the tax object, tax account code and/or
deposit type code, Tax Period and/or or Fiscal Year, determination number, and
payment amount.
Third,
the book-entry was due to an error in recording the SSP, SSPCP, which was
carried out by the Perception Bank/Perception Post/Other Perception
Institutions. This error can occur if the data listed on the original SSP
sheet, SSPCP, is different from the payment data that has been validated by the
Perception Bank/Perception Post/Other Perception Institutions.
Fourth,
book-entry due to an error in recording or filling in the Pbk Evidence by DGT
employees. Errors by the DGT occur if the data contained in the Proof of Pbk is
different from the request for book-entry of the taxpayer.
Fifth,
book-entry in the context of splitting tax deposits in SSP, SSPCP, BPN, or Pbk
evidence into several types of taxes or deposits of several taxpayers, and/or
PBB tax objects.
Sixth,
book-entry because the amount of payment on SSP, BPN, or Pbk Proof is greater
than the tax payable in the Notification Letter, Tax Assessment Letter, Tax
Collection Letter, Tax Payable Tax Return, PBB Tax Assessment Letter or PBB Tax
Collection Letter.
Seventh,
book-entry because the amount of payment on the SSPCP or Proof of Pbk is
greater than the tax payable in the import customs notification, excise
document, or invoice/stipulation letter. Lastly, book-entry due to other
reasons as regulated by the Director General of Taxes.
These
errors can occur due to taxpayers, DGT, or other parties involved. Book-entry
of tax payments with SSP, SSPCP, BPN, and Proof of Pbk can be made to the
payment of PPh, PPN, PPnBM, PBB, and Stamp Duty.
Book-entry
is carried out by submitting a Pbk application, either directly or by post or
delivery service addressed to the Primary Tax Service Office where the taxpayer
is registered. The Head of KPP provides evidence that the taxpayer has carried
out Pbk by issuing a Proof of Book Transfer (Evidence of Pbk) which is affixed
with the stamp and signature of the Head of KPP.
Piloting
e-Pbk
The
book-entry application submission service can now be run online via e-Pbk which
is available on the tax.go.id page. The process of launching the e-Pbk service
will be carried out in stages. In the piloting or trial phase, DGT appointed 10
tax service offices to provide this service. That way, taxpayers who are
registered at the following tax service offices can now enjoy the e-Pbk service
facility to apply for book-entry.
- KPP
Pratama Tigaraksa Tangerang
- KPP
Pratama West Semarang
- KPP
Pratama Kebumen
- KPP
Pratama Jakarta Pluit
- KPP
Pratama Bandung Cibeunying
- KPP
Pratama Surabaya Rungkut
- KPP
Pratama Gianyar Bali
- KPP
Pratama West Tangerang
- KPP
Serpong
- KPP
Kosambi
Utilizing
e-Pbk Services
To
use e-Pbk services, taxpayers need to pay attention to several things, namely:
Taxpayers
need to have an account on the tax.go.id page because taxpayers must first log
in by entering the Population Identification Number (NIK) or Taxpayer
Identification Number (NPWP) and password, as well as the captcha code.
After
entering the tax.go.id site, taxpayers can find the e-Pbk menu.
Select
Application to make a book-entry. Here, the taxpayer can record the application
completely and correctly according to the instructions provided.
After
the recording is complete, the taxpayer can send a Pbk application after making
sure the data filled in is correct, by pressing Send Request.
Taxpayers
can monitor the progress of the book-entry application on the Monitoring menu.
Under
certain conditions, book-entry of tax payments with SSP, SSPCP, BPN, and Proof
of Pbk cannot be carried out. SSP whose position is the same as a
non-creditable tax invoice, of course, cannot be transferred. Likewise,
book-entry cannot be made to the payment of VAT on objects that must be paid
for by the taxpayer himself using the SSP whose position is the same as the Tax
Invoice. In addition, book-entry into the settlement of Stamp Duty which is
carried out by affixing the Sign of Settlement Duty with a stamping machine is
also not possible.
The
counseling team from the registered KPP stated that they were ready to serve
taxpayers who had problems with their bookkeeping applications. With the launch
of e-Pbk, it is hoped that it will make it easier for taxpayers because
book-entry applications do not need to come directly to the tax office to make
book-entry.