9 days
G. TAX DISSEMINATION
The condition of the Covid-19 pandemic, which has not yet subsided, is still a factor that DGT is considering in
developing a tax education strategy in 2022. The comparatively short implementation period of the Voluntary Disclosure Program in 2022 also presents challenges in implementing tax education activities.
To reach more taxpayers, in 2022, DGT intensified the implementation of education through third parties and social media. In addition, implementing education through marketplaces is one of the main topics that continues to be developed by DGT in line with planning to build tax consultants as DGT’s educational partners.
To support the implementation of more effective and efficient outreach/education activities, in 2022, DGT has implemented the following strategy:
a. development of CRM Business Intelligence and Integrated Risk Engine (IRE) in determining outreach targets. Through CRM, taxpayers are mapped based on their risk level so that counselling can be tailored to the taxpayer’s risk profile. Furthermore, taxpayer risks will be classified based on specific types of risk, which can be seen in the same dashboard via IRE;
b. implementation of one-on-one direct tax
dissemination to one taxpayer who is selected based on the results of the taxpayer’s risk analysis; and c. improvement of the dissemination information
system (Sisuluh) app for implementing tax education.
No. Subject Frequency
Theme I : Improve tax awareness
1. Rights and obligations of individual taxpayers in general 150
2. Rights and obligations of corporate taxpayers in general 5
3. Rights and obligations of Taxable Person for VAT Purposes in general 2
4. Rights and obligations of government treasurers in general 2
5. Administrative business process - Online NPWP registration 10
6. Tax Awareness - Indonesian Taxation System - Tax Function 431
7. Tax Awareness - Indonesian Taxation System - Principles of Tax Collection in Indonesia 3 8. Tax Awareness - Indonesian Taxation System - Tax Collection System in Indonesia 3 9. Tax Awareness - Indonesian Taxation System - Tax Administration System in Indonesia 34
10. Tax Awareness - Indonesian Taxation System - Types of Taxes in Indonesia 41
11. Tax Awareness - Rights and Obligations of Citizens - Taxes and the State 402
12. Tax Awareness - Rights and Obligations of Citizens - Taxes and Citizens 342
13. Tax Awareness - Rights and Obligations of Citizens - Taxes and State Finances (State Budget and Local
Government Budget) 315
Recapitulation of the Implementation of Tax Dissemination/Education, 2022
Organizational Performance 111
Overview
2022 AnnualReport
No. Subject Frequency
18. Other tax incentives 2
19. Law No. 7 of 2021 concerning Harmonization of Tax Regulations 148
20. Other tax subjects 536
Theme II: Broaden tax knowledge and enhance tax skills
21. Periodic VAT Return Filing 261
22. Periodic Income Tax Article 21 Return Filing 72
23. Annual Tax Return Filing 2,541
24. Electronic Annual Tax Return Filing 2,770
25. Income Tax Article 21 Payment 52
26. Income Tax Article 22 Payment 17
27. Income Tax Article 23 Payment 10
28. Payment of Income Tax Article 25/29 from Individuals 31
29. Payment of Income Tax Article 25/29 from Corporate 16
30. Income Tax Article 26 Payment 8
31. Final Income Tax Payment 122
32. Other Non-Oil and Gas Income Tax Payment 2
33. Other Oil and Gas Income Tax Payment 2
34. Domestic VAT Payment 148
35. Payment of VAT on Import 2
36. Other VAT Payment 30
37. Payment of Domestic Sales Tax on Luxury Goods 1
38. Other Sales Tax on Luxury Goods Payment 1
39. Stamp Duty Payment 20
40. Payment for Sale of Stamp Items 2
41. Other Indirect Tax Payments 1
42. Payment of Income Tax Collection Interest/Fine 9
43. Payment of VAT Collection Interest/Fine 6
44. Payment of Land & Building Tax – Plantation Sector 7
45. Payment of Land & Building Tax – Forestry Sector 2
46. Payment of Land & Building Tax – Mineral and Coal Mining of Mining Sector 7
47. Other Sector Land & Building Tax Payment 5
112 Organizational Performance
Overview 20
Annual 22
Report
No. Subject Frequency
52. Administrative Business Process - Online NPWP Registration 1,450
53. Tax Incentives – Minister of Finance Regulation No. 9/PMK.03/2021 81
54. Tax Awareness - Indonesian Taxation System - Tax Function 1
55. Tax Awareness - Indonesian Taxation System - Principles of Tax Collection in Indonesia 14 56. Kesadaran Pajak - Sistem Perpajakan Indonesia - Asas Pemungutan Pajak di Indonesia 1 57. VAT Collection on Supplies of Certain LPG (Minister of Finance Regulation No. 62/PMK.03/2022) 23
58. Payment of Final Income Tax Presidential Regulation No. 23 of 2018 145
59. Tax Incentives – Minister of Finance Regulation No. 18/PMK.03/2021 1
60. Tax Incentives – Minister of Finance Regulation No. 82/PMK.03/2021 and Minister of Finance Regulation No. 83/
PMK.03/2021 2
61. Filing of Unification Periodic Income Tax Returns 1,136
62. Tax Awareness Inclusion - Overview, Objectives, Benefits, and Business Process of the Tax Awareness Inclusion
program 8
63. Tax Awareness Inclusion - Preparation of Study Plans in the context of Inserting Tax Awareness Materials into the
Curriculum 9
64. Tax Incentives – Minister of Finance Regulation No. 102/PMK.010/2021 as amended by Minister of Finance
Regulation No. 6/PMK.010/2022 4
65. Tax Incentives – Minister of Finance Regulation No. 103/PMK.010/2021 2
66. Other Tax Incentives 48
67. Other Tax Subjects 874
68. Law No. 7 of 2021 concerning Harmonization of Tax Regulations 1,062
69. Taxpayers Voluntary Disclosure Program 3,486
70. Filing of Periodic Income Tax Article 21 Return for Government Institution 128
71. Tax Incentives – Minister of Finance Regulation No. 113/PMK.03/2022 11
72. Tax Incentives – Minister of Finance Regulation No. 114/PMK.03/2022 63
73. Filing of Income Tax Article 22 4
74. Filing of Income Tax Article 23 4
75. Filing of Final Income Tax Article 4 (2) 8
76. Payment of Final Income Tax Article 19 (Revaluation of Assets) 1
77. Tax Invoice (Director General of Taxes Regulation No. PER-03/PJ/2022 as amended by Director General of Taxes
Regulation No. PER-11/PJ/2022) 706
78. Tax Collection by Coerce Warrant 7
79. Tax Awareness - Indonesian Taxation System - Tax Collection System in Indonesia 1
Organizational Performance 113
Overview
2022 AnnualReport
No. Subject Frequency
86. Tax Awareness - Rights and Obligations of Citizens - Taxes and Law 4
87. Tax Awareness - Rights and Obligations of Citizens - Taxes and Religion 4
88. Tax Awareness - Rights and Obligations of Citizens - Taxes and Social Fairness 2 89. Tax Incentives - Law No. 11 of 2020 (Cluster of Ease of Doing Business in the Taxation Sector) 36 Theme III: Improve tax awareness through behavior change
90. Periodic VAT Return Filing 522
91. Periodic Income Tax Article 21 Return Filing 140
92. Annual Tax Return Filing 3,163
93. Electronic Annual Tax Return Filing 1,652
94. Income Tax Article 21 Payment 206
95. Income Tax Article 22 Payment 28
96. Income Tax Article 23 Payment 75
97. Payment of Income Tax Article 25/29 from Individuals 389
98. Payment of Income Tax Article 25/29 from Corporate 473
99. Income Tax Article 26 Payment 6
100. Final Income Tax Payment 1,795
101. Domestic VAT Payment 1,022
102. Payment of VAT on Import 2
103. Other VAT Payment 3
104. Payment of Domestic Sales Tax on Luxury Goods 7
105. Payment of Income Tax Collection Interest/Fine 288
106. Payment of VAT Collection Interest/Fine 185
107. Payment of Land & Building Tax – Plantation Sector 3
108. Payment of Land & Building Tax – Mineral and Coal Mining of Mining Sector 1
109. Rights and Obligations of Individual Taxpayers in General 32
110. Rights and Obligations of Corporate Taxpayers in General 4
111. Rights and Obligations of Taxable Person for VAT Purposes in General 5
112. Rights and Obligations of Government Treasurers in General 10
113. Administrative Business Process - Online NPWP Registration 7
114. Tax Incentives – Minister of Finance Regulation No. 9/PMK.03/2021 2
115. Tax Incentives – Minister of Finance Regulation No. 239/PMK.03/2020 2
114 Organizational Performance
Overview 20
Annual 22
Report
No. Subject Frequency
122. Tax Awareness Inclusion - Overview, Objectives, Benefits, and Business Process of the Tax Awareness Inclusion
program 1
123. Other Tax Incentives 2
124. Other Tax Subjects 33
125. Law No. 7 of 2021 concerning Harmonization of Tax Regulations 62
126. Taxpayers Voluntary Disclosure Program 3,120
127. Filing of Periodic Income Tax Article 21 Return for Government Institution 58
128. Tax Incentives – Minister of Finance Regulation No. 3/PMK.03/2022 1
129. Filing of Income Tax Article 22 3
130. Filing of Income Tax Article 23 7
131. Filing of Final Income Tax Article 4 (2) 8
132. Tax Invoice (Director General of Taxes Regulation No. PER-03/PJ/2022 as amended by Director General of Taxes
Regulation No. PER-11/PJ/2022) 36
133. Tax Collection by Coerce Warrant 4
Jumlah 35,609
Source: Directorate of Tax Dissemination, Services, and Public Relations 1. Tax Awareness Inclusion
Tax Awareness Inclusion is education to the public regarding tax awareness that is integrated and internalized in a part of the media or other activities by third parties called inclusion partners.
Tax Awareness Inclusion in education is part of tax education activities aimed at students by integrating Tax Awareness Inclusion material into learning activities. Schools and universities can become inclusion partners with assistance from the RTO as an inclusion facilitator according to the location of the educational unit.
The various Tax Awareness Inclusion programs carried out by DGT in 2022 are described as follows.