DGT Presents Taxpayer Ledger

notarisdanppat.com – Improving Transparency, DGT Presents Taxpayer Ledger Menu through e-TPA. The government continues to improve transparency and accountability in the tax system. One of the latest innovations from the Directorate General of Taxes (DGT) is the provision of taxpayer ledgers through electronic taxpayer accounts (e-TPA). Taxpayer ledgers are not new to tax management in Indonesia, but with the advancement of technology, the DGT strives to adapt and modernise this system to make it easier for taxpayers to access and use.

Previously, records of tax transactions were often kept manually and scattered across various physical documents. This is considered quite difficult in the process of real-time management and monitoring. The presence of e-TPA is expected to overcome this challenge and provide convenience and legal certainty for taxpayers.

Taxpayer Ledger Menu Function

In a video uploaded on YouTube, DGT explains that the taxpayer ledger menu will record taxpayer transactions, including tax rights and obligations. The records are presented in the form of debit and credit entries. With the presence of this ledger, taxpayers are facilitated with the ability to know the current conditions related to the amount of tax liabilities or debts and the right to tax overpayments in a transparent and accountable manner.

Credit and Debit Side

The credit side of the ledger reflects entitlements held by taxpayers. This includes the recording of payments made, the filing of overpayment tax returns, and the issuance of overpayment tax assessment letters (SKP). Conversely, the debit side records transactions related to tax liabilities such as the filing of underpayment tax returns and the issuance of legal products that result in underpayments.

Example of Recording Tax Transactions in General Ledger

In the video, DGT provides an example of recording tax transactions in the ledger. For example, if there is a tax deposit of IDR100 million, this will be recorded as a cash-credit payment. If there is then an underpayment tax return reporting of IDR5 million using the deposit, this will be recorded as a normal-debit return sheet.

To settle the underpayment tax return, this is done through a book-entry mechanism recorded as an outgoing book-entry (adjustment balance transfer-debit) of Rp5 million and an incoming book-entry (payment balance transfer-credit) of Rp5 million. The final balance of the taxpayer’s ledger is IDR95 million, which is the remaining value on the credit side of the deposit that has not been used by the taxpayer.

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Access and Management through Taxpayer Account Management

DGT mentioned that the taxpayer account will be accessible through tpportal.intranet.pajak.go.id. Replacing DGT Online, the business process in taxpayer account is part of taxpayer account management (TAM). TAM is a tax information management business process for each taxpayer, which provides profile information, taxpayer tax rights and obligations, as well as a ledger or transaction history that can be accessed anytime and anywhere.

TAM displays data that is always updated and comprehensive. The accounting system in TAM is also integrated with the core tax administration system (SIAP) or coretax administration system (CTAS). This ensures that all tax information managed and displayed to taxpayers is accurate and reliable.

Security Features in e-TPA

Data security is a top priority in e-TPA. DGT has implemented various security measures to protect taxpayers’ tax information from unauthorised access. The system uses data encryption, double authentication, and strict access control to ensure that only authorised parties can access this sensitive information.

With this innovation, DGT seeks to increase transparency and accountability in the management of tax information, as well as make it easier for taxpayers to fulfil their tax obligations.

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