What Does Insufficient SPT Status Mean? Check Out The Explanation Here

Illustration of tax reporting (Pixabay)

YOGYAKARTA One of the obstacles that is potentially encountered during the Annual SPT reporting is the emergence of underpaid status. This status is usually experienced by taxpayers who become employees of two or more employers in one tax year. So, what does the status of SPT less pay?

The status of the underpaid SPT contained in the proof of receiving the SPT report means that taxpayers need to pay a tax shortfall on their income.

In an article entitled Non-payment SPT It's Fair that the tax situation published, the emergence of underpaid status in the SPT report is due to the calculation of Non-Taxable Income (PTKP) which is carried out more than once, namely at the time each tax giver makes cuts. Meanwhile, for one taxpayer, the calculation of the income tax (PPh) can only take into account PTKP once.

When the taxpayer has two sources of income, the first employer cut of the income tax is not related to the second employer. This means that each party gives a standalone job in making cuts.

In the tax system, what is meant by income is the total of all income obtained during one tax year.

Thus, if the taxpayer has more than a job, then the income needs to be re-calculated and there is the potential for underpaid taxes and must be paid by the taxpayer himself before reporting the Annual SPT.

How To Overcome Lack Of Payment When Reporting SPT

The underpaid status that appears in the SPT report must be handled carefully so as not to cause harm to yourself or the state.

The thing that can be done by taxpayers when they encounter the problem is to re-check the Annual SPT columns that have been filled.

If the taxpayer has proof of cutting income tax from the employer, the Taxpayer can use this evidence as a reference for checking the amount of income obtained during one tax year, the amount of PTKP, as well as the amount of income tax that has been deducted by the company or other parties and the government-borne PPh.

The reason is, it is very possible for taxpayers to make mistakes when filling in their Annual SPT, causing the emergence of underpaid status.

Unpaid status can also appear because the PPh calculation error is owed on the cut proof form. Make sure that if there is cut evidence, the SPT status must be zero.

If the above has been done, but the status of the underpaid SPT still appears, the taxpayer must pay for the tax shortage using the Billing code. The steps are as follows:

That's information about the meaning of SPT's status is less paid. Hopefully this article can add insight to the loyal readers of VOI.ID.