What Is SKT In The Field Of Taxation, Land And Construction? This Is The Explanation So As Not To Be Inverted

Illustration of what SKT (doc. Pixabay)

YOGYAKARTA Did you know that the SKT term refers to a document. The definition of SKT also varies depending on what field the term is based on. SKT itself is used in several fields such as tax, land, and construction fields. Then, what is SKT? This is an explanation for you not to reverse it.

In Indonesia, taxpayers must have two documents, namely NPWP and SKT. Both documents are owned by either individual taxpayers or business entities. NPWP itself is familiar to the public. Meanwhile, SKT is still not widely known. Then, what is SKT in the tax field?

SKT is abbreviation of the Registered Certificate. SKT is intended for the first new community to receive a Taxpayer Identification Number (NPWP) officially issued by KPP or KP2P as notification that SKT holders have been registered with the Directorate General of Taxes. This is in accordance with the Regulation of the Directorate General of Taxes Number PER 04/PJ/2020.

How to make tax SKT is also easy because this letter will be automatically given to people who apply for the manufacture of NPWP. After making a request for manufacture, the taxpayer will receive two documents, namely NPWP and tax SKT.

In the land sector, the Land Certificate (SKT) has other understandings. Quoted from various sources, the land certificate is a land rights certificate which is used as written evidence for ownership of a plot of land.

However, it should be noted that SKT does not have binding legal force over land parcel ownership, but can be used as evidence in court. Land ownership on the basis of SKT alone is not enough and is not strong enough, it must be proven by physical data and other juridical data, as well as evidence of continuous control of land by a person for 20 years.

In addition, it is also proven by the testimony of a person who can be trusted and the control of land is not a source of trouble by indigenous peoples, villages, sub-districts, or other parties.

In the construction sector, the understanding of SKT refers to a Work Skills Certificate (SKT), which is a certificate issued and printed through the Indonesian Construction Information System (SIKI) application which is covered by the Construction Services Development Institute (LPJK). This certificate can be issued in electronic form and does not have to be printed by paper media.

SKT is used as proof that the construction skilled workers of SKT holders have met their competencies.

In the construction sector, SKT has the following function.

SKT qualification is divided into three levels and each level has its respective qualifications, namely as follows.

That is information related to what or SKT is in the fields of taxes, land, and construction. To get other interesting information, visit VOI.ID.