YOGYAKARTA – The government requires taxpayers to report their Annual Tax Return (SPT) every year. Then what are the consequences of not reporting the annual tax return? Are there sanctions given to taxpayers?
Consequences of Not Reporting Annual SPT
Annual SPT is a letter used to report assets and liabilities as stipulated in the law. SPT reporting itself can be done offline or online. Offline annual SPT reports can be done by visiting the nearest Tax Service Office. While online is through the website provided by the Directorate General of Taxes.
Annual SPT reporting itself is mandatory. This means that there are consequences that will be borne by the tax report if they do not report or are late in reporting the annual SPT. The consequence in question is a sanction.
Sanctions given to taxpayers are included in the Law (UU) on General Tax Provisions (KUP). Sanctions can range from fines to imprisonment. The following are penalties for people who do not report taxes.
- Fine
Sanctions in the form of fines will be given to taxpayers who do not report annual tax returns, both individuals and entities.
Referring to Article 7 of the KUP Law, the fine for not reporting the annual STP tax for taxpayers is IDR 100,000. Meanwhile, the fine for corporate taxpayers who do not report their Annual SPT is IDR 1 million.
However, this sanction will not be given to taxpayers in several conditions, namely as follows.
- The taxpayer has died
- Taxpayers do not work or no longer have income
- Taxpayers change citizenship to become foreign citizens (WNA) and live or settle again in Indonesia.
- Interest
Taxpayers will be sanctioned with the imposition of interest when the taxpayer has reported the Annual SPT but wishes to make corrections. This is as regulated in Article 8 of the KUP Law. The regulation states that if the correction causes the tax debt to become larger, then the taxpayer will be subject to sanctions in the form of 2 percent interest per month based on the amount of tax that has not been paid.
- Imprisonment
Sanctions can also be in the form of imprisonment. This sanction is the last resort as a way to improve compliance with annual tax return payments and reporting. This is as stated in Article 39 of the KUP Law which states that any person who intentionally or not submits or reports an SPT but the information and contents are incorrect or incomplete, causing losses to the state, will be subject to imprisonment.
The minimum imprisonment is 6 months and the maximum is 6 years. Fines that must be paid during prison sentences, it is at least 2 times the amount of tax owed or unpaid.
Meanwhile, the maximum fine is 4 times the amount of tax owed or unpaid.
How to Report Annual SPT Online
How to report the Annual SPT can be done online through the DGT Online website. However, taxpayers must first register in the account and need an EFIN (Electronic Filling Identification Number) obtained from the nearest Tax Service Office (KPP).
EFIN must be registered with DGT Online so that you can make your Annual SPT reporting online.
If you already have an EFIN and have registered it on the DGT Online website, you can start reporting taxes.
That's information related to the consequences of not reporting the Annual SPT. To get other interesting information, visit VOI.ID.
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