Singkatan |
Indonesian |
English |
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Aktiva Pajak Tangguhan |
Deferred Tax Asset |
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Angsuran Pajak |
Tax Installment |
Badora |
Badan dan Orang Asing |
Foreign Corporate & Individual |
BKPM |
Badan Koordinasi Penanaman Modal |
Capital Investment Coordinating Board |
BPKP |
Badan Pengawasan Keuangan dan Pembangunan |
Development and Finance Supervisory Agency |
BAPEPAM |
Badan Pengawasan Pasar Modal |
Capital Market Supervisory Agency |
BPSP |
Badan Penyelesaian Sengketa Pajak |
Tax Dispute Settlement Agency (Now: Tax Court) |
BAPENAS |
Badan Perencanaan Pembangunan Nasional |
National Development Planning Board |
BUPLN |
Badan Urusan Piutang dan Lelang Nasional |
State Agency for Receivable and Auctions |
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Bagian Tahun Pajak |
Fraction of Tax Year |
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Bank Persepsi |
Designated Bank |
BKP |
Barang Kena Pajak |
Taxable Good |
BBN |
Bea Balik Nama |
Title Transfer Tax |
BM |
Bea Meterai |
Stamp Duty |
BPHTB |
Bea Pengalihan Hak Atas Tanah & Bangunan |
Duty on Land and Building Right Acquisition |
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Beban Pajak Tangguhan |
Deferred Tax Expense |
BUT |
Bentuk Usaha Tetap |
Permanent Establishment (PE) |
BAP |
Berita Acara Hasil Pemeriksaan Pajak |
Minutes of Tax Audit Result |
BKP |
Bersertifikat Konsultan Pajak |
Certified Tax Consultant |
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Biaya Jabatan |
Occupational / Functional Expenses |
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Buku Petunjuk Pengisian |
Booklet, Manual Book |
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Dasar Pengenaan Pajak |
Tax (imposition) Base, Tax Basis |
DJBC |
Direktorat Jenderal Bea dan Cukai |
Directorate General of Customs and Excise |
DJLK |
Direktorat Jenderal Lembaga Keuangan. |
Directorate General of Finance Institutions |
DJP |
Direktorat Jenderal Pajak |
Directorate General of Taxation (DGT) |
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Direktur Peraturan Pajak |
Director of Tax Regulations |
FP |
Faktur Pajak |
Tax Invoice |
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Faktur Pajak Pengganti |
Revised Tax Invoice |
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Fiskal Luar Negeri |
Exit Tax/Fiscal |
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Harga Pasar |
Market Price |
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Harga Wajar |
Fair Price |
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Harta Berwujud |
Tangible Asset |
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Harta Tetap |
Fixed Asset |
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Harta Tidak Berwujud |
Intangible Asset |
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Hutang Pajak |
Tax Liability, Tax Payable |
IKPI |
Ikatan Konsultan Pajak Indonesia |
Indonesian Tax Consultants Association |
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Iuran Jamsostek |
Jamsostek Contribution |
JHT |
Jaminan Hari Tua (Jamsostek) |
Retirement Security, Old Age Security |
JKK |
Jaminan Kecelakaan Kerja (Jamsostek) |
Work Accident Security |
JKM |
Jaminan Kematian (Jamsostek) |
Death Security |
Jamsostek |
Jaminan Sosial Tenaga Kerja |
Worker's Social Security Program |
JKP |
Jasa Kena Pajak |
Taxable Service |
KPP |
Kantor Pelayanan Pajak |
Tax Service Office, commonly as: Tax Office |
Karikpa |
Kantor Pemeriksaan dan Penyelidikan Pajak |
Tax Audit and Investigation Office |
KPKN |
Kantor Perbendaharaan dan Kas Negara |
State Treasury |
KPMB |
Kantor Perusahaan Masuk Bursa |
Office for Publicly Listed Companies |
Kanwil |
Kantor Wilayah |
Regional Office |
KB |
Kawasan Berikat |
Bonded Zone |
KAPET |
Kawasan Pengembangan Ekonomi Terpadu |
Integrated Economic Development Areas (KAPETs) |
Kasi |
Kepala Seksi |
Section Head, Head of Section |
Kasubdit |
Kepala Sub-direktorat |
Sub Directorate Head, Head of Sub Directorate |
Kasubsi |
Kepala Sub-seksi |
Sub Section Head |
KEPMEN |
Keputusan Menteri |
Ministerial Decision |
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Ketentuan Umum dan Tatacara Perpajakan |
General Provisions and Tax Procedures |
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Ketua Majelis (Pengadilan Pajak) |
Tax Court Presiding Judge |
| Keuntungan / Kerugian Selisih Kurs | Foreign Exchange Gain / Loss |
| Kewajiban Pajak Tangguhan | Deferred Tax Liability |
| Kompensasi Kerugian Pajak | Tax Loss Compensation |
| Kompensasi Kerugian Pajak Tahun Sebelumnya | Carry Forward Tax Loss Compensation |
KBH | Kontrak Bagi Hasil | Production Sharing Contract (PSC) |
KKr | Kontrak Karya | Contract of work (CoW) |
KP | Kredit Pajak | Tax Credit |
| Kuasa Pertambangan | Delegated Mining Rights |
| Laba / Rugi Fiskal | Fiscal Profit / Loss |
| Laba / Rugi Komersil | Commercial Profit / Loss |
| Laba Usaha | Profit, Business Profit |
MPP | Majelis Pertimbangan Pajak | Tax Supreme Court (defunct) |
NJKP | Nilai Jual Kena Pajak (PBB) | Taxable Sales Value (L&B tax) |
NJOP | Nilai Jual Obyek Pajak (PBB) | Land & building Tax Imposition Base, Tax Object Sales Value |
| Nilai Perolehan | Acquisition Cost |
NPPKP | Nomor Penegasan Pengusaha Kena Pajak | Taxable Entrepreneur Confirmation Number |
NPWP | Nomor Pokok Wajib Pajak | Taxpayer Identification Number |
| Norma Penghitungan Penghasilan Neto | Net Income Calculation Norm |
NPP | Nota Perhitungan Pajak | Tax Calculation Note, Tax Computation Memo |
PBB | Pajak Bumi & Bangunan | Land & building tax (L&B Tax) |
| Pajak Dibayar Dimuka | Prepaid Tax, Tax Prepayment |
| Pajak Pembangunan (Pajak Daerah) | Development Tax (for district/regency level) |
PPh | Pajak Penghasilan | Income tax |
PPnBM | Pajak Penjualan atas Barang Mewah | Sales Tax on Luxurious Goods |
PP | Pengadilan Pajak | Tax Court |
PPN | Pajak Pertambahan Nilai | Value Added Tax (VAT) |
| Pajak Pertambahan Nilai Dibebaskan | VAT Exempted |
| Pajak Pertambahan Nilai Tidak Dikenakan | Non VAT Object |
| Pajak Pertambahan Nilai Tidak Dipungut | Non Collected VAT |
| Pajak Tangguhan | Deferred Tax |
PTLL | Pajak Tidak Langsung Lainnya | Other Indirect Taxes |
| Pajak Yang Masih Kurang Dibayar | Tax Underpayment |
Perusahaan | Pedagang Eceran | Retail Merchant, Retail Trader |
| Pekerjaan Bebas | Independent Personal Services |
| Pemateraian Kemudian | Postdated Duty Stamp |
| Pembebasan Hutang | Discharge of Indebtness |
PEB | Pemberitahuan Ekspor Barang | Notification of Exported Goods |
PHP | Pemberitahuan Hasil Pemeriksaan (Pajak) | Notification of Tax Audit Findings |
PIB | Pemberitahuan Impor Barang | Notification of Imported Goods |
PLK | Pemeriksaan Lengkap Kantor | Comprehensive Office Tax Audit |
PLL | Pemeriksaan Lengkap Lapangan | Comprehensive Field Tax Audit |
PSK | Pemeriksaan Sederhana Kantor | Simple Office Tax Audit |
PSL | Pemeriksaan Sederhana Lapangan | Simple Field Tax Audit |
PMA | Penanaman Modal Asing | Foreign Capital Investment |
PMDN | Penanaman Modal Dalam Negeri | Domestic Capital Investment |
PTKP | Penanggung Pajak | Tax Bearer |
| Pengalihan Harta | Transfer of Property, Transfer of Asset |
| Pengembalian Pajak | Tax Refund |
| Penghapusan NPWP / Pencabutan NPKP | Tax ID / VAT Entrepreneur Revocation |
| Penghasilan Dalam Bentuk Natura | Benefit in Kind (BIKs) |
| Penghasilan Tidak Kena Pajak | Non-Taxable Income |
PKP | Pengusaha Kena Pajak (PPN) | Taxable Entrepreneur |
PKP PE | Pengusaha Kena Pajak Pedagang Eceran | Retail Trade Taxable Enterprise |
PKP Rekanan | Pengusaha Kena Pajak Rekanan | VAT Enterprise Counterpart |
| Penilaian Kembali | Revaluation |
PER DJP | Peraturan Direktur Jenderal Pajak | DGT Regulation |
PMK | Peraturan Menteri Keuangan | Ministry of Finance (MoF) Decree |
PP | Peraturan Pemerintah | Government Regulation |
| Perbedaan Tetap (Penyusutan/Amortisasi) | Permanent Difference |
| Perbedaan Waktu (Penyusutan/Amortisasi) | Timing Difference |
PPPB (P3B) | Perjanjian Penghindaran Pajak Berganda | Double Tax Avoidance Agreement |
| Permohonan Penegasan Masalah Perpajakan (kepada DJP) | Tax Ruling |
| Permohonan Peninjauan Kembali | Reconsideration / Judicial Review Request |
| Permohonan Penundaan Pajak | Tax Deferment Request |
| Perselisihan Perpajakan | Tax Dispute |
| Perseroan Terbatas (PT) | Limited Liability Company |
| Pidana Pajak | Tax Crime |
| PPN Jasa Luar Negeri Dibayar Sendiri | Self Assessed VAT on Offshore Services |
| PPN Keluaran, Pajak Keluaran | Output VAT |
| PPN Masukan, Pajak Masukan | Input VAT |
| Pemungut PPN | VAT Collector |
| Putusan Banding | Appeal Verdict |
| Sanksi Administrasi | Administration Charge |
| Sanksi Bunga | Interest Charge |
| Sanksi Denda | Penalty Charge |
| Secara Jabatan | In officio |
| Seksi Penerimaan dan Keberatan | Receiving and Objection Section |
| Surat Banding Pemohon | Appeal Request Letter |
| Surat Bantahan Pemohon (dalam proses Banding) | Appellant's response |
SE DJP | Surat Edaran Direktur Jenderal Pajak | DGT Circular Letter |
| Surat Himbauan | Advise Letter |
| Surat Ijin Praktek Konsultan Pajak | DGT Tax Practical License |
| Surat Keputusan Banding | Appeal Decision Letter |
| Surat Keputusan Keberatan | Objection Decision Letter |
| Surat Keputusan Pembetulan | Notice of Tax Correction |
SKB | Surat Keterangan Bebas (Pajak) | Exemption Certificate |
| Surat Keterangan Domisili | Certificate of Domicile (CoD), Certificate of Residence (CoR) |
SKF | Surat Keterangan Fiskal | Tax Clearance Certificate / Letter |
SKFLN | Surat Keterangan Fiskal Luar Negeri | Fiscal Exit (departure) Tax Payment Slip |
SKT | Surat Keterangan Terdaftar | Tax Registered Certificate |
SKP | Surat Ketetapan Pajak | Tax Assessment Letter, Notice of Tax Assessment |
SKPKB | Surat Ketetapan Pajak Kurang Bayar | Tax Underpayment Assessment Letter |
SKPKBT | Surat Ketetapan Pajak Kurang Bayar Tambahan | Additional Tax Underpayment Assessment Letter |
SKPLB | Surat Ketetapan Pajak Lebih Bayar | Tax Overpayment Assessment Letter |
SKPN | Surat Ketetapan Pajak Nihil | Nil Tax Assessment Letter |
| Surat Kuasa | Power of Attorney |
| Surat Paksa | Distress Warrant |
| Surat Panggilan | Invitation Letter, Summon Letter |
| Surat Panggilan Sidang | Hearing Summon Letter, Hearing Invitation Letter |
SPT | Surat Pemberitahuan (Pajak) | Tax Return |
SPT Masa | Surat Pemberitahuan (Pajak) Masa | Periodic Tax Return |
SPT Tahunan | Surat Pemberitahuan (Pajak) Tahunan | Annual Tax Return |
SPHP | Surat Pemberitahuan Hasil Pemeriksaan | Notification of Tax Audit Findings |
SPOP | Surat Pemberitahuan Obyek Pajak (PBB) | Tax Object Notification Letter (L&B tax) |
SPPT | Surat pemberitahuan Pajak Terhutang (PBB) | Notification of Tax Due (L&B tax) |
SPMKP | Surat Perintah Membayar Kelebihan Pajak | Tax Overpayment Refund Order / Instruction |
SPPP (SP3) | Surat Perintah Pemeriksaan Pajak | Tax Audit Instruction Letter |
SPPSS | Surat Perintah Penagihan Seketika dan Sekaligus | Immediate and Total Tax Collection Instruction Letter |
| Surat Pernyataan Persetujuan | Declaration / Notification of Acceptance |
SSBC | Surat Pernyataan Persetujuan atas Hasil Pemeriksaan Pajak | Declaration / Notification of Acceptance of Tax Audit Result |
| Surat Setoran Bea dan Cukai | Excise Payment Slip |
SSBPHTB | Surat Setoran Bea Perolehan Hak atas Tanah dan Bangunan | Land and building Duty Payment Slip |
SSP | Surat Setoran Pajak | Tax Payment Slip |
| Surat Sita | Confiscation Letter |
STP | Surat Tagihan Pajak | Tax Collection Letter, Tax Collection Note |
| Surat Teguran | Warning Letter |
| Surat Uraian Banding | Appeal Response or Appeal Summation |
| Tahun Pajak | Taxable Year |
| Tarif Pajak Berjenjang | Progressive Tax Rate |
| Tidak Dapat Dibebankan Secara Fiskal Sebagai Biaya | Non-Deductible Expenses |
| Tunjangan Jabatan | Occupational / Functional Allowance |
| Tunjangan Pajak | Tax Allowance |
| Uang Pesangon | Severance Payment |
WP | Wajib Pajak | Taxpayer |
WPDN | Wajib Pajak Dalam Negeri | Resident Taxpayer |
WPLN | Wajib Pajak Luar Negeri | Non-resident Taxpayer |
WPOP | Wajib Pajak Orang Pribadi | Individual Taxpayer |