Regulation Update
Tax Account Code and Tax Payment Type Code Added

Thursday, 24 March 2022

Tax Account Code and Tax Payment Type Code Added

The Directorate General of Taxes (DGT) has added a Tax Account Code (KAP) and a tax payment type code (KJS), which are usually included in the Tax Payment Slip (SSP).

SSP is a document that shows that the taxpayer has paid or paid tax, either through the form provided or through a place of payment that has been appointed by the DGT.

Meanwhile, KAP is a code consisting of a six-digit number to distinguish each type of tax that is filled out in the SSP form. Meanwhile, KJS is a code consisting of three digit numbers to distinguish each type of payment for each type of tax.

The addition of KAP and KJS is to accommodate several new tax provisions, such as the payment of final income tax (PPh) in the context of implementing the voluntary Disclosure Program (VDP).

The addition is contained in the Announcement of the Director General of Taxes Number PEN-6/PJ.09/2022, which is set on March 21, 2022, which is a derivative of the Director General of Taxes Regulation Number PER-22/PJ/2021.

In total there are seven tax provisions that resulted in the addition of KAP and KJS, including:

1. Final income tax payment in VDP

2. Imposition of administrative sanctions on the Periodic Tax Return (SPT)

3. Imposition of administrative sanctions for late submission of the Unification Periodic Income Tax Return and the Unification Periodic Income Tax Return of Government Agencies

4. Imposition of VAT and STLG in Free Trade Zone and Free Ports (KPBPB)

5. Imposition of administrative sanctions on the collection of VAT from Trade Through Electronic Systems (PMSE) activities

6. Imposition of Electronic Stamp Duty and adjustment of the term Stamp Object

7. Imposition of administrative sanctions related to the Judicial Review Decision, and Government-Borne taxes

In total there were 12 new KAPs added, here are the details:

No

KAP

Description

1

411141

Government-borne Income Tax Article (ITA) 21

2

411142

Government-borne ITA 22

3

411143

Government-borne ITA 22 on import 

4

411144

Government-borne Income Tax Article (ITA) 23

5

411145

Government-borne on personal income tax article 25/29

6

411146

Government-borne on corporate income tax article 25/29

7

411147

Government-borne ITA 26

8

411148

Government-borne final income tax

9

411149

Government-borne Income other non-oil and gas income tax

10

411241

Government-borne VAT

11

411242

Government-borne STLG

12

411631

Sanctions for collection of government-borne income tax

For each of these new KAPs, the government added new KJS, namely KJS 100, 101, and 300. So a total of 20 new KJS were added to a number of KAPs. Here's a list of other additional KJS:

No

KJS

Description

Addition of KJS to KAP 411128 (Final Income Tax)

1

107

Pembayaran tambahan PPh Final melalui SPT Masa PPh, atas nilai Harta Bersih yang tidak dialihkan dan/atau diinvestasikan dalam PPS (Pasal 7 ayat (4) huruf b UU HPP).

2

108

An additional payment of Final Income Tax through the Periodic Income Tax Return, on the value of Net Assets that are not transferred and/or invested in VDP (Article 7 paragraph (4) letter b of the HPP Law).

3

317

An additional payment of Final Income Tax through the Periodic Income Tax Return on the value of Net Assets that are not transferred and/or invested (Article 12 paragraph (4) letter b of the HPP Law).

4

318

An additional payment of Final Income Tax in SKPKB for the value of net assets that are not transferred and/or invested (Article 12 paragraph (4) letter a of the HPP Law)

5

319

Final Income Tax payment in SKPKB on the value of Net Assets that have not been or are not disclosed in the Notice of Asset Disclosure (SPPH) (Article 11 paragraph (2) letter b of the HPP Law).

6

427

Payment of Final Income Tax for the disclosure of net assets that have not been or are not disclosed (Article 5 paragraph (5) of the HPP Law)

7

428

Final Income Tax payment on disclosure of net assets of individual taxpayers (Article 9 paragraph (1) of the HPP Law)

8

301

Payment of administrative sanctions for late submission of the Unification Periodic Income Tax Return and the Unification Periodic Income Tax Return of Government Agencies

Addition of KJS to KAP 411219 (other VAT)

9

301

Payment of sanctions for PMSE VAT collection activities that must be paid for themselves.

10

311

Payment of the accrued amount stated in the SKPKB of PMSE VAT

11

321

Payment of the accrued amount stated in a Notice of Additional Tax Underpayment Assessment (SKPKBT) of PMSE VAT

Addition of KJS to KAP (Domestic VAT)

12

107

Payment of VAT at KPBPB

Addition of KJS to KAP (Domestic STLG)

13

107

STLG payment at KPBPB

Addition of KJS to KAP 411611 (Stamp Duty)

14

102

Electronic stamp payment by Authorized Distributor

15

900

Payment of Stamp Duty by Stamp Duty Collector with Printing Stamp

16

901

Payment of Stamp Duty by non-Electronic and non-Printing Stamp Duty Collectors

17

902

Payment of Stamp Duty by Stamp Duty Collector with Electronic Stamp

Apart from making additions, the government also changed the description of several JKS, including:

No

KJS

1

KJS 301 on KAP 411621 regarding income tax collection sanctions

2

KJS 301 on KAP 411622 regarding VAT collection sanctions

3

KJS 301 on KAP 411623 regarding STLG collection sanctions

4

KJS 301 on KAP 411624 regarding other Indirect tax collection sanctions

5

KJS 111 on KAP 411219 regarding Other VAT

6

KJS 100 on KAP 411611 regarding Stamp Duty

7

KJS 101 on KAP 411611 regarding Stamp Duty

8

KJS 512 on KAP 411611 regarding Stamp Duty

9

KJS 100 on KAP 411612 regarding the stamp duty sales

10

KJS 199 on KAP 411612 regarding the stamp duty sales

11

KJS 300 on KAP 411612 regarding the stamp duty sales

12

KJS 310 on KAP 411612 regarding the stamp duty sales

13

KJS 320 on KAP 411612 regarding the stamp duty sales



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