Terjemahan istilah pajak Indonesia – Inggris = Indonesian – English translation of tax terms

Singkatan Indonesian English
Aktiva Pajak Tangguhan Deferred Tax Asset
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
Bagian Tahun Pajak Fraction of Tax Year
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
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
Biaya Jabatan Occupational / Functional Expenses
Buku Petunjuk Pengisian Booklet, Manual Book
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)
Direktur Peraturan Pajak Director of Tax Regulations
FP Faktur Pajak Tax Invoice
Faktur Pajak Pengganti Revised Tax Invoice
Fiskal Luar Negeri Exit Tax/Fiscal
Harga Pasar Market Price
Harga Wajar Fair Price
Harta Berwujud Tangible Asset
Harta Tetap Fixed Asset
Harta Tidak Berwujud Intangible Asset
Hutang Pajak Tax Liability, Tax Payable
IKPI Ikatan Konsultan Pajak Indonesia Indonesian Tax Consultants Association
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
Ketentuan Umum dan Tatacara Perpajakan General Provisions and Tax Procedures
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