by : Amin Subiyakto, Widyaiswara BDK Yogyakarta

Background

Regional taxes and regional levies are an important source of regional income to finance the implementation of regional government. Through Law No. 28 of 2009 concerning Regional Taxes and Regional Levies, the authority to collect regional taxes to Regional Governments was expanded. In line with developments in the situation and implementation of fiscal decentralization, the PDRD Law was replaced and consolidated with other laws related to regional finances in Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments. In relation to regional taxes and levies, the implementation provisions are regulated in Government Regulation Number 35 of 2023 concerning General Provisions for Regional Taxes and Regional Levies (PP KUPDRD).

 

One of the provisions regulated in the KUPDRD is the issuance of a Regional Tax Bill, one of the reasons for which is the Tax payable in the Regional Tax Assessment Letter (SKPD) or Tax Payable Notice (SPPT), Correction Decree, Objection Decree, and Appeal Decision. not or underpaid after payment is due. On the other hand, the STPD and the tax assessment that is the cause of its issuance are the basis for tax collection. The problem that arises is that issuing STPD for assessments that are not paid according to the due date will result in the issuance of repeated tax collection bases for the same tax object. If there is no resolution to the double issuance of this decree, there will be a risk of doubling the amount of arrears.

 

Comparison of the PDRD Law and PP KUPDRD

How are the provisions related to Regional Tax Bills regulated in the PDRD Law and PP KUPDRD? The following is a summary of the comparison;

Aspect	PDRD Law	HKPD Law c.q. PP 35 of 2023
Authority	District head	Regional Head or appointed Official
Time Period	Not mentioned	5 years from the time the tax is due
Basis of publication	a.    taxes in the current year are not or underpaid; b.    from the results of the SPTPD research, there is a lack of payment as a result of writing errors and/or miscalculations; c.      Taxpayers are subject to administrative sanctions in the form of interest and/or fines.	1.      Official Assessment : a.      Tax payable in SKPD or SPPT which is not paid or underpaid after the payment due date; b.      Rectification Decision Letters, Objection Decision Letters, and Appeal Decisions which are not or underpaid after the payment due date; or c.      Taxpayers are subject to administrative sanctions in the form of interest and/or fines.   2.      Self Assessment : a.      Tax owed is not paid or underpaid; b.      the results of the SPTPD Research show that there is a lack of payment as a result of typos, miscalculations or other administrative errors by the Taxpayer; c.      SKPDKB, SKPDKBT, Rectification Decision Letters, Objection Decision Letters, and Appeal Decisions which are not or underpaid after the payment due date; or d.      Taxpayers are subject to administrative sanctions in the form of interest and/or fines.
Sanctions	-        2% every month for a maximum of 15 months for a and b -        2% a month for unpaid/underpaid SKPD interest.	-       1% per month for a maximum of 24 months for 1 a and 2 a – b. -        0.6% per month for a maximum of 24 months for 1 b and 2 c.

 

Example case 1:

Restaurant A reported a Regional Tax Notification Letter (SPTPD) on the Imposition of Certain Goods and Services (PBJT) for the January 2025 tax period with the tax payable that had been paid and reported Rp. 100,000,000.00. Based on research, there is an error in calculating the tax payable in the reported SPTPD which should be subject to a rate of 10%, the tax is only subject to 5%, so there is a deposit shortfall of 100 million. Calculate STPD if issued on April 28 2025

The research was completed in April 2025, on April 21 2025 the STPD was published to determine the shortfall in PBJT payments for Food and/or Drinks.

STPD PBJT:

1. underpaid tax principal                                 = Rp 100.000.000.
2. interest penalty                                             =           3.000.000

            (Rp 100.000.000 x 1 % x 3)

3. STPD                                                             = Rp 103.000.000

 

Example case 2: 

Restaurant A has an advertisement tax debt of 100 million according to the advertisement tax SKPD issued on January 15 2025. Until the payment due date is February 14 2025, the tax debt has not been paid. The Regional Government issued a Tax Bill on April 21 2025 with the following calculations;

Advertisement Tax STPD:

1. underpaid tax principal                                 = Rp 100.000.000.
2. interest penalty                                             =           3.000.000

            (Rp 100.000.000 x 1 % x 3)

3. STPD                                                             = Rp 103.000.000

 

What are the implications for tax arrears?

Description	Case 1	Case 2
The provisions that form the basis for the issuance of STPD	-	SKPD : 100.000.000
STPD	103.000.000	103.000.000
Billing Basis	103.000.000	203.000.000

In case 2, there are two provisions for the same tax object, namely SKPD and STPD. Both are the basis for tax collection so that there is a double amount of arrears. This applies to all types of taxes that are subject to official assessment.

 

How should it be?

The emergence of duplication of billing bases through double application may not occur if the tax payable is not paid or underpaid is not the basis for issuing STPD. Tax bills are only issued for late or non-payment interest calculated from the due date until the STPD is issued. So what is the process for collecting or collecting underpaid or unpaid taxes? For types of taxes that are collected by self-assessment, if it is known that there are taxes that have not been paid or are underpaid, this will be determined through a Regional Tax Assessment Letter. For official assessments, SKPD or SPPT which states the amount of tax owed will be collected through collection stages starting from the issuance of a warning letter, forced letter, to confiscation and auction.

With the current regulations, how can we avoid double determination of the same object? STPTD is issued only for interest only, collection of underpaid or unpaid tax is carried out according to the tax collection stages. If the STPTD has already been issued, the SKPD product is retained, the STPD is canceled and the STPD is issued only for late interest. In terms of provisions, immediately revise PP No. 35 of 2023 by deleting article 78 paragraph (2) letter a which states that STPTD is issued in the case of tax payable in the SKPD or SPPT which is not or underpaid after the payment is due and article 78 paragraph 3 letter (a ) stating that the Tax owed is not or underpaid;

 

Reference :

1. Law No. 28 of 2009 concerning Regional Taxes and Regional Levies
2. Law No. 1 of 2022 concerning Financial Relations Between the Central Government and Regional Governments.
3. Government Regulation Number 35 of 2023 concerning General Provisions for Regional Taxes and Regional Retributions (PP KUPDRD).