ePBK itself can be done for all types of taxes and types of deposits except for deposits of administrative sanctions from the results of inspections, or tax disputes.
However, in practice, there are still several obstacles that make ePBK considered impractical to use. These are:
1. Cannot be done to a different NPWP
In practice, it is not uncommon for an admin to take care of several companies/subsidiaries of a company. And it is not unusual if sometimes there is a wrong deposit to a different NPWP. This, however, becomes complicated, if a deposit error is made at an inactive company, so that the PBK process itself becomes useless, because it cannot be done at another NPWP.
Meanwhile, in fact, the taxpayer can take advantage of the request for a refund of the tax that is not owed, so that the money that has been deposited can be returned. However, it will be easier and save time if ePBK can also accommodate this.
2. The State Receipt Number may never be inputted
If the taxpayer has used the State Receipt Number in the SPT, then it cannot proceed with the transfer through the ePBK because a notification will appear “has been calculated in the SPT”. And are required to return to the PBK in writing to the registered KPP.
This is of course very disturbing, because in essence, there will be a possibility that the taxpayer will make corrections in the future, which causes the tax debt paid to be smaller. However, ePBK cannot accommodate a State Receipt Number that has already been inputted into the SPT, even though corrections have been made to the SPT. And from our experience, most PBKs are actually carried out on SSPs that have already been included in the SPT.
So that with this limitation, it actually makes ePBK less usable in most cases.
3. The amount in PBK must be the full amount of the entire SSP
In 1 SSP with the same deposit code, it is very possible for errors or changes to occur which only affect 1 or more transactions but not the whole. However, ePBK can only accommodate, if the PBK is the entire 1 SSP.
The things mentioned above are of course deficiencies that still limit the use of ePBK more optimally, hopefully DGT can add these features so that ePBK can be more useful for taxpayers.