Handsome, Review the Balance Please!

Last August, social media was enlivened with a video challenge to review balances at ATM machines. The video shows a number of young people taking part in the challenge by showing the balance on the screen of the ATM machine or vehicle they own. What made the video even more crowded with netizens’ comments was the response from the official social media account of the Directorate General of Taxes (DGT).

Reported from Kompas.com news with the title “Viral, Video “Handsome, Donk Balance Review” Commented by the Directorate General of Taxes”, Director of Counseling, Services, and Public Relations DGT Neilmardin Noor said that one of the duties and functions of DGT is to supervise taxpayers in exercise their tax rights and obligations. So, regarding the comments on the video, it’s not something special.

Netizens’ responses to the video varied, some were positive and some were negative, but we as Indonesians should have an attitude of “it’s nice to see people happy and it’s hard to see people in trouble”, not the other way around. So, we should respond to the busy video with a positive response, such as being a motivation to work hard.

If we always look at things from the positive side, then the happiest party for the viral video should be all of us Indonesian citizens. Why are we happy together? The first reason is that we must be proud because we have young people who have achieved above the average of young people of their age.

The second reason is that the existing achievements can certainly contribute to the country. Contributions to the country will ultimately return to the people. This is in line with the definition of tax in Law Number 28 of 2007 concerning the Third Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures (UU KUP).

In Article 1 of the KUP Law, tax is a mandatory contribution to the state owed by an individual or entity that is coercive under the law, with no direct compensation and is used for the purposes of the state for the greatest prosperity of the people.

So, it is not appropriate if there are netizens or the public who comment if the DGT is the party who is most happy with the viral challenge of the video. The DGT will be happy if the taxpayer’s tax obligations have been carried out in accordance with the applicable laws and regulations.

Information on social media can be used as initial data for research as one of the monitoring activities for DGT. The Annual Income Tax Return (SPT) is a means to report income, assets, and debts owned by taxpayers. If the income is obtained in 2021, it must be included in the 2021 Annual Income Tax Return which will be submitted in 2022.

The provisions for submitting the Annual Income Tax Return are no later than three months after the end of the tax year for individual taxpayers or no later than four months after the end of the tax year for corporate taxpayers. However, if the income was obtained in the previous year, it should be reported in the Annual Tax Return of the year concerned. In the event that the income has not been reported, the taxpayer can make corrections to the Annual SPT.

The filling of the Annual SPT should be done correctly, completely, and clearly. In the explanatory memory of the KUP Law, what is meant by an SPT must be filled out correctly, completely, and clearly are as follows:

True is correct in calculations, including correct in the application of the provisions of tax laws and regulations, in writing, and in accordance with the actual situation.
Complete is to contain all elements related to tax objects and other elements that must be reported in the tax return.

Obvious is reporting the origin or source of the tax object and other elements that must be reported in the Tax Return./p>

In the event that the taxpayer does not report his tax obligations correctly, completely, and clearly then data is found and research is carried out, a request for clarification will be made to the taxpayer. If the taxpayer agrees that there is a written or calculated error or there is income that has not been reported, the taxpayer can make corrections to the Annual Income Tax Return.

Correctional Income Tax Return which results in an increase in tax that must be paid, then the deposit is considered a late deposit so that it will be subject to administrative sanctions in the form of interest.

Every taxpayer is expected to be able to carry out his tax obligations in accordance with applicable regulations. Especially for those who already have a very large income like the one in the video that is currently viral. As in the definition of tax above, that the tax that has been paid will come back again even though it is not directly felt by the paying party.

Because the tax will be used for development as much as possible for the prosperity of the people. Moreover, during a pandemic like today, the taxes paid are very useful to help the affected people so that it is hoped that the wheels of the economy will recover and our country will become stronger. Let’s work together to participate in the implementation of tax obligations because of the “Strong Indonesia Advanced Tax”.