Home Business Inilah indikator Wajib Pajak Badan Usaha, yang masuk Prioritas Pemeriksaan

Inilah indikator Wajib Pajak Badan Usaha, yang masuk Prioritas Pemeriksaan


sepuluhdetik.com, Bandar Lampung – Dalam SE – 15/PJ/2018 yang mengatur tentang pedoman dalam melaksanakan kegiatan pemeriksaan oleh Unit Pelaksana Pemeriksaan melalui penyusunan Daftar Sasaran Prioritas Penggalian Potensi (DSP3), ada beberapa indikator wajib pajak Badan usaha yang akan diusulkan untuk diperiksa.

Daftar Sasaran Prioritas Penggalian Potensi (DSP3) adalah daftar Wajib Pajak yang menjadi sasaran prioritas penggalian potensi perpajakan sepanjang tahun berjalan baik melalui kegiatan pengawasan maupun pemeriksaan.

Aba beberapa indikator dalam menentukan Daftar Sasaran Prioritas Penggalian Potensi (DSP3) antara lain :

1. Ketidakpatuhan pembayaran dan penyampaian SPT;
2. Wajib Pajak belum pernah dilakukan pemeriksaan dengan ruang lingkup seluruh jenis pajak (all taxes) selama 3 tahun terakhir;
3. Analisis CTTOR, GPM, NPM dibandingkan dengan hasil benchmarking industri sejenis di Kanwil terkait sesuai dengan ketentuan yang mengatur mengenai benchmarking. Risiko ketidakpatuhan tinggi apabila selisih antara analisis tersebut dengan rata-rata industri lebih besar dari 20%;
4. Ketidaksesuaian antara profil SPT dengan profil ekonomi (usaha dan kekayaan) sesungguhnya berdasarkan fakta lapangan;
5. Memiliki transaksi dengan pihak yang memiliki hubungan istimewa, terutama dengan pihak afiliasi yang berkedudukan di negara yang memiliki tarif pajak efektif yang lebih rendah dari tarif pajak efektif di Indonesia;
6. Memiliki transaksi afiliasi dalam negeri (intra-group transaction) dengan nilai transaksi lebih dari 50% dari total nilai transaksi;
7. Memiliki transaksi afiliasi dalam negeri dengan anggota grup usaha yang memiliki kompensasi kerugian;
8. Wajib Pajak yang menerbitkan Faktur Pajak kepada pembeli dengan NPWP 000 lebih dari 25% dari total Faktur Pajak yang diterbitkan dalam satu Masa Pajak; dan/atau
9. Adanya Informasi, Data, Laporan, dan Pengaduan (IDLP) dan/atau Center for Tax Analysis (CTA).

Apabila tedapat indikasi tersebut, maka akan diusulkan Pemeriksaan oleh Kepala Kantor Pelayanan Pajak.(SPR)


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