On 15 September 2026, the DJP reinforced the self-assessment principle enshrined in Article 12 of the Tax Collection Law (UU KUP), emphasizing that taxpayers bear the primary responsibility to calculate, deposit, and report their own tax liabilities. The article details the legal basis for the DJP’s shift from assessment-based to self-assessment administration, enabled by the Coretax platform’s real-time validation engines. It outlines the statute of limitations for DJP audits (5 years) and the taxpayer’s right to object within 3 months of assessment letters.
Key Takeaways
- Legal Certainty Enhanced: Article 12 UU KUP provides the statutory foundation for the DJP to accept taxpayer-declared liabilities as final unless evidence of underreporting emerges.
- Technology-Driven Compliance: Coretax performs instantaneous arithmetic checks, cross-references third-party data (e-invoices, bank reports), and flags discrepancies before SPT submission.
- Objection Rights Preserved: Taxpayers retain the right to file objections (Keberatan) and appeals (Bandung) against DJP corrections, with the burden of proof shifting to the DJP after the initial assessment.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement