Technology In Tax; Taxation Made Simpler With E-PBK

In Accordance to Article 1 clause 24, Regulation of The Ministry of Finance of Republic of Indonesia No. 242/PMK.03/2014 as follows:

Pemindahbukuan (PBK) is an administrative process in taxation that can be translated as 'bookkeeping transfer'. When an error is recorded in a tax revenue, a PBK can be filed to set the records straight. The process is now made simpler since 12 December 2022 when Electronic bookkeeping transfer (E-PBK) feature is introduced to tax payers.

What differs E-PBK process to the regular PBK process?

1. Tax payer no longer have to go to a tax service office to file a PBK.

2. Tax payer can monitor and view the result of their E-PBK online

Types of error in a tax payment can be in the form of, but not limited to:

1. Errors in filling out the Tax Payment Slip (SSP Surat Setoran Pajak), Customs, Excise, and Tax Payment Slip (SSPCP Surat Setoran Pabean, Cukai, dan Pajak) forms, both concerning the tax payer himself and other tax payer.

2. Errors in filling in data on tax payments made through the electronic tax payment system stated in the State Revenue Receipt (BPN Bukti Penerimaan Negara).

3. Errors in the recording of SSP and SSPCP or those made by the Perception Bank, Perception Post, or Other Perception Institutions.

4. Errors in recording or filling in Proof of State Revenue by DJP employees.

Tax payer can access E-PBK features through their account in pajak.go.id

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