E-SPOP, New and Easy Facility to Deliver PBB SPOP

Tax Object Tax Return (SPOP) is a letter used by tax subjects or taxpayers to report tax object data according to the provisions of the Law on Land and Building Tax (PBB) attached with the SPOP Attachment as an integral part of the SPOP. Since the promulgation of Law Number 28 of 2009 concerning Regional Taxes and Regional Retributions, the authority to manage PBB is not entirely managed by the Central Government through the Directorate General of Taxes (DGT).

In line with strengthening the implementation of regional autonomy, part of the PBB sector has been handed over to the Regional Government to increase regional capacity in the form of Regional Original Revenue (PAD). The PBB sector that is submitted to the Regional Government is the Rural and Urban Sector (PBB-P2).

In accordance with the provisions of the Minister of Finance Regulation Number 186 / PMK.03 / 2019, DGT's authority to manage PBB only includes the Plantation Sector, Forestry, Oil and Gas Mining, Geothermal Mining, Mineral and Coal Mining and Other Sectors (PBB-P5L). Tax subjects or taxpayers who according to the UN Law have the obligation to report PBB objects, are obliged to register their tax objects by filling in SPOP in the context of data collection and data updating.

The SPOP must be filled in clearly, correctly, and completely as well as signed and submitted to the DGT whose working area includes the location of the tax object, no later than 30 days after the date of receipt of the SPOP by the tax subject. With the increasing development of technology, DGT continues to take advantage of technological developments to improve services to taxpayers.

Starting from the 2021 tax year, to the P5L PBB taxpayer, the DGT has developed a SPOP reporting method from manual to electronic (e-SPOP). Referring to the Director General of Taxes Regulation Number PER-19 / PJ / 2019, the date of submission of the electronic SPOP form is divided into registration and updating. In the context of registration, the date of submission of the electronic SPOP form is the date when the tax object is registered.

In terms of updating, the date of submission of the electronic SPOP form is divided into 1 February for PBB Oil and Gas Mining Sector, Plantation Sector and Geothermal Mining Sector and March 31 for Forestry Sector, Mineral and Coal Mining Sector and Other Sectors. Taxpayers, no later than 30 days from that date, are required to submit electronic SPOPs that have been filled in through the DGT website or other channels determined by DGT.

In addition to technological developments, the implementation of e-SPOP is motivated by problems in the field, especially at the Tax Service Office (KPP) which administers PBB-P5L. Before using e-SPOP, taxpayers submit SPOP files along with SPOP attachments and supporting documents to KPP in the form of paper copies. Based on the SPOP document, it will then be recorded by the data management department.

At KPP, this function is carried out by the Data and Information Processing Section. Recording that is done manually certainly creates a risk of error, especially for tax offices with quite a lot of tax objects. With the e-SPOP, data recording errors can be minimized considering that through e-SPOP the tax object data is directly connected to the DGT system.

This is very important because the e-SPOP data is data that will then be assessed to determine the Sales Value of the Tax Object (NJOP) as the basis for the issuance of an Outstanding Tax Return (SPPT). In addition, through e-SPOP, differences in the interpretation of the date of submission between taxpayers and DGT can be minimized. The date of submitting the SPOP is important because for the SPPT that has been issued, the taxpayer has a period of 6 months to pay it off.

To be able to use e-SPOP, taxpayers can access the page www.pajak.go.id. After the taxpayer enters the page, the taxpayer needs to activate the e-SPOP feature through the profile menu, activate the service feature by checking e-SPOP. Through the report menu, taxpayers can download electronic SPOP forms along with SPOP attachments in Microsoft Excel format which have been designed in such a way as to be manual SPOPs.

This similarity is intended to facilitate taxpayers in filling it out. The data in the e-SPOP must be filled in clearly, correctly and completely. This clearly means that filling in data does not cause misinterpretation that can harm the state and taxpayers themselves. True means that all data reported must be in accordance with the actual situation. Complete means that the data submitted contains all the elements that must be reported.