PERATURAN DIREKTUR
JENDERAL PAJAK
NOMOR PER-25PJ2011, TENTANG BENTUK DAN TATA CARA PENGGUNAAN TEMPLATE
SURAT SETORAN
PAJAK DALAM
BAHASA INGGRIS
TAX ACCOUNT AND PAYMENT CODE LIST
1. Tax Account Code 411121 for Income Tax Article 21
Payment Code
Payment Type Description
100 Income Tax Article 21 Periodic
Payment Payment to settle tax underpaid in accordance
with Income Tax Article 21 Periodic Tax Returns, including amendments, provided that the Director
General of Taxes has not commenced an audit.
199 Income Tax Article 21 Prepaid
Payment on Notice of
Tax Assessment
Payment to settle Income Tax Article 21 Notice of Tax Assessment before issuance.
200 Income Tax Article 21 Annual
Payment Payment to settle tax underpaid in accordance
with Income Tax Article 21 Annual Tax Returns. 300
Income Tax Article 21 Payment on Notice of Tax Collection
Payment to settle amount payable in accordance with Income Tax Article 21 Notice of Tax
Collection. 310
Income Tax Article 21 Payment on Notice of Tax Underpayment
Assessment Payment
to settle
amount underpaid
in accordance with Income Tax Article 21 Notice of
Tax Underpayment Assessment. 311
Final Income Tax Article 21 Notice of Tax Underpayment
Assessment in terms of Lump Sum Payment
on Pension, Annuity, and Severance Pay
Payment to
settle amount
underpaid in
accordance with Final Income Tax Article 21 Notice of Tax Underpayment Assessment in terms
of lump sum payment on pension, annuity, and severance pay.
320 Income Tax Article 21 Notice of
Additional Tax Underpayment Assessment
Payment to
settle amount
underpaid in
accordance with Income Tax Article 21 Notice of Additional Tax Underpayment Assessment.
321 Final Income Tax Article 21
Notice of
Additional Tax
Underpayment Assessment in Terms of Lump Sum Payment
on Pension,
Annuity, and
Severance Pay Payment
to settle
amount underpaid
in accordance with Final Income Tax Article 21
Notice of
Additional Tax
Underpayment Assessment in terms of lump sum payment on
pension, annuity, and severance pay. 390
Payment on
Notice of
Correction Decision, Decision on
Objection, Decision
on Appeal, or Decision on Review
Payment to
settle amount
underpaid in
accordance with Notice of Correction Decision, Decision on Objection, Decision on Appeal, or
Decision on Review. 401
Final Income Tax Article 21 in Terms of Lump Sum Payment
on Pension,
Annuity, and
Severance Pay Payment to settle Final Income Tax Article 21
payable in terms of
pension, annuity,
and severance pay.
402 Final Income Tax Article 21 in
Terms of
Wages, Salaries,
Honoraria, Bonuses, Gratuities, and
Other Remunerations
Received by State Officials, Civil Servants, Members of the
Armed Forces, Members of the Police
Forces, and
Their Retirees
Payment to settle Final Income Tax Article 21 Payable in terms of wages, salaries, honoraria,
bonuses, gratuities, and other remunerations received by state officials, civil servants, members
of the armed forces, members of the police forces, and their retirees.
500 Income
Tax Article
21 on
Voluntary Disclosal
on Incorrectness
Payment to settle tax underpaid in accordance with voluntary disclosal on Income Tax Article 21
Tax returns incorrectness as stated in Article 8 Paragraph 3 or 5 of the Law on General
Provisions and Tax Procedures.
501 Income
Tax Article
21 on
Termination of Investigation on Criminal Tax Offence
Payment to settle Tax payable in accordance with Income Tax Article 21 Tax Returns in terms of
Termination of Investigation on Criminal Tax Offence as stated in Article 44B Paragraph 2 of
the
Law on
General Provisions
and Tax
Procedures. 510
Administrative Penalties in the Form of Fines or Surcharges in
Terms of Voluntary Disclosal on Incorrectness
Payment to settle administrative penalties in the form of fines or surcharges in terms of voluntary
disclosal on Income Tax Article 21 Tax Returns incorrectness, as stated in Article 8 Paragraph 3
or 5 of the Law on General Provisions and Tax Procedures.
511 Administrative Penalties in the
Form of Fines in Terms of Termination of Investigation on
Criminal Tax Offence Payment to settle administrative penalties in the
form of
fines in
terms of
termination of
investigation on criminal tax offence , as stated in Article 44B Paragraph 2 of the Law on General
Provisions and Tax Procedures.
2. Tax Account Code 411122 for Income Tax Article 22
