Sri Mulyani merilis pedoman pengumpulan pajak untuk kepala regional di

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Jakarta, . Indonesia – Menteri Keuangan Sri Mulyani Indrawati mengeluarkan pedoman untuk audit dan pengumpulan pajak lokal. Panduan ini ditulis dalam Peraturan Menteri Keuangan Republik Indonesia Nomor 7 tahun 2025 tentang pedoman untuk inspeksi dan pengumpulan pajak regional.

Berdasarkan Peraturan Menteri Keuangan, kepala regional berwenang untuk melakukan inspeksi. Peraturan ini dikeluarkan untuk mengimplementasikan ketentuan Pasal 73 paragraf (5) dan Pasal 84 dari Nomor Peraturan Pemerintah 35 tahun 2023 tentang ketentuan pajak regional dan pembalasan regional

“Pemeriksaan ini bertujuan untuk menguji kepatuhan dengan pemenuhan kewajiban pajak dan tujuan lain untuk mengimplementasikan ketentuan undang -undang dan peraturan mengenai pajak dan pungutan regional,” kata Pasal 3 Menteri Keuangan No. 7 tahun 2025 dikutip pada saat ini Selasa (4/2/2025).

Berdasarkan Pasal 6, pemeriksaan dilakukan dengan jenis inspeksi lapangan dan inspeksi kantor.

“Kepala Distrik dapat menunjukkan anggota anggota untuk membantu dalam proses inspeksi yang dilakukan oleh kantor pemeriksa dan/atau pemeriksa berdasarkan surat kantor yang diterbitkan oleh kepala distrik,” dalam Pasal 6.

Peraturan juga mensyaratkan kepala regional untuk mendokumentasikan pemeriksaan dalam bentuk Inspection Working Papers (KKP) sebagai bukti bahwa pemeriksaan telah dilakukan sesuai dengan standar implementasi.

Selain itu, KKP juga dimaksudkan sebagai bahan diskusi akhir untuk hasil temuan pemeriksaan, sumber data atau informasi untuk penyelesaian keberatan atau banding yang diajukan oleh wajib pajak, dan sebagai referensi untuk pemeriksaan berikutnya

Adapun pengumpulan pajak, berdasarkan Pasal 93 penagihan dilakukan pada perusahaan asuransi pajak dari wajib pajak pribadi atau perusahaan asuransi pajak dari pembayar pajak perusahaan.

(Haa/haa)

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