Tax Service Office: Definition, Types, Duties and Functions

The Tax Service Office (KPP) is a work unit under the Indonesian Directorate General of Taxes (DJP) which is responsible for service, supervision and tax revenue in its working area. This office has many duties and functions that serve taxpayers.

Definition

Have you ever heard of KPP? If you've ever done taxes, you'll be familiar with it. KPP, or Tax Service Office, is the "shop" of the Directorate General of Taxes (DJP) where we can take care of various matters related to taxes. The Tax Service Office (KPP) is an operational work unit of the Directorate General of Taxes whose function is to provide services, carry out supervision and collect taxes.

The Tax Service Office (KPP) is one of the essential work units under the auspices of the Indonesian Directorate General of Taxes (DJP). The main function of the KPP is to provide services, carry out supervision and handle tax revenues in its working area. 

Types of KPP

There are several types of KPP in Indonesia, namely:

KPP Pratama: Serving Individual and Corporate Taxpayers with certain criteria in their work area. Similar to our neighborhood "grocery store". They serve us, the Taxpayers, both individuals and small companies.

Intermediate KPP: Usually handles corporate taxpayers with certain criteria that have high complexity. Like a "supermarket", this KPP serves large companies whose affairs are more complicated.

Special KPP: Handling certain taxpayers such as corporate taxpayers with large contributions or taxpayers who are members of certain programs. This is special! Especially for large companies or those that have certain tax matters.

other KPPs: For example, the Land and Building Tax KPP (PBB) which specifically handles taxes on land and buildings. As the name suggests, it only focuses on land and building taxes.

Tasks of the KPP

In carrying out its duties, the KPP has the responsibility to provide services to Taxpayers, such as consultation, NPWP registration, and issuance of SPT. Apart from that, KPP also monitors taxpayer compliance, collects unpaid taxes, and processes data and information related to taxation. 

Providing services to Taxpayers and the general public related to tax obligations.

• Carry out supervision and inspection of Taxpayer compliance.
• Carry out collection of unpaid taxes.
• Carry out tax receipts and deposit them into the State Treasury.
• Processing tax data and information.

KPP function

Service: Provides tax consultations, NPWP registration, SPT issuance, etc.

Supervision: Supervise Taxpayer compliance in fulfilling their obligations.

Billing: Carrying out collection actions against taxpayers who have tax arrears.

Admission: Receive tax payments from Taxpayers and deposit them into the State Treasury.

Data and Information Processing: Manage data and information relating to Taxpayers for tax administration purposes.

Further regulations regarding the KPP and its duties can be found in the applicable laws and regulations in Indonesia, especially those issued by the Directorate General of Taxes.

All functions and tasks are carried out to ensure taxpayer compliance and optimize tax revenues for the state.

Want to ask questions about taxes? Just come.

Don't have a NPWP or want to take care of your SPT? Here it is.

Have tax arrears? Later, the KPP will remind you, OK?

So, KPP is a kind of "one-stop service" for our tax matters. All information and services about taxes, from consultations to payments, are here. So, if you have tax matters, you already know where to go, right?

Hopefully this article can help you understand more clearly about KPP!