Lampiran I Surat Edaran Dirjen Pajak Nomor : SE-06/PJ.71/2000 Tanggal : 25 April 2000 DAFTAR PELAKSANAAN PEKERJAAN PEMERIKSA PAJAK Nama Pemeriksa : NIP : Halaman :
KPP/KARIKPA/KANWIL/KPDJP : ................................................... Periode Penerbitan SPPP : 1 Januari 199.......s.d. 31 Desember 199....... No. Urut
Tanggal SPPP/Disampaikan ke.W.P/LHP
(1) .....
(2) SPPP Disampaikan ke WP : LHP :
....
SPPP Disampaikan ke WP : LHP :
.....
SPPP Disampaikan ke WP : LHP :
.....
SPPP Disampaikan ke WP : LHP :
Catatan KPP
Nama Wajib Pajak NPWP
(3)
Nama Supervisor/ Ketua Tim/Anggota Pemeriksa
(4) Supervisor : Ketua Tim : Anggota Tim : Anggota Tim : Anggota Tim : Supervisor : Ketua Tim : Anggota Tim : Anggota Tim : Anggota Tim : Supervisor : Ketua Tim : Anggota Tim : Anggota Tim : Anggota Tim : Supervisor : Ketua Tim : Anggota Tim : Anggota Tim : Anggota Tim :
: Supervisor : Kepala Seksi Ketua Tim : Kasubsi/Gol.IIIa Anggota Tim :
PKP (Rugi)/DPP PPN Pajak Ymh(Lebih) Dibayar SPT WP PemeSPT WP (Rp Peme(Rp Juta) riksa (Rp Juta) Juta) riksa (Rp Juta)
Pajak Yang Dibayar WP (Rp Juta)
(5) (6) Penghasilan Kena Pajak (Rugi) Dasar Pengenaan Pajak PPN
(7) (8) PPh Ymh/(Lebih) Dibayar PPN Ymh/(Lebih) Dibayar
PPh PPN
(9)
Penghasilan Kena Pajak (Rugi) Dasar Pengenaan Pajak PPN
PPh Ymh/(Lebih) Dibayar PPN Ymh/(Lebih) Dibayar
PPh PPN
Penghasilan Kena Pajak (Rugi) Dasar Pengenaan Pajak PPN
PPh Ymh/(Lebih) Dibayar PPN Ymh/(Lebih) Dibayar
PPh PPN
Penghasilan Kena Pajak (Rugi) Dasar Pengenaan Pajak PPN
PPh Ymh/(Lebih) Dibayar PPN Ymh/(Lebih) Dibayar
PPh PPN
WP Ajukan Keberatan Ya/ Tidak Kep.DJP (Rp Juta)
(10)
(11)
WP Ajukan Banding Ya/ Tidak Kep. BPSP (Rp Juta) (12) (13)
Lampiran 2 Surat Edaran Dirjen Pajak Nomor : SE-06/PJ.71/2000 Tanggal : 25 April 2000 CHECK LIST REVIEW TERHADAP TIM PEMERIKSA 1. WAJIB PAJAK 1.1. Nama Wajib Pajak
: ...................................................................................................... [OP][Bdn]
1.2. NPWP
:
1.3. Alamat Domisili
: .......................................................................................................
1.4. Alamat Lokasi
: .......................................................................................................
1.5. Pemeriksaan terhadap
: Domisili / Lokasi / Domisili & Lokasi
1.6. Jenis dan Ruang Lingkup Pemeriksaan
: Rutin / Khusus / ..................- PSK/PSL/PL
1.7. Masa/Tahun Pajak
: ........................................................................................................
1.8. Laporan Keuangan
: Priode Pembukuan ........................................................................... Diaudit oleh KAP/BPKP? [ ] Ya Nama KAP : .......................................................................... No/Tgl.LAP : .......................................................................... Opini [
: ..........................................................................
] Tidak
Adakah Surat Pernyataan Tidak Diaudit KAP/BPKP? [ ] ADA [ ] TIDAK 1.9. Jenis Usaha
Alasan : ..........................................................................
: ...........................................................................................................
2. PEMERIKSA PAJAK 2.1. Unit yang melakukan pemeriksaan pajak : ................................................................................................ 2.2. Tim Pemeriksa : Supervisor
:
........................................
NIP : ............................................................
Ketua Tim
:
........................................
NIP : ............................................................
Anggota tim
:
1. .....................................
NIP : ............................................................
2. .....................................
NIP : ............................................................
3. .....................................
NIP : ............................................................
3. PELAKSANAAN PEMERIKSAAN PAJAK 3.1.
SP3 Nomor
: ........................................................................
Tgl : ..............................
3.2.
Tgl : ..............................
3.3.
Surat Pemberitahuan Pemeriksaan Pajak disampaikan kepada Wajib Pajak Dalam hal PSK Surat Panggilan dikirim kepada Wajib Pajak
3.4.
Permintaan untuk meminjamkan buku, catatan, dokumen, dsb.
Tgl : ...............................
3.5.
Surat Permohonan Wajib Pajak untuk memperpanjang batas waktu dalam surat permintaan : [ ] Ada Alasan : ..........................................................................
Tgl : ...............................
[ ] Tidak ada 3.6.
Surat Peringatan I
Tgl : ..........................
Alasan : ................................................................................................................. Surat Peringatan II
Tgl : ..........................
3.7.
Surat Pemberitahuan Hasil Pemeriksaan [ ] Ada
Tgl : ..........................
[ ] Tidak ada 3.8.
Alasan : ..........................................................................
Surat Permohonan Wajib Pajak untuk memperpanjang waktu penyampain tanggapan : [ ] Ada
Tgl : ............................
[ ] Tidak ada 3.9.
Tanggapan Wajib Pajak terhadap hasil pemeriksaan : [ ] Ada
Tgl : ............................
[ ] Tidak ada 3.10. Closing Conference : [ ] Ada
Tgl : ............................
[ ] Tidak ada 3.11. Buku, catatan, dokumen, dsb dikembalikan tanggal : ........................................................................ 3.12. K K P : [ ] Ada
[ ] Lengkap
[ ] Tidak ada
[ ] Tidak lengkap
3.13. L P P Nomor : ....................................................................................
Tgl : ...........................
3.14. Dalam hal Pemeriksaan Khusus karena pengaduan masyarakat, penjelasan atas kebenaran pengaduan disajikan dalam LPP : [ ] Ya [ ] Tidak 3.15. Nota Penghitungan, Lembar Persetujuan dan atau Berita Acara Hasil Pemeriksaan dikirim tanggal : ............................................................................................................. 3.16. DKHP dikirim tanggal : .................................................................................................................. 3.17. Jangka Waktu Pemeriksaan : a. b. c.
Pemberitahuan Perpanjangan Penyelesaian Pemeriksaan Tanggal : .............................. Permohonan Perpanjangan Penyelesaian Pemeriksaan I Tanggal : ............................... Permohonan Perpanjangan Penyelesaian Pemeriksaan II Tanggal : ..............................
4. PERBANDINGAN SPT WAJIB PAJAK, HASIL PEMERIKSAAN DAN KEPUTUSAN KEBERATAN 4.1. PPh Wajib Pajak Orang Pribadi/Badan Uraian A. PKP menurut SPT Wajib Pajak
SPT Wajib Pajak Rp =============
Hasil Pemeriksaan Rp ============
Keputusan Keberatan Rp ===========
B. Koreksi Fiskal : 1.
.........................................
Rp
Rp
2.
.........................................
Rp
Rp
3.
.........................................
Rp
Rp
4.
.........................................
Rp
Rp
5.
.........................................
Rp
Rp
6.
.........................................
Rp
Rp
7.
.........................................
Rp
Rp
8.
.........................................
Rp
Rp
9.
Rp
Rp
10. .........................................
Rp --------------------Rp ============ Rp ============ Rp --------------------Rp
Rp --------------------Rp ============ Rp ============ Rp --------------------Rp
Jumlah Koreksi Fiskal (B) C. PKP setelah Koreksi Fiskal (A - B) D. PPh Terutang
Rp
E. Kredit Pajak m/Wajib Pajak
Rp
----------------------Koreksi Kredit Pajak
Rp Rp ----------------------------------------F. PPh kurang (lebih) bayar Rp Rp Rp G. Sanksi administrasi Rp Rp Rp --------------------------------------------------------------H. PPh ymh. Dibayar (F-G) Rp Rp Rp ============= ============ ============ 4.2. Pajak lainnya : .......................................................................................................................................... ................................................................................................................................................................. 5. PERBANDINGAN KOREKSI FISKAL PEMERIKSA, TANGGAPAN WAJIB PAJAK, DAN PENDAPAT DALAM KEPUTUSAN KEBERATAN (YANG DIKABULKAN) # Koreksi fiskal no ........................ : mengenai ............................................................................
#
#
#
#
Alasan Pemeriksa
:
........................................................................................... ........................................................................................... ........................................................................................... ........................................................................................... ........................................................................................... ...........................................................................................
Sanggahan Wajib Pajak
:
Pendapat dalam Keputusan Keberatan
:
Koreksi fiskal no ............................
:
mengenai ............................................................................
Alasan Pemeriksa
:
Sanggahan Wajib Pajak
:
Pendapat dalam Keputusan Keberatan
:
........................................................................................... ........................................................................................... ........................................................................................... ........................................................................................... ........................................................................................... ...........................................................................................
Koreksi fiskal no..........................
:
mengenai ............................................................................
Alasan Pemeriksa
:
Sanggahan Wajib Pajak
:
........................................................................................... ........................................................................................... ........................................................................................... ...........................................................................................
Pendapat dalam Keputusan Keberatan
:
........................................................................................... ...........................................................................................
Koreksi fiskal no............................
:
mengenai ............................................................................
Alasan Pemeriksa
:
Sanggahan Wajib Pajak
:
Pendapat dalam Keputusan Keberatan Dan seterusnya
:
........................................................................................... ........................................................................................... ........................................................................................... ........................................................................................... ........................................................................................... ...........................................................................................
6. ANALISIS 6.1. ........................................................................................................................................................ ........................................................................................................................................................ 6.2. ........................................................................................................................................................ ........................................................................................................................................................ 6.3. ........................................................................................................................................................ ........................................................................................................................................................ 6.4. ........................................................................................................................................................ ........................................................................................................................................................
7. KESIMPULAN 7.1. ........................................................................................................................................................ ........................................................................................................................................................ 7.2. ........................................................................................................................................................ ........................................................................................................................................................ 7.3. ........................................................................................................................................................ ........................................................................................................................................................ 7.4. ........................................................................................................................................................ ........................................................................................................................................................
Lampiran 3 Surat Edaran Dirjen Pajak Nomor : SE-06/PJ.71.2000 Tanggal : 25 April 2000 ANALISA KEBERATAN/BANDING YANG DITERIMA Nama Wajib Pajak : NPWP :
Lampiran 4 Surat Edaran Dirjen Pajak Nomor : SE-06/PJ.71/2000 Tanggal : 25 April 2000 DAFTAR WAJIB PAJAK YANG MENGAJUKAN KEBERATAN/BANDING
