Indonesian Taxation and Economic Terminology in English

KPP Badora (Badan dan Orang Asing) = Foreign Corporate and Individual (Badora) Tax Service Office
BKPM (Badan Koordinasi Penanaman Modal) = Capital Investment Coordinating Board
BPKP (Badan Pengawasan Keuangan dan Pembangunan) = The Development Finance Comptroller / State Comptroller Agency
BAPEPAM (Badan Pengawasan Pasar Modal) = Capital Market Supervisory Board
BPSP (Badan Penyelesaian Sengketa Pajak) = Tax Dispute Settlement Agency; was replace with PP
BAPPENAS (Badan Perencanaan Pembangunan Nasional) = National Development Planning Board
BPN (Badan Pertanahan Nasional) = National Land Agency
BUPLN (Badan Urusan Piutang dan Lelang Nasional) = The State Agency for Receivables and Auctions
BUT (Bentuk Usaha Tetap) = Permanent Establishment (PE)
Bank Persepsi = Tax Payment Bank
BKP (Barang Kena Pajak) = Taxable Good(s)
BBN (Bea Balik Nama) = Title Transfer Tax (esp. vehicles)
BM (Bea Meterai) = Stamp Duty
BPHTB (Bea Pengalihan Hak Atas Tanah & Bangunan) = Land and Building Title Transfer Duty
Berita Acara Hasil Pemeriksaan = Acknowledgement of Audit Results
Berita Acara Pemusnahan = Destruction Report/Destruction Declaration
Buku Petunjukkan Pengisian = Instruction Booklet
DPP (Dasar Pengenaan Pajak) = Tax (Imposition) Base/Tax Basis
DJBC (Direktorat Jenderal Bea dan Cukai) = The Directorate General of Customs and Excise
DJLK (Direktorat Jenderal Lembaga Keuangan) = The Directorate General of Financial Institutions
DJP (Direktorat Jenderal Pajak) = The Directorate General of Taxation (DGT)
Direktur Peraturan Pajak = The Director of Tax Regulations
Faktur Pajak = Tax Invoice(s)
Faktur Pajak Pengganti = Revised Tax Invoice(s)
Fiskal Luar Negeri = Exit Tax or Departure Tax
IKPI (Ikatan Konsultan Pajak Indonesia) = Indonesian Tax Consultants Association
JKP (Jasa Kena Pajak) = Taxable Service(s)
KPP (Kantor Pelayanan Pajak) = Tax Service Office(s)
Karikpa (Kantor Pemeriksaan dan Penyidikan Pajak) = Tax Audit and Investigation Office
KPKN (Kantor Perbendaraan dan Kas Negara) = The State Treasury
KPP PMB (Kantor Pelayanan Pajak Perusahaan Masuk Bursa) = Tax Service Office for Publicly Listed Companies
KUP (Kantor Umum dan Tata Cara Pajak) = General Provisions and Tax Procedures
Kanwil (Kantor Wilayah) = Regional Office
KB (Kawasan Berikat) = Bonded Zone(s)
KAPET (Kawasan Pengembangan Ekonomi Terpadu) = Integrated Economic Development Zone(s)
Kepala Bidang Rikpan (Kepala Bidang Pemeriksaan dan Penyidikan Pajak) = Division Head of The Tax Audit and Investigation Office
Kasi (Kepala Seksi) = Section Head(s)
Kasubdit (Kepala Sub-Direktorat) = Sub-Directorate Head(s)
Kasubsi (Kepala Sub-Seksi) = Sub-Section Head(s)
KEPMEN (Keputusan Menteri) = Ministerial Decree(s)
UU KUP (Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan) = The General Tax Provisions and Procedures Law
Ketua Majelis (BPSP) = Presiding Judge (Tax Dispute Settlement Agency)
KLU (Klasifikasi Lapangan Usaha) = Business Field Classification
KBH (Kontrak Bagi Hasil) = Production-Sharing contract (PSC)
KK (Kontrak Karya) = Contract of Work (CoW)
KP (Kuasa Pertambangan) = Delegated Mining Rights
NJKP (Nilai Jual Kena Pajak) (PBB) = Taxable Sales Value (L and B Tax)
NJOP (Nilai Jual Objek Pajak) (PBB) = Land and Building Tax Imposition Base, or Tax Object Sales Value
NPPKP (Nomor Penegasan Pengusaha Kena Pajak) = Taxable VAT Entity Confirmation Number
NPWP (Nomor Pokok Wajib Pajak) = Tax ID Number / Tax Registration Number
NPP (Nota Perhitungan Pajak) = Tax Calculation/Computation Memo
PBB (Pajak Bumi dan Bangunan) = Land and Building Tax (L and B tax)
Pajak Keluaran = Output VAT
Pajak Masukan = Input VAT
Pajak Pembangunan = Development Tax (for district/regency level)
PPh (Pajak Penghasilan) = Income Tax
PPnBM (Pajak Penjualan atas Barang Mewah) = Luxury Sales Tax (LST), or Sales Tax on Luxury Goods
PPN (Pajak Pertambahan Nilai) = Value Added Tax (VAT)
Pajak Pertambahan Nilai Tidak Dipungut = Non-Collected VAT
PTLL (Pajak Tidak Langsung Lain) = Other Indirect Taxes
PE (Pedagang Eceran) = Retail Merchant / Retail Trader
Pekerjaan Bebas = Self-Employment / Freelance Work
Pembangunan Sendiri = Independent Construction
PEB (Pemberitahuan Ekspor Barang) = Export Declaration(s)
PHP (Pemberitahuan Hasil Pemeriksaan) = Notification of Tax Audit Findings
PIB (Pemberitahuan Impor Barang) = Import Declaration(s)
PLK (Pemeriksaan Lengkap Kantor) = Comprehensive Office Tax Audit(s)
PLL (Pemeriksaan Lengkap Lapangan) = Comprehensive Field Tax Audit(s)
PSK (Pemeriksaan Sederhana Kantor) = Simple Office Tax Audit(s)
PSL (Pemeriksaan Sederhana Lapangan) = Simple Field Tax Audit(s)
PP (Pengadilan Pajak) = Tax Court
Pemeteraian Kemudian = Postdated Duty Stamp(s)
Pemungut Pajak = VAT Collector
PMA (Penanaman Modal Asing) = Foreign Capital Investment
PMDN (Penanaman Modal Dalam Negeri) = Domestic Capital Investment
PTKP (Penghasilan Tidak Kena Pajak) = Non-Taxable Income
PKP (Pengusaha Kena Pajak) = VAT Enterprise(s) / Taxable Enterprise(s)
PKP PE (Pengusaha Kena Pajak Pedagang Eceran) = Retail-Trade Taxable Enterprise(s)
PKP Rekanan (Pengusaha Kena Pajak Rekanan) = VAT-Collector Counterpart(s)
Permohonan Peninjauan Kembali = A Request for Reconsideration / Judicial Review
Permohonan Penundaan Pajak = Tax Deferment Request(s)
Pertimbangan Risalah Penyelesaian Keberatan = (Tax) Auditor’s Objection Memorandum
Peraturan Menteri Keuangan = Minister of Finance Regulation
Restitusi Pajak = Tax Refund(s)
Secara Jabatan = Ex Officio
Seksi Penerimaan dan Keberatan = Receiving and Objection Section
Surat Banding Pemohon = An Appeal(s)
Surat Bantahan Pemohon = Response to An Appeal Summation
SE (Surat Edaran) = Circular (Letter)
Surat Keberatan = Objection (Letter)
Putusan Banding = Appeal Decision (Letter)
Surat Keputusan Keberatan = Objection Decision (Letter)
SKKPP (Surat Keputusan Kelebihan Pembayaran Pajak) = Tax Overpayment Decision (Letter)
SKPIB (Surat Keputusan Pemberian Imbalan Bunga) = Interest Repayment Decree
SKPPKP (Surat Keputusan Pengembalian Pendahuluan Kelebihan Pajak) = Advance Tax Overpayment Refund Decree
SKPPKP (Surat Keputusan Pengukuhan Pengusaha Kena Pajak) = Taxable Enterprise Confirmation (Letter)
SKB (Surat Keterangan Bebas) = Exemption Certificate(s)
SKF (Surat Keterangan Fiskal) = Tax Clearance Certificate/Letter
SKFLN (Surat Keterangan Fiskal Luar Negeri) = Fiscal Exit (Departure) Tax Payment Slip
SKT (Surat Keterangan Tarif) = Tax Relief Certificate
SKP (Surat Ketetapan Pajak) = Tax Assessment (Letter)
SKPKB (Surat Ketetapan Pajak Kurang Bayar) = Tax Underpayment Assessment (Letter)
SKPKBT (Surat Ketetapan Pajak Kurang Bayar Tambahan) = Additional Tax Underpayment Assessment (Letter)
SKPLB (Surat Ketetapan Pajak Lebih Bayar) = Tax Overpayment Assessment (Letter)
SKPN (Surat Ketetapan Pajak Nihil) = Nil Tax Assessment (Letter)
Surat Pajak Pertambahan Nilai Tidak Dipungut = Non-Collected VAT Certificate
Surat Paksa = Distress Warrant
Surat Panggilan = Summons (Letter)
SPS (Surat Panggilan Sidang) = Hearing Summons (Letter)
SPHP (Surat Pemberitahuan Hasil Pemeriksaan) = Notification of Tax Audit Findings
SPT Masa (Surat Pemberitahuan Masa) = Periodic Tax Return (usually monthly)
SPOP (Surat Pemberitahuan Obyek Pajak) = Tax Object Notification (Letter) (L&B Tax)
SPPT (Surat Pemberitahuan Pajak Terutang) (PBB) = Notification of Tax Due (L&B Tax)
SPT (Surat Pemberitahuan Tahunan) = Annual Tax Return
SPK (Surat Peninjauan Kembali) = Request for Reconsideration
Surat Peringatan = Reminder Letter
SPMKP (Surat Perintah Membayar Kelebihan Pajak) = Tax Overpayment Refund Order
SPPP (Surat Perintah Pemeriksaan Pajak) = Tax Audit Order, or Tax Audit Instruction Letter
SPPSS (Surat Perintah Penagihan Seketika dan Sekaligus) = Immediate and Total Tax Collection Order(s)
SPPB (Surat Perintah Penyerahan Barang) = Delivery Order(s)
Surat Pernyataan Persetujuan = Declaration of Acceptance
Surat Pernyataan Persetujuan atas Hasil Pemeriksaan Pajak = Declaration of Acceptance of (The) Tax Audit Findings
SPPB (Surat Persetujuan Pengeluaran Barang) = Approval for The Export of Goods, Goods Export Approval
SSBC (Surat Setoran Bea Cukai) = Excise Payment Slip(s)
SSBPHTB (Surat Setoran Bea Perolehan Hak atas Tanah dan Bangunan) = Land and Building Duty Payment Slip
SSP (Surat Setoran Pajak) = Tax Payment Slip(s)
SSPNBP (Surat Setoran Penerimaan Negara Bukan Pajak) = Non-Tax State Revenue Payment Slip
SS (Surat Sita) = Confiscation Letter(s)
STP (Surat Tagihan Pajak) = Tax Collection Letter(s)
Surat Teguran = Warning Letter(s)
Surat Uraian Banding = Appellee’s Brief
TBPFLN (Tanda Bukti Pajak Fiskal Luar Negeri) = Fiscal Exit Tax Payment Slip(s)