# ============================================================ # ENTERPRISE TAX STANDARD # Indonesian Tax Standard # ERP Framework # Version 1.0 # ============================================================ Purpose This document defines mandatory taxation standards for the ERP. All taxation modules shall comply with Indonesian tax regulations and support future regulation changes through configurable settings. ============================================================ TAX PRINCIPLES ============================================================ Compliance Accuracy Auditability Traceability Configurability Consistency Non-Repudiation ============================================================ SUPPORTED TAX ============================================================ PPN PPN Masukan PPN Keluaran PPh Pasal 21 PPh Pasal 22 PPh Pasal 23 PPh Pasal 4 Ayat (2) PPh Pasal 26 PPh Badan ============================================================ CONFIGURATION ============================================================ Tax shall never be hardcoded. Support Tax Code Tax Rate Effective Date Expiration Date Tax Category Tax Type ============================================================ PPN ============================================================ Support Inclusive Exclusive 0% 11% 12% Future Rate Tax calculation shall be configurable. ============================================================ PPN INPUT ============================================================ Support Purchase Invoice Import Adjustment Credit Note Debit Note ============================================================ PPN OUTPUT ============================================================ Support Sales Invoice Debit Note Credit Note Return ============================================================ PPH ============================================================ Support configurable Rate Object Non Object Threshold NPWP Without NPWP ============================================================ TAX ROUNDING ============================================================ Tax rounding shall follow configurable policy. Never hardcode rounding. ============================================================ TAX INVOICE ============================================================ Support Tax Invoice Number Issue Date Customer NPWP Customer Name Customer Address Tax Base Tax Amount ============================================================ E-FAKTUR ============================================================ Support Export Import Synchronization Status Replacement Cancellation ============================================================ E-BUPOT ============================================================ Support Withholding Tax Proof Number Export Import Correction ============================================================ WITHHOLDING TAX ============================================================ Support Vendor Customer Employee Government ============================================================ TAX JOURNAL ============================================================ Tax posting shall automatically generate accounting entries. Tax journal shall never be entered twice. ============================================================ TAX ADJUSTMENT ============================================================ Support Correction Replacement Cancellation Manual Adjustment Every adjustment requires approval. ============================================================ MULTI BRANCH ============================================================ Support Branch NPWP Tax Reporting Per Branch Centralized Reporting ============================================================ AUDIT TRAIL ============================================================ Record User Datetime Old Value New Value Reason Approval ============================================================ VALIDATION ============================================================ Validate NPWP Tax Code Tax Rate Tax Period Posting Status ============================================================ REPORT ============================================================ Support PPN Report PPh Report Tax Summary Tax Detail Tax Reconciliation ============================================================ PERIOD ============================================================ Support Open Close Reopen (Approval Required) ============================================================ INTEGRATION ============================================================ Tax shall integrate with Sales Purchase Inventory Cash Bank General Ledger Accounts Payable Accounts Receivable ============================================================ FORBIDDEN ============================================================ Hardcoded Tax Rate Duplicate Tax Calculation Manual Tax Journal Delete Posted Tax Edit Submitted Tax Missing Audit Trail ============================================================ REVIEW CHECKLIST ============================================================ Configuration Tax Rate Tax Formula Posting Audit Trail Integration Reporting Compliance ============================================================ SUCCESS CRITERIA ============================================================ Tax processing shall be Accurate Configurable Auditable Traceable Integrated Compliant ============================================================ END OF DOCUMENT ============================================================