Istilah-istilah pajak dalam Bahasa Inggris tidak bisa diterjemahkan melalui kamus kata per-kata atau melalui google tranlstae. Istilah pajak dalam Bahasa Indonesia dan Bahasa Inggris sudah ditetapkan Menteri Keuangan Sri Mulyani Indrawati sejak 20 Desember 2016.
Ketetapan istilah tersebut tertuang dalam Keputusan Menteri Keuangan Republik Indonesia Nomor 914/KMK.01/2016 tentang Standar Terminologi atau Istilah dalam Bahasa Inggris di Lingkungan Kementerian Keuangan.
Berikut beberapa istilah perpajakan yang ada dalam Bahasa Inggris.
Bahasa Indonesia | Bahasa Inggris |
Badan Hukum | Legality Entity |
Badan Kebijakan Fiskal (BKF) | Fiscal Policy Agency |
Barang Kena Pajak (BKP) | Taxable Goods |
Badan Usaha | Business Entity |
Direktorat Jenderal Bea dan Cukai (DJBC) | Directorate General of Customs and Excise |
Direktorat Jenderal Pajak (DJP) | Directorate General of Taxes |
Kantor Pelayanan Pajak (KPP) | Tax Office |
Kantor Pelayanan Pajak Penanaman Modal Asing | Foreign Investment Tax Office |
Kementerian Keuangan (Kemenkeu) | Ministry of Finance of the Republic of Indonesia |
Laporan Keuangan | Financial Report |
Modul Penerimaan Negara (MPN) | Government Revenue Module |
Neraca | Balance Sheet |
Neraca Keuangan Pemerintah | Government Finance Statistics Balance Sheet |
Nomor Pokok Wajib Pajak (NPWP) | Taxpayer Identification Number |
Otoritas Pabean | Customs and Excises Authorities |
Pajak Bumi dan Bangunan (PBB) | Land and Building Tax |
Pajak Daerah dan Retribusi Daerah | Local Taxes and Retributions |
Pajak Penghasilan Orang Pribadi (PPh OP) | Personal Income Tax |
Pajak Penghasilan (PPh) | Income tax |
Pajak Penghasilan Badan (PPh Badan) | Corporate Income Tax |
Pajak Penjualan atas Barang Mewah (PPnBM) | Sales Tax on Luxury Goods |
Pajak Pertambahan Nilai (PPN) | Value-Added Tax (VAT) |
Pajak Tidak Langsung | Indirect Tax |
Paksa Badan (Gijzeling) | Imprisonment for Civil Debt |
Pasal Modal | Capital Market |
Pasar Keuangan | Financial Market |
Penerimaan Negara | Government Revenues |
Penyediaan Barang dan Jasa | Goods and Services Provider |
Peraturan Menteri Keuangan (PMK) | Minister of Finance Regulation |
Peraturan Pabean | Customs and Excises Laws |
Perjanjian Kerjasama/Karya Pengusahaan Pertambangan Batu bara (PKP2B) | Coal Contract of Work (CCoW) |
Perjanjian Penghindaran Pajak Berganda | Tax Treaty |
Pinjaman Antar Bank | Interbank Borrowing |
Rasio Pajak | Tax Ratio |
Administrasi Sengketa Perpajakan (ASP) | Tax Dispute Administration |
Akta Notaris | Notarial Deed |
Anggaran Pendapatan dan Belanja Negara (APBN) | State Budget |
Anggaran Pendapatan dan Belanja Negara Perubahan (APBN-P) | Revised State Budget |
Akumulasi Penyusutan | Accumulated Depreciation |
Akuntan Publik | Public Accountant |
Badan Usaha Milik Daerah (BUMD) | Local-Owned Enterprises |
Badan Usaha Milik Negera (BUMN) | State-Owned Enterprises |
Bank Umum/Bank Komersial | Commercial Bank |
Bank/Pos Persepsi | Collecting Agent |
Bea Cukai | Customs and Excises |
Bea Keluar | Export Dutyfies |
Bea Masuk | Import Dutyfies |
Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) | Acquisition Duty of Right on Land and Building |
Cukai | Excise |
Dasar Pengenaan Pajak | Tax Basis |
Faktur Pajak | Tax Invoice |
Imbalan Bunga | Interest Compensation |
Jasa Kena Pajak (JKP) | Taxable Service |
Keputusan Menteri Keuangan (KMK) | Minister of Finance Decree |
Pajak Tidak Langsung Lainnya (PTLL) | Other Indirect Taxes |
Surat Gugatan | Lawsuit |
Surat Keterangan Bebas (SKB) | Notice of Tax Exemption |
Surat Keterangan Domisili (SKD) | Certificate of Domicile |
Surat Ketetapan Pajak (SKP) | Notice of Tax Assessment |
Surat Ketetapan Pajak Kurang Bayar (SKPKB) | Notice of Tax Underpayment Assessment |
Surat Ketetapan Pajak Kurang Bayar Tambahan (SKPKBT) | Notice of Additional Tax Underpayment Assessment |
Surat Ketetapan Pajak Lebih Bayar (SKPLB) | Notice of Tax Overpayment Assessment |
Surat Ketetapan Pajak Nihil (SKPN) | Notice of Nil Tax Assessment |
Surat Kuasa | Power of Attorney |
Surat Paksa | Distress Warrant |
Surat Pemberitahuan (SPT) | Tax Return |
Surat Pemberitahuan Masa (SPT Masa) | Periodic Tax Return |
Surat Pemberitahuan Tahunan (SPT Tahunan) | Annual Tax Return |
Akuntansi Keuangan Daerah | Local Financial Accounting |
Aliran Dana Masuk | Cash Flow |
Analisa Laporan Keuangan Perusahaan | Analysis of Financial Report |
Analisis Keuangan | Financial Analysis |
Aset Warisan | Hertiage Assets(s) |
Balai Lelang | Auction House |
Bangun Guna Serah | Build Own Transfer |
Bantuan Operasional Sekolah (BOS) | School Operational Assistance |
Bantuan Pemerintah Yang Belum Ditetapkan Statusnya (BPYBDS) | Undefined Status Government Assistance |
Bantuan Sosial | Sosial Assistance |
Barang Bawaan | Personal effects |
Barang Komersil | Commercial Goods |
Barang Milik Negara | State-Owned Asset(s) |
Bea Lelang | Auction Fee |
Bea Masuk Imbalan | Countervailing Duty(ies) |
Beasiswa | Scholarship |
Dana Bagi Hasil (DBH) | Revenue Sharing Fund |
Dana Bagi Hasil (DBH) Pajak | Revenue Sharing Fund of Tax |
Dana Bagi Hasil (DBH) Pajak Bumi dan Bangunan (PBB) | Revenue Sharing Fund of Land and Building Tax |
Dana Bagi Hasil Cukai Hasil Revenue Tembakau (DBH CHT) | Revenue Sharing Fund of Tobacco Products Excise |
Debitur | Debtor |
Deposito Berjangka | Time Deposit |
Faktur Pajak Standar | Standard Tax Invoice |
Faktur Penjualan | Invoice |
Hak Guna Bangunan | Right to Build |
Hak Guna Usaha | Right to Cultivate |
Harga Beli | Purchase Price |
Harga Dasar | Base Price |
Imbalan Bunga | Interest Compensation |
Importir | Importer |
Juru Sita, Pemeriksa Piutang Negara | Bailiff, Auditor of State Receivables |
Kantor Akuntan Publik (KAP) | Office ofPublic Accountant |
Kawasan Berikat | Bonded Zone |
Kawasan Pabean | Customs and Excises Area |
Kawasan Perdagangan Bebas | Free Trade Zone |
Keputusan Presiden | Presidential Decree |
Kitab Undang-undang Hukum Perdata | (Indonesian) Civil Code |
Kitab Undang-Undang Hukum Dagang | (Indonesian) Commercial Code |
Kitab Undang-Undang Hukum Pidana | (Indonesian) Criminal Code |
Kredit Usaha Rakyat (KUR) | People ‘s Business Credit |
Laporan Hasil Pemeriksaan (LHP) | Audit Report |
Pajak Daerah dan Retribusi daerah | Local Taxes and Retributions |
Pajak Dibayar Dimuka | Prepaid Tax |
Pajak Keluaran | Output Tax |
Pajak Masukan | Input Tax |
Pajak Langsung | Direct Tax |
Pasal Uang | Money Market |
Pembebasan Bea Masuk | Exemption of Import Duty |
Penanggung Pajak | Tax Bearer |
Pendapatan Dividen | Dividend |
Pengadilan Pajak | Tax Court |
Peraturan Pemerintah | Government Regulation |
Peraturan Direktur Jenderal Pajak | Director General Regulation |
Peraturan Menteri Keuangan | Minister of Finance Regulation |
Putusan Banding | Decision on Appeal |
Putusan Gugatan | Decision on Lawsuit |
Putusan Pengadilan Pajak | Decision of Tax Court |
Putusan Peninjauan Kembali | Decision on Case Review |
Sistern Akuntansi Keuangan (SAK) | Accounting System for Financial Transactions (applied at BLUs) |
Wajib Pajak | Taxepayer |
Wajib Setor | Tax Depositor |
Direktorat Jenderal Pajak | Directorate General ofTaxes |
Direktorat Jenderal Bea dan Cukai | Directorate General of Customs and Excise |
Direktorat Jenderal Perbendaharaan | Directorate General of Treasury |