Tax Objection Filing
For taxpayers who disagree with an assessment they've received.
Preparing and filing objections to tax assessments or withholding, with legal arguments and evidence built to hold up through appeal.
Letter received: Tax assessment (SKPKB, SKPN, SKPLB) or withholding slip
Deadlines to watch
3 months
Deadline to object, counted from the date the assessment was sent.
12 months
Deadline for the tax office to decide. If missed, the objection is deemed granted.
30% penalty
Applies to the tax still payable if the objection is rejected or partly granted (and no appeal follows).
What's included
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Weigh it first
Before filing we quantify the amount in dispute, the strength of the evidence and the penalty risk if the objection fails, so your decision rests on numbers.
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A complete objection
The objection meets the formal requirements (Indonesian language, taxpayer's own calculation, clear reasons) so it is not rejected before review.
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Through the review
We support information requests and meetings with the objection reviewer, and build the appeal file from the start.
How we work
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01
Analyse the assessment
Adjustments are mapped against the SPHP response and available evidence.
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02
Decide the strategy
Amount in dispute, prospects and penalty risk are discussed with you.
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03
File the objection
The objection and attachments are filed within the 3-month deadline.
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04
Support the review
We attend every discussion until the objection decision is issued.
Documents we need from you
- The assessment and its calculation note.
- SPHP, your response and closing conference minutes.
- Evidence for each disputed adjustment.
What you receive
- Dispute value and penalty risk analysis.
- Objection letter with evidence.
- Support through the review and an appeal-ready file.
Frequently Asked Questions
Must I pay before objecting?
Tax you agreed to at the closing conference must be paid before objecting. The disputed portion does not have to be paid first.
What if I miss the 3 months?
The objection will not be accepted unless you can prove the delay was beyond your control.
Is every dispute worth objecting?
No. Given the 30% penalty risk, we assess the evidence for each adjustment and tell you when one is better accepted.
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Just got a letter from the tax office?
Talk to us before you reply. Send the letter type, the date you received it and the tax year.
Chat on WhatsApp- +62 851 1730 8880
- info@arunikaconsultant.com
- Sidoarjo, Jawa Timur