#1djp Business Development Services Directorate General of Taxes Indonesia Forum of Tax Administration-OECD, Workshop on SMEs Project Utrecht, 12-13 Februari 2020#2BDS Definition Business Development Services (BDS) is one of the coaching and supervision strategies for SMEs Taxpayers by fostering and encouraging the development of their businesses on an ongoing basis aimed at increasing awareness, engagement, and compliance with taxes.#3Why Should BDS? "I hope that the world's economic and technological change can be abruptly anticipated by the government and Indonesia's business sector, which includes SMEs. The central government is currently in the process of introducing a permit-related regulation that can later shorten the time for businesses to acquire permits, hence strengthen the SMEs" *Source: tempo.co (28th June 2018)#4BDS Background *2016 es |ES SMEs contribute to 60% of Indonesia's GDP SMEs tax only contributes to 0.33% of Indonesia's tax revenue Lack of tax information and knowledge received by SMEs The urgency to collect BDS participant database#5Composition of SMEs Income Tax In Trillion Rupiah 0.3 0.2 1.4 1.0 1.9 1.7 2.2 2.0 3.3 3.2 2.6 2.4 2.0 2.8 2013 2014 2015 2016 2017 2018 2019 SME Corporate Tax SME Personal Tax Although the contribution is relatively small, the SMEs income Tax shows an increasing trend in the 2013-2019 period. Payments by SMEs Personal Tax OP show a higher growth compared to payments by SME Corporate Tax *The SMEs Final Income Tax was implemented on July 1, 2013. Therefore, the 2013 revenue only covers 6 months. Source: OLAP Cube Dashboard Tax accessed 10th Februari 2020#6SME Income Taxpayer Growth Corporate Personal Taxpayer Taxpayer 25,3% 74,7% 2013 2059 24,5% 75,5% 2014 1644 132,5% 143,2% 21,0% 79,0% 1268 2015 25,4% 53,4% 16,8% 83,2% 869 2016 7,8% 41,4% 615 13,9% 86,1% 2017 401 16,9% 45,9% 165 130 163 176 205 239 258 12,7% 87,3% 56 2018 16,2% 29,7% 2013 2014 2015 2016 2017 2018 2019 11,1% 88,9% 2019 SME Corporate Taxpayer SME Personal Taxpayer 8,1% 25,2% Composition Growth Source: OLAP Cube Dashboard Tax accessed 10th Februari 2020#7BDS Strategy AWARENESS ENGAGEMENT COMPLIANCE#8BDS Milestone 2014 BDS R&D Phase BDS Collaboration with Polytechnics of State Finance STAN 2015 BDS Strategic Plan 2015-2019 Piloting of BDS in 8 DGT vertical units 2016 Establishment of 'UMKM Sahabat Pajak' (The Tax Freinds) 68 Tax Offices executing BDS from 18 Regional Tax Offices 2017 Implementation of Independent BDS 98 Tax Offices implementing BDS from 27 Regional Tax Offices ✓ 2018 BDS Program Implementation Guidelines SMEs' Workshop in coordination with 17 agencies 289 Tax Offices implementing BDS from 32 Regional Tax Offices 2019 DGT Collaboration with 20 State- Owned Enterprises (SOE) - RKB SMES Patriot for The Nation FGD 319 Tax Offices implementing BDS from 32 Regional Tax Offices 2020 DGT Collaboration with online market places#9BDS Process N PREPARATION Mapping the SMEs Taxpayer based on their economic potential IMPLEMENTATION Implementation based on SMEs' Mapping (e.g. workshop, seminar, bazaar, etc) FOLLOW-UP Monitoring the participant's fulfillment of tax obligation REPORT Manual/online reporting MONITORING Tax Offices Regional Tax Offices ↓ Headquarter Based on DGT Regulation Number 13/PJ/2018#10Tax Facilities for SMEs 10/ NOW ONLY 0.5% JOIN BDS ✓ Lowering the tax income rate for SMEs Taxpayers (from 1% to 0.5%) ✓ Simplification of Tax Filing for SME Taxpayers ✓ Coaching business activities through the BDS program#11Tax Administration for SMEs SERVICES TAX CALCULATING TAX PAYMENT TAX REPORTING REGULAR ✓ Based on net income ✓ Financial statement ✓ Non-final tax ✓ E-Billing ✓ Monthly report (based on pervious year tax payable) SMES ✓ Based on gross profit ✓ Simple bookkeeping ✓ Final Tax ✓ E-Billing (single tax rate 0,5%) ✓ No need to report monthly#12Experimental Research of BDS on Tax Dissemination Without BDS 09-02-2014 SOWY 02.09.2014 Through BDS 09-04-2014 04.09.2014#13BDS Theme Finance Tax Legal & Licensing RP Business Scale Up Branding BDS THEME Digital Marketing Export Bookkeeping & Accounting 厦 Procurement#14BDS Method INDEPENDENT METHOD COLLABORATIVE METHOD The units carry out BDS independently supported by SMEs community such as USP (UMKM Sahabat Pajak) community The vertical units implement BDS in collaboration with Agencies, Institutions, Marketplace, Associations and other external Parties Based on DGT Regulation Number 13/PJ/2018#15BDS Independent Method x KANWIL DJP JAWA BARAT III KPP PRATAMA BOGOR djp djp LAUNCHING PROGRAM BUSINESS DEVELOPMENT SERVICES >>>>>>>> #umkmsahabatpajak Kantor Wilayah DJP Jawa Barat III KPP Pratama Bekasi Selatan KPP Pratama Bekasi Barat KPP Pratama Pondok Gede KPP Pratama Bekasi Utara Kamis, 28 Februari 2019 Lokasi: KPP Pratama Bekasi Selatan Islan Cut Mutia No125, Margahayu Bekasi Timur, Bekas QASIDAH FEST DOORPRIZE SENI PANTUN @Pajaklateng Pajak Jateng @Pajaklateng Pajaklaseng pendaftaran Loket.com/event/bizfestsmg filing bareng Isi SPT Bazar & Kuliner LAUNCHING PROGRAM BDS BOGOR FANTAXTIC BUSINESS DEVELOPMENT SERVICES #UMKMJUARABOGORBERJAYA A10 DATANG GAN MENANGKAN DOORPRIZE Food Bazaar+Sembako Terjangkau +Fashion +Creative Craft+Talkshow +Lomba Menggambar dan Mewarnai +Doorprize +Band Performance Lapangan Parkir 2 MEI 2019 Gedung Museum Nasional Sejarah Alam Indonesia (MUNASAIN) 08.00-16.00. Ir. H. Juanda No 22 Bogor Info & Pendaftaran: Aya (087887140725) SUPPORTED BY nandır bank bjbBULOG BNI Bekerja Sama mandir syariah SENI CALUNG 100 UMKM Pegical djp bekerjasama impala.space BUSINESS DEVELOPMENT SERVICES (BDS) STARTUP BIZ Startup Exhibition and Collaboration in Semarang Kamis 25 April 2019 | 11.00 WIB Wisma Perdamaian JI. Imam Bonjol No.209, Pendrikan Kidul, Semarang Tengah, Kota Semarang, Jawa Tengah 50131 FEST Presthysa Lestari Senior Manager Government Relations & Public Policy at GOJEK Indonesia Sarl Kacaribu Head of Public Policy & Government Relation at Tokopedia Harlyatmoko Kepala Seksi Kredit Program dan invetasi Lainnya Kementerian Keuangan R Aries Setyarto Kasubdit Bahan Baku dan Material Maju, Kementerian RISTERDIKTI Gatot Hendraputra Community Development Head of Coworking Indonesia Dengan: BAKUL BOGOR In Collaboration With GO JEK Otokopedia ASTENDIT Coworking BDS Campaign Posters Jakarta, 27-28 Maret 2019 Halaman KPP Pratama Jakarta Mampang Prapatan JAYA RAYA dip UMKM PKT Kecamatan Mampang Prapatan KPP Pratama Jakarta Mampang Prapatan#16BDS Independent Method G BDS Tax Class at Tax Office#17BDS Collaborative Method RENGAYOMAN SMEs Patriot for The Nation Program Collabaration with Coordinating Ministry of Financing Affair and other ministries UMKM PATRIC NTUK NEGERI ENTERIAN KOPERASI DAN UN REPUBLIK INDONESIA KEMENKOP & UKM REPUBLIK INDONESIA BSN BADAN STANDARDISASI NASIONAL BADAN POM KEMKOMINFO SMEs Patriot for The Nation KEMENTERIAN HUKUM DAN HAM RI KEMENTERIAN PERDAGANGAN REPUBLIK INDONESIA MINISTRY OF TRADE Kementerian Perindustrian REPUBLIK INDONESIA tal WORKSHOP UMKM SMEs fostering program as a result of collaboration between DGT, Coordinating Ministry for Economics Affairs, and: Ministry of Trade Ministry of Industry Ministry of Communication and Infromatics Ministry for Cooperatives Small and Medium Enterprises Ministry of Justice and Human Rights etc#18BDS Collaborative Method DGT collaborated with Polytechnics of State Finance STAN BE KRAF Bookkeeping and Accounting Class#19BDS Collaborative Method DGT collaborated with Ministry of Tourism and Creative Economy @dosenjualan BE KRA Lajitkan Get Dengan Social Media Marketing 051 327087 2 @dosenjualan Digital Marketing Training Inst#20BDS Collaborative Method DGT collaborated with State-Owned Enterprises (SOE) BANK SR RUMAH KREATIF BUKITTINGG BUMN UMN bim BNI BERBISNIS OUT OF TH Di Era Global 12 2018 OUT OF TONI LAUNCHING DAN PILOTING PROGIAL POLA KERJA SAA ANTARA KPP PRATAMA BUTTING DENGAN G AMANKAN OMZET DENGAN PENCAR RUMAH KREATIF BUKITTINGGI BUMN Implementation of BDS collaboratio with House of Creative BNI (SOE) in Jembrana, Bali Implementation of BDS collaboration with. House of Creative BRI (SOE) in Bukit Tinggi, West Sumatra#21Cooperation between DGT and State-Owned Enterprises SOE - BTN 10 Cities KEP-299/PJ/2018 SOE - BNI 53 Cities KEP-300/PJ/2018 SOE - Bank of Mandiri 19 Cities KEP-302/PJ/2018 SOE - BRI 44 Cities KEP-301/PJ/2018 SOE - TELKOM 41 Cities KEP-303/PJ/2018#22BDS Collaborative Method DGT collaborated with Other Ministries and Local Government The program provides training in producing and exporting Rendang (seasoned meat) at Payakumbuh, West Sumatra FACTORY SHOWROOM WAREHOUSE ADMINISTRATION OFFICE#23BDS Event on SME Taxpayer's Social Media MUNITAS Komunitas USP 1 menambahkan 11 foto baru. 7 Agt 2019 pukul 19:07. Kolaborasi BEKRAF,PKN STAN,KPP pondok Aren dan USP(umkm sahabat pajak).dihotel santika. BE Z KRAF LEJITKAN OMSET DENGAN SOCIAL MEDIA MARKETING Ning Suryono Kemarin pukul 11.52- 2 Seminar UMKM Sahabat Pajak (Usp, kpp pondok aren dan PKN STAN Bintaro, Gedung G, 19092018 3 Sodiqin Sodiqin 31 Jan pukul 17:07⚫* Alhamdulillah hari ini bakso sodiq selesai lapor SPT2019.... gimana dg sahabat fb? TUTURO SURYADINLAODDANG Hotal Santha Premiere Bintaro 4 Agustus 2019 08.00-17.00 GRATIS! bit.ly/Bimtek Pemasaran NARAHUBUNG dip Lajitkan Owner Dengen Social Media Marketing +8 112 2020-1-31 15 ENAK TANPA MICIN hung: 1225-4135 Agung Pangestu Gasi ya sabe-sobat Konohaka Kalau kamu bakamah guningan tetanggaling mantik itu "Kapan nikah? silahkan dilh sendiel varian clan rasary Tapi kalau kamu sudah menikah, guningan tetangga itu 2. "Kapan nambah anak 1 "Kapan f span beli rumah "Kok masih tinggal sama mertua "ok intra kerja sih "Hak istiye gek karin sh 7. "Emang gamanya cukup Baks Sodiq Suka Komentar Kirim Suka Komentar Bagikan USP (UMKM Sahabat Pajak) Community SMEs community actively campaigns for tax compliance SMEE Showing Their Enthusiasm in BDS Events and Tax Office Support SMEs Taxpayer BDS-assisted taxpayer who proudly lodging his tax return#24BDS Result SCALING UP BUSINESS IMPROVING TAX COMPLIANCE#25Scaling Up Business LINE 37% 05:03 mommy enterprenuer u... Ciska, Dian, Grace, Husni Ibu, Inta... +62 878-7509-3630 -Nurli Nurhayati Alhamdulillah buu lin..omset saya meningkat... Kmarin sdh setor pajak bln Desember 178.300 OISHID CISHIS TOUSHIR Alhamdulillah berkat bantuan mommy2 cantik di USP ini nih... Cod Mereka banyak bantu jual pashmina saya Produk saya baju koko, pashtan, rok jeans ES Gkiat 08:26 Bln November saya setor pajak cuma 40.000 08:26 SMEs' Product Development SMEs' Product Improvement ika pamulang UMKM +62 878-7509-3630 Alhamdulillah buu lin..omset saya meningkat... Kmarin sdh setor pajak bln Desember 178.300 Alhamdulillah berkat bantuan mommy2 cantik... Alhamdulillah bu Nurli... selamat.. semoga terus dan terua semakin meningkat omsetnya. Aamiin... +62 857-1611-6299 ika pamulang UMKM 08:28 -Shinta Alhamdulillah bu Nurli... selamat.. semoga terus dan terua semakin meningkat omsetnya. Aamiin.. Tax Payer Monitoring on Chat Group#26Improving Tax Compliance B ← 242 of 244 4G 45% 4:00 PM → : BRUTO TER 12000 4721555554 SUPRIYADI SWADAYA POND 411128-420 01/2016 BILLING E349F STRUK INI BUKTI PEMBAY FOTOCOPY BCA 26/10/16 09:32:49 1770-MENARA TOP FOOD STRUK PPH FINAL BRUTO TERTEN NPWP NAMA ALAMAT : 4721555554110 : SUPRIYADI KD.AKUN-SETOR: PAJAK ML BAYAR NTPN NTB SWADAYA POND 411128-420 : 02/2016 RP : EOFF633ORA9K : 00000334841€ KODE BILLING 11610056246 STRUK INI SEBAGAI BUKTI PEMBAYARAN PAJAM FOTOCOPY & 8. BCA ATM BCA 26/10/16 09:35:40 1770-MENARA TOP FOOD NO URUT : 506 STRUK PPH FINAL BRUTO TERTENTU NPWP NAMA BALAMAT 472155555411000 SUPRIYADI SWADAYA PONDOK KA KD AKUN-SETOR: 411128-420 MASA PAJAK 03/2016 JML BAYAR ENTPN NTB KODE BILLING: RP 60,0 78304330VLVV9CF6 : 000003348431 116100562478715 STRUK INI SEBAGAI BUKTI PEMBAYARAN PAJAK YANG SAH OTOCOPY & SIMPAN SEBAGAI BUKTI ANCIAL 414% 8:45 Komunitas USP Pusat Aa, Burhan KPP, Dea, Doel, Elsa, E... Jakarta Startup Week 2016 28-30 Oktober 2016, Mall Of Indonesia (MOI), Kelapa Gading pameran #seminar #talkshow #workshop RUN DOWN ACARA SEMINAR TALKSHOW Jumat, 28 Oktober 2016 HEAP SUED38 PM ERFE Mingu, 30 Oktober 2016 Yanti UMKM Brownies mba iin, pa wahyu minta tolong invite no ini di grup ya 083811604116 dan 081318713799 thanx +62 812-1035-574 ATH BCA ** 25/10/16 20:26:21 SIBL-ALFAMART CIRONOL 122 239 STALK FPM PINAL BRUTO TERTENTU 343877929438000 VILA REGENSE TANG 423528-00 07/2015 8:40 PM -Tresniadi (Tedi) 8 25/20/28 20:28:57 018L-ALFANART CIKOKOL 331 FINAL BRUTO TERTENTU 4411280 08/2016 Wahyu AUBI, Today, 9:38 AM Komunitas USP Pusat KODE BELL ING 130100561910512 ☆ POTOCOPY & SIMPAN SEBAGAI SUKTI BCA 4TH SEA 222 FOR FINAL SUD TERTENTU 11410056131448 SUKTE PEMBAYARAN PAJAK YANG SAM POTOCOPY & SIMPAN SEBAGAS BUKTE Type a message BCA SECUT ROAL SURE TO WATAAN ATAS DVD-R INDONES GAREN BUKTI PENERIMAAN SURAT (BPS) ktorat Jenderal Pajak WIL DIP BANTEN PRATAMA PONDOK AREN hnest ajak ungka lega TAS 745 www.pa stipajak#27Improving Tax Compliance LINE ← ANCIAL 414%C Komunitas USP Pusat Aa, Burhan KPP, Dea, Doel, Elsa, E... Jakarta Startup Week 2016 28-30 Oktober 2016, Mall of Indonesia (MOI), Kelapa Gading pameran #seminar #talkshow #workshop RUN DOWN ACARA SEMINAR Jumat, 28 Oktober 2016 13.00-14.30 Louching Moestro Teacher (KPTIK) 14.30-15.30 Cyber Home (Cyber Pork Indonesia) 15.30-17.00 Deklers Sumpah Pamudo Digital (APO) TALKSHOW Sabtu, 29 Oktober 2016 13.00-14.30 Provits Training (Andrew Thei 14.30-15.30 Presentes CLUE (okerte Smart City) 15.30-17.00 Belajar, Bekaria, Hidup di Astraba 18.30-20.00 Aplikasi Kosir REA uk 8:38 PM TRFEMinnau, 30 Oktober 2016 Yanti UMKM Brownies mba iin, pa wahyu minta tolong invite no ini di grup ya 083811604116 dan 081318713799 thanx +62 812-1035-574 ATM SCA 25/10/16 20:26:21 G18L-ALFAMART CIKOKOL III NO URUT STRUK PP NPMP NAMA ALAMAT 239 FINAL BRUTO TERTENTU 243677929418000 TRESNIADI VILA REGENSI TANG KD AXUN-SETOR: 411128-420 MASA PAZAK 3ML SAYAR NTP NTS 07/2016 RP 60.000.00 33BAC32EURSUAKMM 000003346449 KODE BILLING: 116100561310512 STRUK INI SEBAGAI BUKTI PEMBAYARAN PAJAK YANG SAH FOTOCOPY & SIMPAN SEBAGAI BUKTI 8:40 PM ~Tresniadi (Tedi) ATM SCA 25/10/16 20:28:57 018L-ALFANART CIKOKOL III NO URUT 239 STRUK PPH FINAL BRUTO TERTENTU NPWP NAMA ALAMAT KD AKUN-SETOR: MASA PAJAK 3ML BAYAR NTPN NTS : 243677929418000 : TRESNIADI : VILA REGENSI TANG 411228-420 : 08/2016 1 RP 60,000.0 : A674032 F2 1K6G7MM : 000003346460 KODE BILLING: 116100561314413 STRUK INI SEBAGAI BUKTI PEMBAYARAN PAJAK YANG SAM FOTOCOPY & SIMPAN SEBAGAI BUKTI BBCA ATM BCA 25/10/16 018-ALFANART CIKOKOL ±± 20:30:48 - BCA ATH BCA ww 25/10/16 20:29:55 018L-ALPAMART CIKOKOL 111 NO URUT 239 STRUKC PPW FINAL BRUTO TERTENTU KD. AKUN-SETOR: PATAK 243677929428000 TRESNIADI VILA REGENSI TANG 411128-420 09/2016 STRUK PPH FINAL BRUTO TERTENTU NPWP 243677929418000 : TRESNIADI VILA REGENSI TANG KD. AKUN-SETOR: 411128-420 NAMA ALAMAT NO URUT ALAMAT Type a message 239 8:45 PM ← ↓ LINE 4 92% 9:28 AM 9:18 AM Komunitas USP Pusat Aa, Burhan KPP, Dea, Doel, Elsa, E... Aamiin Yaa Robbal'alamiin... +62 812-8828-114 Syahruddin Pke sse.pajak.go.id Jg bs 9:19 AM 9:19 AM Wahyu AUBI Mengutamakan Kepuasan Nasabah 20/10/2016 16:43:50 550939 0393 - KPP PRATAMA NO. KARTU: 5..1345 1679346 BUKTI PENERIMAAN NEGARA (DJP) KODEBILLING: 016 103564025117 NAMA NPWP MAP/KD. STR MASA PAJAK KODE SK NTB NTPN JUMLAH : SRI WAHYU SUHARYONO : 25094460041100041112 :411128/420 : 12122015 : 000000000000000 : 161020395488 : 453DC46KS36LF2U2 : RP. 0 350,000 SALIN DAN SIMPAN STRUK INI SEBAGAI BUKTI PEMBAYARAN YANG SAH CALL BRT 14017/500017/(021) 57987400 Bukan bermaksud riya..saya juga Alhamdulillah sudah bayar untuk 1 tahun 2015, jan-sept 2016 Pak Tho...saya pm 9:27 AM Type a message 9:20 AM#28djp THANK YOU Pajak Kita, Untuk Kita 100 Ditjen PajakRI e www.pajak.go.id 1 500 200