Tax is obligatory contributions paid by the taxpayer to the state in accordance with the provisions of applicable law, without any remuneration directly received by the taxpayer (taxpayer). Taxes may be imposed, meaning that if the taxpayer does not pay taxes will be subject to sanctions pursuant to applicable. Taxes used to finance the construction, like building physical infrastructure, education, healthcare, places of worship, whose benefits can be felt by society in general.
Tax comprises the following elements:
a. Subject to tax (taxpayers), is the person or legal entity under the provisions of the legislation used to perform tax obligations, including the collection or withholding of certain taxes. A taxpayer who has registered with the tax office to obtain taxpayer number (TIN).
b. Objects tax (tax base), includes all the things that are taxed, such as buildings, land, goods, profits, income, and so on.
c. Tax rates, a provision the amount of tax payable under the tax objects are arranged in the tax laws.
Types of taxes
Types of taxes in Indonesia can be grouped as follows:
a. According to whom the tax levy. According to who picked it up, taxes can be grouped as follows:
- State taxes, a tax levied by the central government through the Directorate General of Taxation and the Tax Office under the Ministry of Finance. For instance income tax (VAT), sales tax (VAT), value added tax (VAT), as well as land and building tax (PBB).
- Local taxes, a tax pemungutannya performed by local governments, both provincial and district / city.
b. According to who bears the tax. According to who bear them, taxes are classified as follows:
- Direct taxes, a tax imposed on taxpayers, which is borne by the taxpayer and can not be delegated to other parties under the provisions of the tax.
- Indirect taxes, a tax that can be delegated or shifted the tax burden to other parties and can be collected without an assessment.
c. According to its nature. By their very nature, taxes are classified as follows:
- Tax subjective, is a tax that takes into account the state taxpayers.
- Tax advice, a tax that the taxpayer does not pay attention to the situation.
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