TAX Tax is a mandatory fee paid people to the state and will be used for the benefit of the government and the general public. The characteristics of the tax ; 1. Taxation can be imposed means IF NOT pay taxes taxpayer will be penalized 2. do not get reciprocal directly meaning that taxpayers have benefited from the government such as public facilities 3. Taxes used for public interest The government collects taxes to finance road infrastructure services, health, education, and security 4. Taxes levied under legislation to maintain order and protect people from the tax that arbitrary Terms of Tax Collection ; 1. Justice taxation should be equitable and adapted to the ability of an individual taxpayer 2. Juridical the collection of taxes in accordance with the law 3. Economical/ ekonomis taxation should not interfere with the smooth opera