About Tax

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 operation of production and trade

4.       Financial

      collecting taxes must be effectively and efficiently as possible, so that the state treasury is greater

5.       Simple

       simple tax system will facilitate and encourage the public to pay taxes

types of taxes 

1.       By way of tax collection

•  Direct taxes ; tax to be paid by the taxpayer concerned. For example, income tax
•  Indirect taxes ; tax payment can be delegated to others. For example, the addition of value or  vat

2.       By its nature

• Subjective tax ; taxes that pay attention to the financial condition of the taxpayers.
• Objective tax; tax which does not consider the financial condition of the taxpayer. For example, when you buy goods in the mall, you will be charged VAT. VAT included into the objektif tax

3.       By who collect taxes

• State tax ; taxes collected by the central government
• Local tax;  taxes collected by the lokal government

tax functions 

1.       Budgetary

      taxes as a source of state revenue in order to make the position of budget revenue and expenditure       experiencing balance

2.       Regulation or set

       taxes are used as a tool to organize or carry out state policy in the field of social and economic

3.       Distribusion or equalization

      it can be used to balance and adjust the revenue-sharing with the public welfare

4.       Stabilization

      taxes are used to stabilize the economic situation. 

tax collection system

1.       OFFICIAL ASSESSMENT

       tax collection system authorizes the government (tax officials) to determine the amount of tax              payable on the taxpayer

2.       SELF ASSESSMENT SYSTEM

       tax collection system authorizes taxpayers to calculate their own, self-reported, and pay the tax            due should be paid 

3.       WITHHOLDING SYSTEM

       Withholding System ; tax collection system authorizes another party or a third party to cut and              gather the amount of tax payable by the taxpayer.

reference

—Understanding Taxes, Function, and Type-Kind. Understanding Taxes, Function, and Type-Kind .Retrieved march 22,2015 from https://www.cermati.com/artikel/pengertian-pajak-fungsi-dan-jenis-jenisnya

—The characteristics of taxes.The characteristics of taxes .Retrieved september 8,2015 from http://www.berpendidikan.com/2015/09/ciri-ciri-pajak.html

—Diansya, I.N. (2012, march 30 ).Terms of tax collection. Retrieved from  http://ndeso-go-blog.blogspot.co.id/2012/03/syarat-pemungutan-pajak.html

—Siboro, R.P. (2013 ). The types of taxes and explanations. Retrieved from http://www.akuntt.com/2012/03/jenis-jenis-pajak-dan-penjelasanya.html

—Fathoni, A. (2015 ). Functions & types of taxes. Retrieved from http://www.zonasiswa.com/2015/01/fungsi-jenis-jenis-pajak.html

—Laowe, J. (2013, January ). Tax Collection System. Retrieved from http://pajakkoe.blogspot.co.id/2013/01/sistem-pemungutan-pajak.html