You Need To Know About Taxes

What comes to your mind when you hear the word " tax" ? What is a tax ? If we look at the definition in the Act General Provisions and Tax Procedures , it can be concluded that the tax is a compulsory contribution and does not receive direct benefits . Means mandatory taxation can be imposed by the state to its citizens . While not directly mean that rewarded those who had paid the tax would not directly feel the benefits .sepatu kantor laki-laki keren dan murah

However, look at the composition of the source of state revenues , taxes provide the largest contribution , about 70 % . Thus, tax benefits have been felt by all levels of society in areas such sharing : education, health, roads , bridges and so on . Taxes are also used to finance subsidies such as fuel oil ( BBM ) , electricity , fertilizers , and much more .

Taxes , in Indonesia, based on the collection and management authority is divided into two : Tax and Local Tax Center . Tax Center is the authority of the Central Government , the Directorate -General ( DG ) Tax . Taxes are included in the center is the Income Tax (VAT ) , Value Added Tax ( VAT ) , Sales Tax on Luxury Goods ( GOODS ) , Land and Building Tax (PBB ) Sector Agriculture, Forestry and Mines ( P3 ) , and Stamp Duty . While Local Taxes levied and administered by the local government . Taxes including local taxes for example : I Development Tax , Advertisement Tax , Motor Vehicle Tax , Entertainment Tax and UN Urban and Rural sectors .

So what's the difference with a tax levy or contribution ? Unlike the tax levy returns behind it is clear , for example, levies population and civil service compensation in the form of administrative records as proof of citizenship recognition . Another example is the health care levy , directly perceived benefits through treatment services and consulting physicians . When compared with the donation ,jual sepatu kerja elegan  the tax levied can be enforced while the contribution of the collection can not be forced .

Why should the state have to collect taxes ? There are at least two basic principles of why the state to collect taxes . The first , Benefit Principle , that because citizens have benefited from the state , then the state is allowed to collect taxes to its citizens . Country who built a facility that can be used by the wider community , state who provide public services to the community . For the purposes of the state expenditures , required adequate funding .

The principle is also the basis for the state to collect taxes is the Ability - To- Pay Taxation Principle , namely that the state should levy taxes based on the ability of each individual citizen . Citizens who have the ability to more , pay more taxes than those with lower incomes .

However, the tax collection by the state can not be done arbitrarily . In addition to be based on laws , tax collection should also consider the fairness , meaning that all citizens get equal treatment under the tax laws . Tax can also be used as a tool to create justice .

In addition , tax collection should also be efficient , in terms of tax collection should also consider the costs incurred in collecting the tax . The cost of collecting taxes to be smaller when compared to the tax revenue . Not to happen , the tax collection will lead to a greater cost than the taxes collected .

Another thing to note is that tax collection should be simple . Simple tax collection would be easier for people to participate in paying taxes . The easier the tax is calculated , the more people who want to participate pay taxes .

No less important is that tax collection should not interfere with the economy . Tax collection should be arranged in such a way so as not to interfere with the activities of production , distribution , trading and provision of services in the community , so the economy is not disturbed by the presence of tax collection .

In Indonesia , taxation established through legislation in preparation involving the Government and approved by the House of Representatives as a representative of the people of Indonesia . Obviously , provision has been made ​​considering the above four prisnsip . Then , what is the role of the Directorate -General ( DG ) Tax as the tax collecting agency ? It can be said that the Directorate General of Taxation is just as " executing " the tax provisions . Besides charge of collecting taxes , Tax Directorate is also responsible for ensuring each step of the tax collection is done in accordance with applicable regulations .

Given the importance of taxes for development , it is time we understand that paying taxes is proof of our love for the country , as well as our contribution to development. Proud to pay taxes !