TAX

• Tax definition :

Taxation is payment from our society that can be earn for the
government for make the national growing

• The Characteristics of tax are :

o Levied under the legislation.

o Didn’t find reciprocal services

o For General Financing Purposes of government in order to

perform governmental function

o Can be imposed if the tax payer doesn’t comply with tax

obligations & may be penalized in accordance rules & regulations

• Kind Of Tax in Indonesia :

o State Tax :

 Income Tax

 Value Added Tax

 Luxury Sales Tax

 Land & Building Tax

 Acquisition of Custom Taxes on Land & Property Right

 Taxes & Excise Duties

o Local Taxes :

 Motor Vehicle Tax

 Taxes Radio
  Tax Advertisement

• Function Of Tax :

o The Function of the budget (Budget Air)

o Function Set (Regulated)

o Function Stability

o Function of Income Redistribution

Frandika A.M.F
12 / X-2