Tax

Tax
Characteristics

I Budget Regulati
Definition r X ↳5 theories
Function Grounding
↑ ↑ ↑ theory

BASIC OF TAXATION

Tax
I ↓ Tax ↓
lection section
Stelfel
Principles system
Classification
↓ dI
① Based on its stream
② Based on the characteristic
Eholding
official with-

③ Based on tax institutions self-

assessment
 TAX DEFINITION
↓
Take your phone and find out
fax definition based on the

certain regulation .

- no minutes
 TAX Definition ,

Based on UU No 16 Tahun 2009

:

:
.

General Tax provision and

procedures law , stated :

⑪
Tax defined compulsory
as contribution to the

state which imposed on personal or corporate &

③
&

by laws with indirect

benefit and
②enforced
purposed for fulfilling country's
↳
interest for
④
greatest prosperity of the people"
↓
characteristics C

①2
 .
https://media.kemenkeu.go.id/getmedia/
6439fa59-b28e-412d-adf5-e02fdd9e7f68/
Informasi-APBN-TA-2023.pdf?ext=.pdf

⑪
Budget
a
Tax Function
↓

& Regulato
example :
tax holiday
VAT exparf 0 %
stamp duty W 000
.
 TAX GROUNDING THEORIES

⑪ INSURANCE
.

② INTEREST
THEORY THEORY
↓ ↓
associated with higher health -
he t
insurance premium ↓
higher tax
③ TEORI DAYA PIKUL
↓
has role
protection
country e
this rote
for doing ,

people has to pay it

I
in equal basis

④ (TEORI
STEWARDSHIP ⑬ TEORI ASAS DAYA BELI
BAKTI) ↓
country take the economic
f to
Resource
country obligated serve
↓
the public interest
it used to people's prosperity
I
country has right for
collecting tax
 TAX CLASSIFICATION
tax that impoted on
taxpayer which cannot
DIRECT A
↳
be delegated other
to
party
↑ Ax

O
example
:

income tax
Based
.

on

STREAM
↓ INDIRECT X
tax that imposed on taxpayer which
-

can be delegated to other party

TAX ↓
example :
VAT (PIN) .

SUBJECTIVE tax which consider the condition

0
-

Based of taxpayer
on
↳ example
TRAIT)
TAX income tax
:

OBECTIVE
I -> tax↳

which not consider the condition

↓example
taxpayer mainly determined by
;

of

the value of tax object

:
VAT
-

CENTRAL

⑧
TAX
↳
tax that manage & collected by
BAX
used on
INSTITUTION
central government -> incune tax

↳ REGIONAL -
O Province -> cigarette .
VAT .

↳ City
TAX
O
Hax that manage
->
hotel fax

& collected .

by local government
 7
L
Real ->
&

tax calculated based on

IFittire
Stelsel real income earned

↳ income tax
E O
21
:

+
9 000
, .
000

ve
tax calculated based on
TAX V
STELSEL
L Stelsel
d
->
tax base that determined

by law

fax art 25
.

income
example
:

xed
(ax installment)

↳Mi7
citlan potale
-> combination of
Stelsel Real & Fictive Stelsel

↳
example income tax
25
:

underpaid tax
 TAX COLLECTION PRINCIPLES

tempat finggal

⑭CILE
O
.

- I
INCOME
SOURCE

⑭ oreena ⑱u Indonesia

E MadagashaR
Linin ea
North
.

living .

Korea .

!
S

O NATIONALITY

Theie
at
 TAX COLLECTION SYSTEM

It

3
it
define
and
mention the

MENT
Related tax

not use
e

22nd
Friday sept

It
WITH HOLDING 09 45
.