TAXATION

GROUP 1:
Angel Bella F
Hanan
Mario Herenda
Nabila Indah
Risa
Septiara Putri
Thorif
Definition of Tax
 Simple Portfolio
Presentation
Taxes are regulated in the 1945 Designed
Constitution article 23 paragraph (2).

"Taxes are dues that must be paid by

taxpayers (the public) to the state
(government) under the law and do
not receive direct remuneration You can simply impress your audience and add a unique zing
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designed. You can simply impress your audience and add a
unique zing and appeal to your Presentations.

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and appeal to your Presentations.
 "Tax is a public contribution to the state treasury based on the law
(can be forced) by not getting direct remuneration that can be appointed
and used to pay public expenses”

Definition Tax from Prof. Dr. Rochmat Soemitro, SH,

What are different
tax and retribution?
1. So Tax get decision from law and central
goverment,but retribution get decision
from local goverment.
2. Tax levied by central goverment and
retribution levied by local goverment.
3. Tax dont get rewards or service directly
but Retribution get rewards and service
directly.
4. Tax is income for central goverment and
retribution is income for local goverment.
What are tax
function?
Budgetair Tax is one source of funds used by the government
Function and is useful to finance expenditures

Regulating Tax as a tool to regulate or implement government

Function policies in the social and economic fields.
 Stability Tax as state revenue can be used to carry out
Function government policies.

State revenue from taxes is used to finance public

Income spending and national development so as to open
Redistribution employment opportunities with the aim of increasing
Function people's income
What are Tax
Element?
 3. Tax objects are objects / items that are
1. A tax subject is a person or entity that is
subject to tax for example: cars, houses
taxed as governed by the law.
and so on.

2. Taxpayer is a person or entity that

4. Tax rate is the imposition of the amount
according to the law has obligations such
of tax that must be paid subject to tax on
as getting / looking for a taxpayer base
the tax object on which it is borne. Tax
number (NPWP) at the Directorate General
rates are generally expressed as a
of Taxes (Dirjen Tax) to calculate the
percentage.
amount of tax and deposit a number of tax
funds to the state treasury.
what are the types
of tax collection?
 Official Self
Assessment Assessment
System : System :
Collection and Collection and
calculation of calculation of
the amount of the amount of
tax determined tax is
by the determined by
goverment Tax Collection the tax payers

Withholding system :
Collection and
calculation of the
amount of tax
determined by a third
party
What are types of
Taxes?
National Tax
Income Tax
Income tax is a tax of salaries, wages,
allowances or other payments for those who
receive or obtain a profit from employment or
occupation, services and activities.

Tax on Luxury
Goods
The luxury goods are usually owned by the upper
class people. The luxury goods have some
characteristics, such as: not a staple, consumed by
certain groups of people, consumed by high income
people, and consumed to show the status.
Value Added Tax
Taxes imposed on the purchase of Taxable Goods or Taxable
Services in the Customs Area. Individuals, companies, and
governments who buy Taxable Goods or Taxable Services will buy
VAT based on applicable laws.

Stamp Duties
Stamp duty is a charged tax for the use of document. However, not all
of the documents used stamp duty. The documents that need a stamp
duty, such as: letters of agreement, notarial deeds, payment receipt,
securities, and securities containing the amount of money or nominal
amount.

Property tax
Taxes imposed on ownership, use and control of land and or
buildings
Import Duties
import duty is a state levy imposed on imported goods

Excise Duties
In Indonesia, excise duty is popular as “cukai”.
Excise duty is the tax for certain goods having these characteristics:
-The consumption needs to be controlled;
-Its circulation needs to be monitored;
-Its use may have a negative impact on the community or the
environment; or
-Its use needs to be charge of some levies for justice and
balance of the state
 REGIONAL TAX

Motor Vehicle
Parking
Vehicle Transfer
Tax
Taxation of Tittle

Street
Hotel
Advertisement Lighting
Tax
Tax Tax
THANK
YOU