“TAX’S CONCEPT

& REGULATION”
GROUP 2
Muvidellatul Husni
Nurul Hidayati
Indah Choiriyah
Alfida Wardhani
M. Topit Hidayat
 RESISTANCE TO TAXES
Tax Resistance are obstacles in tax collection both caused by the
condition of the state and its people and caused by taxpayer businesses
that are aware of or unconsciously making it difficult to tax income as
a source of state revenue
1. Passive resistance to taxes
Resistance which initiative is not from the taxpayer itself but occurs
because of the circumstances around taxpayers that. These obstacles are
derived from the economic structure, the moral and intellectual
development of the population, and technique tax collection itself.
2. Active Resistance
Active Resistance includes all businesses and actions which are
directly aimed at the tax authorities and aims to avoid taxes.
a. Avoidance from tax (Tax Saving)
Avoidance from taxes can be done by not doing activities that cause tax
debt.
b. Tax evasion
Tax evasion is done by tax smuggling, namely by hiding the actual
conditions.
c. Neglecting Taxes
Neglecting taxes includes the act of refusing to pay taxes set by the
tax authorities or refusing to fulfill the formalities that must be met
based on statutory provisions.
 THE PRINCIPLE OF TAX COLLECTION
1. The Principle of Equity
Vertical justice as well as horizontal justice in tax collection must be met. The
principle of justice essentially pays attention to taxation in general and is in
accordance with the ability of the Taxpayer or comparable to his income level.
2. Certainty Principle
The principle of certainty makes it easy for taxpayers regarding the object of
taxation, the amount of tax or the basis of taxation, as well as all the procedures in
fulfilling tax obligations. It is intended to be easily understood by taxpayers and
facilitate administration.
3. The Principle of Convience
Taxes collected should not burden taxpayers and should be in line with the self
assessment system. That is, the government prioritizes and pays attention to whether or
not someone is taxed, so that people who are taxed will be happy and sincerely fulfill
and pay their tax obligations.
4. Economic Principles
When determining and collecting taxes must consider the cost of tax collection and must
be proportional. The government will implement an effective and efficient taxation
system, such as low tax collection costs. Do not let the collection fee be higher than
the tax burden imposed.
 TAX COLLECTION WAYS
Tax collection can be done based on 3 sets:
1.Tax Stelsel
a.Real Stelsel
Taxes are based on objects (real income), withholding done at the end of the tax
year after the actual income is known. Taxes are more realistic but can only be
levied at the end of the period.
b.Assumption Stelsel (Fictieve stelsel)

The tax is based on a presumption regulated by the Act. Without waiting for the
end of the year and not based on real conditions.

c.Mixed Stelsel

Is a combination of Real Stelsel and Stelsel presumption. At the beginning of

the year is calculated based on the assumption and the end of the year adjusted
to the actual circumstances.
2. The principle of tax collection
a.Principle of Domicile
The state has the right to impose taxes on all income taxpayers in
their territories both from within the country and from abroad. this
principle applies to domestic taxpayers.
b.Source Principle
The state has the right to impose taxes on income sourced in its
territory without regard to the residence of the taxpayer.
c.Nationality Principle
Taxes are associated with nationalities.

3. Tax Collection System

a. Official Assessment system
b. Self Assessment System
c. With Holding System
 TAX RATES
1. Progressive Tax Rates
are tax collection rates in which the percentage will rise in
proportion to the tax base.
2. Degressive Tax Rates
These degressive rates are the opposite of progressive rates. This
means that this tax rate is a tax rate whose percentage will be smaller
than the amount that is used as the basis for imposing high taxes. Or,
the percentage of tax rates will be lower when the tax base is
increasing.
3. Proportional Tax Rate
are tariffs with a fixed percentage despite changes in the tax
base. So, whatever the number of tax objects, the percentage will
remain.
4. Fixed Tax Rate
a fixed nominal tax rate without regard to the amount on which the
tax is based.
 THE ARISING AND ELIMINATION
OF TAX DEBT
The arising of tax debts:
There are 2 teachings that regulate the emergence of tax debt:
1) Material Teaching
Stating that the tax debt arises because of the enactment of the
Taxation Law.
2) Formal Teachings
Stating that the tax debt arises from the issuance of a tax assessment
letter by the government.
The elimination of Tax debt:
1) Payment / Repayment
Tax payments can be done by deduction / collection by other parties, crediting
foreign taxes, or self-payment by the taxpayer to the tax recipient's office.
2) Compensation
Interpreted as compensation for losses or compensation due to overpayment of
taxes.
3) Expired Means
Past a certain time limit. If within a certain time the tax debt is not
collected by the collector, the tax debt is considered to have been paid off /
removed and cannot be collected anymore. The tax debt will expire after the
past 10 years, starting from the time the tax becomes due or the end of the tax
year, tax year, or tax year concerned.
4) Exemption / deletion
Tax obligations by certain taxpayers are declared void by the government
because after an investigation, it turns out that taxpayers are no longer able
to fulfill their obligations. This usually happens because the taxpayer
experienced bankruptcy or experiencing liquidity problems.