12/29/2010 12:46:00 AM
State Tax
* Value Added Tax
* Luxury Sales Tax
* Land and Building Tax
Local Taxes
* Motor vehicle tax
* Taxes radio
* Tax reklame
Tax Function
Taxes have a very important role in national life, particularly in the implementation of development because it is a source of state income tax to finance all expenses including development expenditure. Based on the above items, the tax has several functions, namely:
* The function of the budget (budgetair)
As a source of state revenue, the tax serves to finance state expenditures. To perform routine tasks and implement state of development, the state requires a fee. These costs can be obtained from tax revenue. Today the tax used to finance routine such as personnel expenditure, expenditure of goods, maintenance, and so forth. To finance the construction, the money spent from the savings the government, namely domestic revenues minus expenditures. This government savings from year to year should be increased according to development financing needs of the growing and this is especially expected from the tax sector.
* Function set (regulerend)
Government can regulate economic growth through tax policy. With the function set, the tax could be used as a means to an end. For example, in order that the capital investment, both domestic and abroad, given the various kinds of tax relief facilities. In order to protect domestic production, the government established a high import duty for foreign products.
* Function stability
With the tax, the government has the funding to carry out policies relating to price stability so that inflation can be controlled, this can be done, among others, by regulating the circulation of money in society, tax collection, the use of effective and efficient tax.
* The function of income redistribution
Taxes are levied by the state will be used to finance all the public interest, as well as to finance the construction so as to open employment opportunities, which in turn can increase people's income.
Terms of collecting taxes
It is not easy to impose taxes on the community. If too high, people will be reluctant to pay taxes. But if too low, then the development will not run because of the loss. In order not to cause a variety maswalah, then taxation must meet the requirements, namely:
* Withholding tax must be fair
As with any tax law product has the objective to create fairness in terms of tax collection. Fair and equitable legislation in implementation.
For example:
1. By regulating the rights and obligations of taxpayers
2. Tax applied to every citizen who qualifies as a taxpayer
3. Penalties for violations of generally applicable taxes in accordance with the severity of violations
* Setting the tax should be based on law
In accordance with Article 23 UUD 1945, which reads: "Taxes and duties are regulated by the state for the purposes of the Act", there are some things that need to be considered in the preparation of legislation on taxes, namely:
* Withholding taxes done by a state based on law should guarantee the smoothness
* Assurance of law for the taxpayers to not be treated in general
* Warranty will be maintained kerasahiaan law for taxpayers
* Tax levy does not interfere with the economy
Tax collection must be arranged in such a way so as not to interfere with economic conditions, both activities of production, trade, and services. Withholding taxes not harm the public interest and hamper the speed of business taxes supplier community, especially small and medium communities.
* Withholding tax must be efficient
The costs incurred in connection with tax collections should be taken into account. Do not let the tax received is lower than the cost of such tax. Therefore, the tax collection system should be simple and easy to implement. Thus, taxpayers will not experience difficulties in tax payments both in terms of computation and in terms of time.
* The system of tax collection should be simple
How the tax collected will determine success in tax levies. Simple system will allow taxpayers to calculate the tax burden that must be financed so that it will provide to positive for the taxpayers to increase awareness of tax payment. Conversely, if the tax collection system is complicated, people will be increasingly reluctant to pay taxes.
Example:
* Simplified stamp duty rates range from 167 to 2 kinds of tariff
* Rates of VAT to various simplified to just one rate, namely 10%
* Taxes and individuals to corporate income tax for individuals to be simplified income tax (income tax) that apply to agencies or individual (personal)
The principle of voting
The principle of tax collection in the opinion of experts
In order to achieve the goal of tax collections, some experts argued about the principle of tax collection, among others:
Adam Smith, founder of the theory of The Four Maxims
1. According to Adam Smith in his Wealth of Nations with the teachings of the famous "The Four Maxims", the principle of taxation is as follows.
* Principle of Equality (principle of balance with the ability or the principle of justice): collection of state taxes must be in accordance with ability and income taxpayers. State must not act discriminatory against the taxpayer.
* The principle of certainty (the principle of legal certainty): all tax levies should be based on law, so for those in violation will be punishable by law.
* The principle of convinience of Payment (principle of taxation at the exact time or the pleasure principle): the tax should be levied at the right time for tax evaders (the best time), for example when a new taxpayer receives income or when the taxpayer receives a gift.
* Effeciency principle (the principle or the principle of economic efficiency): the cost of tax collection cultivated economically, not to place the cost of higher tax collections from tax collections.
2. According W.J. Langen, the principle of taxation is as follows.
* The principle measures of power: the size of the tax collected should be based on the size of income tax payers. The higher the income the higher the taxes charged.
* The principle of benefit: the tax levied by the state should be used for activities that benefit the public interest.
* The principle of welfare: the tax levied by the state be used to improve the welfare of the people.
* The principle of equality: in the same condition between taxpayers with one another should be taxed the same amount (treated equally).
* The principle of minimum burden: tax collection sought the smallest (as low as) if dibandinglan sengan value of tax object. So it does not incriminate the taxpayers.
3. According to Adolf Wagner, the principle of collecting pahak are as follows.
* Finalsial political principle: the amount of taxes withheld memadadi country so as to finance or encourage all state activities
* The principle of economics: the determination of the tax object to be precise example: income taxes, taxes on luxury goods
* The principle of justice that is applicable in general tax levy without discrimination, for the same condition are treated the same as well.
* The principle of the administration: a matter of certainty of taxation (when and where it must pay taxes), billing flexibility (how do I pay for it) and the amount of tax expense.
* The principle of juridical all tax levies should be based on the Act.
The principle of the imposition of tax
In order for countries to impose taxes to its citizens or to individuals or other entities who are not citizens, but have a relationship with that country, of course there should be provisions that govern them. For example in Indonesia, is expressly stated in Article 23 paragraph (2) of the Act of 1945 that all taxes to finance state set according to the law. To be able to arrange a tax laws, necessary principles or foundations that will be used as basis by the state to tax.
There are some principles that can be used by the state as a principle in determining its authority to tax, especially for the imposition of income tax. The main principle is most often used by the state as the foundation to tax is:
1. The principle is also called the principle of domicile or residence (domicile / residence principle), based on this principle the state will impose a tax on income received or accrued by the individual or entity, if for purposes of taxation, the individual is a resident (resident) or domiciled in the country it or if the agency concerned is domiciled in that country. In this regard, no question of where the income will be taxed is derived. That is why the countries that follow this principle, the system of taxation of its residents will incorporate the principle of domicile (residence) with the concept of taxation on income earned both in that country as well as income earned outside the country (world-wide income concept) .
2. The principle sources, the State adheres to the principle source would impose a tax on income received or accrued by the individual or entity only if the income to be taxed was obtained or received by an individual or entity in question from sources that are in the country. In this principle, not a question of who and what the status of the person or entity who received such income because the tax base knowl ¬ tion is subject to income tax arising or originating from that country. Example: Foreign workers working in Indonesia, then the income earned in Indonesia will be taxed by the government of Indonesia.
3. The principle of nationality or principle is also called the principle of nationality or citizenship (nationality / citizenship "principle). In this principle, which became the basis for taxation is the citizenship status of persons or entities that generate revenue. Based on this principle, it is not a problem from which the taxed income that would come from. As with the principle of domicile, taxation system based on the principle of nationality is done by ¬ bungkan incorporate the principle of nationality with the concept of taxation of world wide income.
There are some basic differences between the principle of domicile or residence and the principle of nationality or citizenship on the one hand, the principle source on the other. First, in both the first-mentioned principle, the criteria used as a basis for state authority to tax is the status of a subject that will be taxed, ie whether the respective status as resident or domiciled (in principle domicile) or status as citizens (the principle of nationality) . Here, the origins of income tax which the object is not so important. Meanwhile, on the principle source, which became the foundation is the status of its object, namely whether the object to be taxed sourced from that country or not. The status of the person or entity acquiring or receiving income not so important. Second, in both the first-mentioned principle, the tax will be charged against income earned anywhere (world-wide income), while the principle source of income may be taxed only on income-limited to income derived from sources that exist in the country concerned.
Most countries, not only adopt one principle only, but to adopt more than one principle, can be combined with the principle source of domicile principle, the principle of nationality combined with the principle of source, can even combined all three at once.
Indonesia, the provisions contained in Act No. 7 of 1983 as last amended by Act No. 10 of 1994, particularly those regulating the subject of taxes and subject to tax, it can be concluded that Indonesia adheres to the principle of domicile and the principle sources at once in the taxation system. Indonesia also adheres to the principle of citizenship is partial, that is specialized in the provisions regulating the tax exemption for an individual subject.
Japan, for example, to individual who is resident (resident individual) using the principle of domicile, which according to this principle is a resident of Japan is obliged to pay income tax on all earned income, whether earned in Japan or outside Japan. Meanwhile, for non-residents (non-resident), Japan, and agencies of foreign enterprises are obliged to pay income tax on any income derived from sources in Japan.
Australia, for all state-owned enterprises and private, located in Australia, be taxed on all income derived from all sources of income. Cement ¬ while, for the foreign business entity taxable only on income from sources in Australia.
The theory of voting
According to R. Brotodiharjo Santoso SH, in his book Introduction to Tax Law, there are several theories that underlie the existence of tax collections, namely:
1. The theory of insurance, according to this theory, the state has a duty to protect its citizens from all the interests of safety both soul and safety of their possessions. For the protection of the necessary costs like the insurance agreement deiperlukan to the payment of premiums. Tax payment is considered a premium payment to the state. This theory banyajk contested because the state should not be equated with insurance companies.
2. The theory of interest, according to this theory, the basis of tax collection is the interests of each citizen. Including interests in protecting life and property. The higher the interest rate protection, the higher the tax to be paid. This theory is widely repudiated, because in reality that level of protection of the interests of poor people is higher than the rich. There are social security protection, health, and others. Even people who are poor it exempt from income tax.
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