1.
Theory
insurance
Theory insurance
are defined a the society to be covered by the state society as if
mempertangung jawabkan safety draught security his soul to the state. State
protect their safety, possessions, and rights. Hence the people must pay tax
like as an insurance premium. Because have a guarantee the protection
2.
The
Theory
Interests theory
of interest is defined as the State that protects the interests of property and
lives of citizens to pay attention to the Division of the burden of the tax to
be withheld from the rest of the population. All charges or expenses that will
be incurred by the State charged to all citizens based on their interests (e.g.
protection) of each person, the greater the person's interests towards the more
then the higher taxes that must be paid. For example the more possessions a
person then it will be even greater tax incurred to protect the interests of
the citizens concerned, such sealiknya getting a little less then someone's
possessions also payable tax due in accordance with the interests of the
citizens themselves.
3.
Theory
Southwestern Picul
Picul basic style
of justice that is the principle of the theory is everyone who is taxed to be
equal in weight. Tax owed is menurutgaya picul someone who is the size of
income and magnitude pngeluaran done. The style picul with a jembatan by
describing the first is to assume weights jembatan itself then burdened with
ioads another. That means that to be necessary in the life of a person is not
included in the understanding picaroon picul. Necessity is the primary minimum
someone-- for life So that the burden of taxes for everyone, to be equal in
weight it means a tax to be paid according to southwestern picul the
individuals. To measure power picul usable 2 approach: 1 ), the objective with
a magnitude income or wealth belongs to someone. 2 ), a subjective with regard
to the material needs to fulfill.
4.
The Theory Of The Formation
Formation of the
Country see the history service, then this could be said filial piety theory as
there is agreement in the Community (individual) to form the State and give up
some authority to the State to lead the community. Because of the community's
trust given to State the tax payments made to the State is an act of the
community to the State, because the negaralah is in charge of organizing the
interests of masyrakatnya. This service is also called theory theory of the
absolute tax obligations
5.
The
Theory Of The Principle Of Purchasing Power
Style buy this
theory stressed that the payment of taxes being done to the state intended to
nurture of society in the country concerned. A style of buy a household in
society is equal to the force buy a household countries. The payment of taxes
being done to the state more emphasized on function arrange ( regulerent ) of
taxes to people of jakarta remain in existence
REFERENCE
Mardiasmo. 2009. Perpajakan. Yogyakarta : Andi Offset
Resmi, Siti. 2007. Perpajakan Teori dan Kasus. Jakarta :
Salemba Empat
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