TAX (TRI AYU RIWAYANI (11220035))

TAX

TRI AYU RIWAYANI , NIM : 11220035

According Rochmat Soemitro, taxes are a cash contribution to the people of the State by law can not be forced to receive services that directly lead can be shown, and are used to pay for general expenses.For inclusion on the State skilful, in addition to the state income tax is also known as "retribution" and "donation". The meaning of retribution is a cash contribution to the people of the State under the law (which can be forced) to get services that can directly lead shown by the government. While collecting the donation was made ​​by the government to a certain group of people with contra directly from the government given to a certain group of people.

There are two tax functions, namely:
1. Budgetair function, as the tax funds for the government to finance expenditures-expenditures.
2. Regulerend functions, taxes as a means to organize or carry out government policy in the field of social and economic.

Terms of taxation:
1. Taxation should be fair (fairness requirement)
2. Taxation should be based on the law (juridical terms)
3. Not disrupt the economy (economic terms)
4. Taxation should be efficient (financial condition)
5. The tax system should be simple

In general, the tax applicable in Indonesia can be divided into the Central and Local Taxes Tax. Tax Center is the taxes administered by the Central Government in this regard partly managed by the Directorate General of Taxation - Ministry of Finance. While Local Taxes are taxes administered by local governments at both the provincial and district / city.

REFERENSI :

1.      Mokhammad Najih,dkk, pengantar Hukum Indonesia ( Malang : Setara Press, 2012), h. 226.

2.      Mardiasmo, Perpajakan ( Yogyakarta : CV Andi Offset, 2011 ), h. 1-2.

3.      Sony, devano. Siti, kurnia, rahayu, Perpajakan Konsep, Teori, dan Isu (Jakarta, kencana 2006), hal. 41