The Meaning of Tax

Nofa Syam 11220021

Tax is premium the people to state treasury based on act ( which can imposed ) without breach or got services lead ( kontraprestasi ) which directly can be shown and used to pay expenditure common. Can be concluded that tax having elements:

1. Premium of the people to the state.
2. Based on act
3. Without merit lead or kontraprestasi
4. To finance household countries.

Function tax there are two functions tax

1. Function budgetair
2. Regulered whose theories support tax collection.

• Theories one of the is:

1. Theory insurance
2. Theory interests
3. Theory resources bore. To measure power picul can be used 2 approach. a.unsur objective b.unsur subjective
4. Theory the principle of purchasing power tax laws materially and formil tax laws governing relations between the government ( fiscus ) as tax collector with the people as taxpayer.

There are two sorts of tax laws which are: 1.Tax law materyl 2.Tax Law formyl.