The article is very useful tax to increase our knowledge about the world of taxes. Do you already know everything about taxes ? Now it's time to read the article to understand the tax this tax. Tax payers must pay a compulsory contribution made by the existing legislation. But the taxpayers or taxpayers may not receive remuneration directly with donations given to the state. The nature of the tax itself it is imposing. This means that the payment of the tax would have to be carried out by the taxpayer because if violated, is sanctioned by the existing rules. Development was funded by fees paid by the taxpayer. Development performed include the physical form of advice, which is a place of worship and education. Facilities that are constructed from tax revenue was intended to help the needs of the people.
Articles Tax - Definition of Tax
Understanding the tax in the tax article is as follows.
1. Understanding taxes from Prof. Dr. Adriani
Contributions are given to the nature of the country it could impose a debt owed by the taxpayer are governed by various provisions which can not be perceived directly benefit from such payments is tax.
2. Definition of Tax Prof. DR. Rachmat Sumitro, SH
Fees charged to the people who will be entered into the state treasury money. It is the transfer of money in the pockets of the people there to be transferred to the pockets of the state, namely the government sector that is governed by the provisions of applicable law. Its imposing. Will not accept tegen achievement or reward directly. Its function is to fund expenditures that are for the public.
There are five basic elements that is based on the definition of taxes, including levies or fees, taxes that are required in accordance with the provisions contained in the law, the nature of the tax force, will not receive a reply direct benefit to the taxpayer, the result of money taxes used in the government's public spending for infrastructure development purposes that could be used in general society.
Tax Articles - Types of Tax
Taxes centers managed by the Directorate General of Taxes includes the following.
1. Income Tax (Income Tax)
Income or Income Tax is a tax imposed on the body and the person in private in accordance with the income earned or received within a period of one year to pay the taxes. Opinions that are meant was that is is any additional economic capacity, both acquired in Indonesia or from abroad as an addition to its function in terms of wealth, for consumption in the form of, or in any other name. Therefore, revenues or income derived can be gifts, honoraria, profits in business, salary, and from other sources.
2. Value Added Tax (VAT)
Value Added Tax or VAT is a consumption tax imposed in the form of taxable goods and services tax in customs areas, companies, individuals and governments that use consumer goods or taxable services taxable goods in the provision of value added tax. When viewed in general, any goods or services are taxable services or goods subject to tax. However, any exception if something else is determined by the laws governing VAT. Single VAT rate is the amount that is 10%. But when it comes to matters relating to export, existing tariffs in the provisions of VAT is 0%.
In this case, Pangabean is an area that is in the Republic of Indonesia includes the territorial waters, air space at the top to be exact, as well as the areas of the land.
3. Sales Tax on Luxury Goods (VAT BM)
Certain goods that can be classified as taxable luxury is not just charged to the Value Added Tax. In addition, Value Added Tax charged BM. Taxable goods are included in the luxury class among other items not included in the basic needs and goods used for consumption for a given population. In general, the goods in question are used for production purposes for the people who earn a high income level. Goods is also used for consumption as the level of social status in society. When used could damage the morale of the community are also on health, even to disturb the existing order in society.
4. Stamp Duty
Stamp Duty is a tax imposed on the document. For example, is a notarial deed, securities, promissory note, commercial paper, promissory note, bill in payment and securities in which the load or nominal amount of money at the top of the range that has been determined, but adapted to the existing provisions.
5. Land and Building Tax (PBB)
Land and Building Tax is a tax imposed in accordance with the building and the land use or possession of it. Land and Building Tax is a tax from the center. Even so, most of the realization that there is on earth and Development Tax revenues given to goverment area, both in the district / city and that there are in the province.
6. Bea Acquisition of Land and Building (BPHTB)
Bea Acquisition of Land and Building is a tax imposed on the income of the rights to the building or land. Just like the tax on land and managed the overall development with the Central Government, but the realization of the Customs revenue Acquisition Rights to Land and Buildings thoroughly given in good local government sector / city and province, based on the existing provisions.
Articles Tax - Tax Rates
In the article taxes, we need to know about the tax rate. The tax rate is the percentage or number used to calculate the amount of the tax benefit and the amount of tax owed. With the explanation of this tax rate, you will better understand all about taxes. Various kinds of existing tax rates include the following.
1. Fixed Rates
Rates remain a drag-adjusted figure and a fixed amount. Want to whatever amount used as the basis for the imposition of the tax so payable, the amount will not change but remain. Fixed rates are the rates fixed by the number or whatever number the bases so that the amount of tax payable remain. Examples include stamp duty which is used as a bank draft or check amount is not subject to stamp duty will be determined by the rate remains the same.
2. Comparable rates (proportional)
Proportional or proportional rate is the percentage rate based on the number of fixed and does not depend on the number, but rather as a basis for the imposition of taxes and the tax to be paid based on the amount charged will always change because of it. An example is the VAT to the amount of the percentage of 10% is charged on the submission made to a taxable item. As per the fixed percentage amount will cause the amount of the tax increase if the basic change in the greater imposition.
Articles Tax - Tax Function
Tax is a source of earned income countries. Tax has benefits as a source for funds and costs to be incurred for the purposes of state in the country to implement the duties regularly and in a variety of development activities to meet the costs of government. So generally speaking, the tax breaks given to the people of the state functions as a fund for the expenses related to the state, among others, maintenance, personnel spending, state spending consumer goods, and many others. With this tax article, you are expected to understand more fully tax.
Articles Tax - Definition of Tax
Understanding the tax in the tax article is as follows.
1. Understanding taxes from Prof. Dr. Adriani
Contributions are given to the nature of the country it could impose a debt owed by the taxpayer are governed by various provisions which can not be perceived directly benefit from such payments is tax.
2. Definition of Tax Prof. DR. Rachmat Sumitro, SH
Fees charged to the people who will be entered into the state treasury money. It is the transfer of money in the pockets of the people there to be transferred to the pockets of the state, namely the government sector that is governed by the provisions of applicable law. Its imposing. Will not accept tegen achievement or reward directly. Its function is to fund expenditures that are for the public.
There are five basic elements that is based on the definition of taxes, including levies or fees, taxes that are required in accordance with the provisions contained in the law, the nature of the tax force, will not receive a reply direct benefit to the taxpayer, the result of money taxes used in the government's public spending for infrastructure development purposes that could be used in general society.
Tax Articles - Types of Tax
Taxes centers managed by the Directorate General of Taxes includes the following.
1. Income Tax (Income Tax)
Income or Income Tax is a tax imposed on the body and the person in private in accordance with the income earned or received within a period of one year to pay the taxes. Opinions that are meant was that is is any additional economic capacity, both acquired in Indonesia or from abroad as an addition to its function in terms of wealth, for consumption in the form of, or in any other name. Therefore, revenues or income derived can be gifts, honoraria, profits in business, salary, and from other sources.
2. Value Added Tax (VAT)
Value Added Tax or VAT is a consumption tax imposed in the form of taxable goods and services tax in customs areas, companies, individuals and governments that use consumer goods or taxable services taxable goods in the provision of value added tax. When viewed in general, any goods or services are taxable services or goods subject to tax. However, any exception if something else is determined by the laws governing VAT. Single VAT rate is the amount that is 10%. But when it comes to matters relating to export, existing tariffs in the provisions of VAT is 0%.
In this case, Pangabean is an area that is in the Republic of Indonesia includes the territorial waters, air space at the top to be exact, as well as the areas of the land.
3. Sales Tax on Luxury Goods (VAT BM)
Certain goods that can be classified as taxable luxury is not just charged to the Value Added Tax. In addition, Value Added Tax charged BM. Taxable goods are included in the luxury class among other items not included in the basic needs and goods used for consumption for a given population. In general, the goods in question are used for production purposes for the people who earn a high income level. Goods is also used for consumption as the level of social status in society. When used could damage the morale of the community are also on health, even to disturb the existing order in society.
4. Stamp Duty
Stamp Duty is a tax imposed on the document. For example, is a notarial deed, securities, promissory note, commercial paper, promissory note, bill in payment and securities in which the load or nominal amount of money at the top of the range that has been determined, but adapted to the existing provisions.
5. Land and Building Tax (PBB)
Land and Building Tax is a tax imposed in accordance with the building and the land use or possession of it. Land and Building Tax is a tax from the center. Even so, most of the realization that there is on earth and Development Tax revenues given to goverment area, both in the district / city and that there are in the province.
6. Bea Acquisition of Land and Building (BPHTB)
Bea Acquisition of Land and Building is a tax imposed on the income of the rights to the building or land. Just like the tax on land and managed the overall development with the Central Government, but the realization of the Customs revenue Acquisition Rights to Land and Buildings thoroughly given in good local government sector / city and province, based on the existing provisions.
Articles Tax - Tax Rates
In the article taxes, we need to know about the tax rate. The tax rate is the percentage or number used to calculate the amount of the tax benefit and the amount of tax owed. With the explanation of this tax rate, you will better understand all about taxes. Various kinds of existing tax rates include the following.
1. Fixed Rates
Rates remain a drag-adjusted figure and a fixed amount. Want to whatever amount used as the basis for the imposition of the tax so payable, the amount will not change but remain. Fixed rates are the rates fixed by the number or whatever number the bases so that the amount of tax payable remain. Examples include stamp duty which is used as a bank draft or check amount is not subject to stamp duty will be determined by the rate remains the same.
2. Comparable rates (proportional)
Proportional or proportional rate is the percentage rate based on the number of fixed and does not depend on the number, but rather as a basis for the imposition of taxes and the tax to be paid based on the amount charged will always change because of it. An example is the VAT to the amount of the percentage of 10% is charged on the submission made to a taxable item. As per the fixed percentage amount will cause the amount of the tax increase if the basic change in the greater imposition.
Articles Tax - Tax Function
Tax is a source of earned income countries. Tax has benefits as a source for funds and costs to be incurred for the purposes of state in the country to implement the duties regularly and in a variety of development activities to meet the costs of government. So generally speaking, the tax breaks given to the people of the state functions as a fund for the expenses related to the state, among others, maintenance, personnel spending, state spending consumer goods, and many others. With this tax article, you are expected to understand more fully tax.
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