Rabu, 08 April 2009

TAX

Definition of tax is an amount of money levied by a government on its citizens and used to run the government, the country, a state, a county, or a municipality Microsoft® Encarta® 2008. © 1993-2007 Microsoft Corporation. All rights reserved

Characteristic of tax :
It is a compulsory (can be forced) contribution to taxpayers
Definition of tax is an amount of money levied by a government on its citizens and used to run the government, the country, a state, a county, or a municipality Microsoft® Encarta® 2008. © 1993-2007 Microsoft Corporation. All rights reserved

The people levy to the state treasure based on the state law which is able to be forced without getting repayment of service which can be shawn directly and used to deffray general expenditure (Prof.Dr.Soemitro.S.H)

The Characteristik of tax
1. It’s a compulsory contribution (can be forced) to taxpayer
2. Obligatory levy which is determined with norm and law order
3. Applied to finance the government expenditures
4. Intent in the increase of the people’s prosperity
5. Without recompense (counter of achievement) directly

Tax Function
1. Budgetary function (as prominent source of government treasury)
2. Allocation function (source of fund for the defrayal of development)
3. Distribution function ( as a means of even earning)
4. Regular functon (as a means of regulator of economic activity)

The principle. of tax
1. Equality principle (kesamaan)
2. Certainty principle (kepastian)
3. Eligibility principle (kelayakan)
4. Economic principle (effective/efficient

Kind of tax
A. Based on its nature :
1. Direct tax is a tax which should be shouldered by a taxpayer and is irremovable to another person. Example are income tax, ground and building tax.
2. Indirect tax is a tax which is able to be removed its encumbering to another person. sales tax, value added tax.

B. Based on the collection authority :
1. Central tax is as a tax where its collection authority is performed by the central government. Income tax and seal cost.
2. Regional tax is a tax where its collection authority is done by the province government and regency.city government. Entertainment tax and advertisement tax.

C. Beside the subject :
1. Capitation tax is who pay is a consumer household/person. Example income tax.
2. Corporate tax is if one who pays is a company or institution. Corporate tax.

D. Beside the object :
• Because of occurance/kejadian
• Because of deed/perbuatan
• Because of situation/keadaan
• Because of usage/pemakaian

Tax Rate
1. Proportional tariff
• Is a tax rate where its percentage remains ti similar each kind of tax object.
Base of tax Tax rate Amount of tax
18.500.000 0.5% 92.500
20.500.000 0.5% 102.500
22.500.000 0.5% 112.500

2. Progressive tariff
• Is a tax rate where its percentage is the greater.
Base of tax Tax rate Amount of tax
10.000.000 0.5% 500.000
20.000.000 10% 2.000.000
30.000.000 15% 4.500.000

3. Regressive tariff
• Is the percentage of tax rate which progressively lower.
Base of tax Tax rate Amount of tax
10.000.000 20% 2.000.000
20.000.000 15% 3.000.000
30.000.000 10% 3.000.000

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