Tax

Tax
Characteristics

Budget Regulati
O
I
↳5 theories

0
Definition ↓

↑ O
↑
Function

↑
Grounding
theory

BASIC OF TAXATION

Tax
I ↓ Tax I
lection section
Stelfel
Principles System
Classification
↓ dI
① Based on its stream
② Based on the characteristic
official Eholding
with-

③ Based on tax institutions self-

assessment
 TAX DEFINITION
↓
Take your phone and find out
fax definition based on the

certain regulation .

- no minutes
 TAX Definition ,

Based on UU No 16 Tahun 2009

:

:
.

General Tax provision and

procedures law , stated :

⑪
Tax defined compulsory contribution to the
as

state which imposed on personal or corporate &

③
② enforced by laws with indirect benefit and

purposed for fulfilling

country's interest for ④
greatest prosperity of the people"
↓
characteristics ?

Point" &

m1
Macchi
thank you
 .
https://media.kemenkeu.go.id/getmedia/
6439fa59-b28e-412d-adf5-e02fdd9e7f68/
Informasi-APBN-TA-2023.pdf?ext=.pdf

get
a
W
↓
Tax Function

& Regulato
example :
tax holiday
VAT exparf 0 %
stamp duty W 000
.
 TAX GROUNDING THEORIES

⑪ INSURANCE
.

② INTEREST
THEORY THEORY
↓ ↓
associated with higher health -
he t
insurance premium ↓
higher tax
③ TEORI DAYA PIKUL
↓
has role
protection
country e
this rote
for doing ,

people has to pay it

I
in equal basis

④ (TEORI
STEWARDSHIP ⑬ TEORI ASAS DAYA BELI
BAKTI) ↓
country take the economic
f to
Resource
country obligated serve
↓
the public interest
it used to people's prosperity
I
country has right for
collecting tax
 TAX CLASSIFICATION
which be switched other
tax cannot to
party
DIRECTI &
⑰ jack Salary Rp50 000 000

Ota
- . .

E -

↑ TAX ↳ example income ↳ vira

O
: X

Based on

STREAM
↓ INDIRECTI a
tax which can be switched to other party
VAT
TAX ↳example :

tax which consider the condition of

taxpayer
SUBJECTIVE

0
Based on example :

income tax.

TRAIT)
TAX

GBECTIVE
I
-tax
·

of
which
taxpayer
not
-
consider
mainly focus
the condition
of the

(tax object
example
->
VAT

CERAL-central
⑧
government which collect
Based on -> VAT
TAX INSTITUTION
,
income tux .

tax
- prince
vehicle tax
↳ REGIONAL
->

TAX ty ->
↳1 hotel tax restaurant
,

↓ tax .

tax which collected from Regional government .

 7
L
Real &

- >
tax calculated based on

IFittire
Stelsel real income earned

tax calculated based on

TAX V
STELSEL
L
.
Stelsel
->
tax base that determined

by law

45
I Mixed
Stelsel
-> combination of
Real & Fictive Stelsel
 TAX COLLECTION PRINCIPLES

⑭CILE
-
-desi ⑲
-
Riyan living ⑪

P/
↓
in Indiest ↳
Singapope Shinery ↳
.

-
-
.

↳
S
L

O
China Indonesia .

O
& NATIONALITY

nonie-- ↓
Singapore I .

↳
Time -
O
Indonesia

teate
,

e
Citizen .
 TAX COLLECTION SYSTEM

It

3
it
define
and
mention the

siEMENT
Related tax

↓
ofuente e
It
WITH HOLDING hand writing
in a piece of
paper .