TAX
Actually kind of taxes it very much at all of them were classified as follows:
A. Types of taxes based on the parties to bear:
1. Instant Tax is a tax payment which must be borne
itself by the taxpayer and can not be or can not be transferred to another party.
Examples of direct taxes is: Income Tax, the UN.
2. Indirect Tax, is a tax payment can be transferred to other parties.
Example: Sales Tax, VAT / value added tax, VAT-BM / tax
sales of luxury goods, Stamp Duty and Excise.
B. Type levy taxes based on the parties:
1. The State Tax, is a tax levied by the central government.
Tax centers are a source of state revenue Indonesia.
Example: Income tax / income tax, VAT / value added tax, VAT and Customs
Stamp duty / sales tax on luxury goods.
2. Local Tax, is a tax levied by the local government.
Local tax is one of the local government revenue sources.
Example: Tax spectacle, advertisement tax, PKB (motor vehicle tax / PKB)
UN / land tax and building, Contribution hygiene, parking levies, levies and other sand
excavation.
C. The tax type by nature:
1. Subjective Tax, is a tax that takes into account the condition of the state compulsory
tax itself. In the determination of the amount of tax to be no reason
objective is closely related to the taxpayer's ability to pay / taxpayers.
Example: Income tax / income tax.
2. Objective Tax, is a tax that is assessed based on objectivity and without
attention to the account of the taxpayer's circumstances. Example: the VAT / Tax
value, UN / property tax, VAT-BM / Tax Sales of luxury goods.
Various tax
1. Taxation (Income Tax)
Income Tax is a tax imposed on individuals or entities on income received or accrued in a taxable year. The definition of income is someone any additional economic benefit that comes from Indonesia and outside Indonesia that can be used for consumption or to increase the wealth and the name in any form. Thus, it can be either income business profits, salary, honoraria, gifts, and so forth.
2. Value Added Tax (VAT)
VAT is a consumption tax levied on Taxable Goods or Taxable Services within the Customs Area. Individual, corporate, and government consumption of taxable goods or taxable services subject to VAT. Basically, any goods and services are taxable goods or taxable services, unless otherwise specified by the VAT Act. Single VAT rate is at 10%. In terms of export, the VAT rate is 0%. The meaning of the Customs territory of the Republic of Indonesia is covering land, sea, and air space above it.
3. Sales Tax on Luxury Goods (VAT BM)
In addition to the VAT, the goods belonging to a particular taxable luxury, is also subject to VAT BM. The definition of taxable goods classified as luxury is:
a. The goods are not the essential goods, or
b. Goods are consumed by a particular community, or
c. In general, goods are consumed by high-income people, or
d. Goods are consumed to indicate status, or
e. If consumption can damage the health and social morality, and disturbing public order.
4. Stamp Duty
Stamp Duty is a tax levied on documents, such as letters of agreement, notarization, and receipt of payment, securities, and securities, which includes a nominal amount of money or a certain amount in accordance with the above provisions.
5. Land and Building Tax (PBB)
The UN is a tax levied on the ownership or use of land or buildings. UN Tax Center is nevertheless almost all revenue realization of the United Nations handed over to local governments both provincial and district / city.
6. Customs Acquisition of Land and Building (BPHTB)
BPHTB is a tax levied on the acquisition of land and or buildings. As well as the UN, although BPHTB managed by the central government but the realization BPHTB entirely turned over to either the Local Government Provincial and District / City in accordance with the provisions.
Sumber: akunt dan pelayanan pajak
Actually kind of taxes it very much at all of them were classified as follows:
A. Types of taxes based on the parties to bear:
1. Instant Tax is a tax payment which must be borne
itself by the taxpayer and can not be or can not be transferred to another party.
Examples of direct taxes is: Income Tax, the UN.
2. Indirect Tax, is a tax payment can be transferred to other parties.
Example: Sales Tax, VAT / value added tax, VAT-BM / tax
sales of luxury goods, Stamp Duty and Excise.
B. Type levy taxes based on the parties:
1. The State Tax, is a tax levied by the central government.
Tax centers are a source of state revenue Indonesia.
Example: Income tax / income tax, VAT / value added tax, VAT and Customs
Stamp duty / sales tax on luxury goods.
2. Local Tax, is a tax levied by the local government.
Local tax is one of the local government revenue sources.
Example: Tax spectacle, advertisement tax, PKB (motor vehicle tax / PKB)
UN / land tax and building, Contribution hygiene, parking levies, levies and other sand
excavation.
C. The tax type by nature:
1. Subjective Tax, is a tax that takes into account the condition of the state compulsory
tax itself. In the determination of the amount of tax to be no reason
objective is closely related to the taxpayer's ability to pay / taxpayers.
Example: Income tax / income tax.
2. Objective Tax, is a tax that is assessed based on objectivity and without
attention to the account of the taxpayer's circumstances. Example: the VAT / Tax
value, UN / property tax, VAT-BM / Tax Sales of luxury goods.
Various tax
1. Taxation (Income Tax)
Income Tax is a tax imposed on individuals or entities on income received or accrued in a taxable year. The definition of income is someone any additional economic benefit that comes from Indonesia and outside Indonesia that can be used for consumption or to increase the wealth and the name in any form. Thus, it can be either income business profits, salary, honoraria, gifts, and so forth.
2. Value Added Tax (VAT)
VAT is a consumption tax levied on Taxable Goods or Taxable Services within the Customs Area. Individual, corporate, and government consumption of taxable goods or taxable services subject to VAT. Basically, any goods and services are taxable goods or taxable services, unless otherwise specified by the VAT Act. Single VAT rate is at 10%. In terms of export, the VAT rate is 0%. The meaning of the Customs territory of the Republic of Indonesia is covering land, sea, and air space above it.
3. Sales Tax on Luxury Goods (VAT BM)
In addition to the VAT, the goods belonging to a particular taxable luxury, is also subject to VAT BM. The definition of taxable goods classified as luxury is:
a. The goods are not the essential goods, or
b. Goods are consumed by a particular community, or
c. In general, goods are consumed by high-income people, or
d. Goods are consumed to indicate status, or
e. If consumption can damage the health and social morality, and disturbing public order.
4. Stamp Duty
Stamp Duty is a tax levied on documents, such as letters of agreement, notarization, and receipt of payment, securities, and securities, which includes a nominal amount of money or a certain amount in accordance with the above provisions.
5. Land and Building Tax (PBB)
The UN is a tax levied on the ownership or use of land or buildings. UN Tax Center is nevertheless almost all revenue realization of the United Nations handed over to local governments both provincial and district / city.
6. Customs Acquisition of Land and Building (BPHTB)
BPHTB is a tax levied on the acquisition of land and or buildings. As well as the UN, although BPHTB managed by the central government but the realization BPHTB entirely turned over to either the Local Government Provincial and District / City in accordance with the provisions.
Sumber: akunt dan pelayanan pajak
