Pajak adalah iuran wajib yang dibayarkan oleh wajib pajak kepada pemerintah dengan tidak memperoleh balas jasa (kontraprestasi langsung) sebagai sumber pembiayaan pembangunan, yang pemungutannya berdasarkan undang-undang.
Unsur-unsur pajak
Pajak memiliki unsur-unsur sebagai berikut:
- Wajib pajak (subyek pajak): pihak yang membayar pajak, bisa perseorangan atau badan usaha/perusahaan.
- Obyek pajak: hal yang dikenai pajak, seperti pendapatan, peristiwa/kejadian, dan lain-lain.
- Tarif pajak: besarnya pajak yang harus dibayar dalam bentuk persentase (%) atau nominal tertentu.
Pajak is the contribution to the state or country authorities. In Indonesian context, according to the Article 23A of UUD 1945 (1945 Indonesian Constitution), pajak is a can-be-forced-to-be-collect contribution exposed on every single Indonesian citizens and/or everybody else lived in Indonesia for a certain period of time (usually 120 cumulative days in a twelve month period).
Pajak in the official Indonesian terminology, is referring to the central government taxes only. This term is officially not used in local governments or provincial taxation context. Those local authorities refers their taxes as local taxes or "pajak daerah". For each type of central tax there usually be a certain law ("undang-undang"). These laws are granted for a specific purposes.
The Indonesian Taxation Laws
There are eight base taxation laws in Indonesia:
- General Provisions and Taxation Procedures Law or Undang-undang Ketentuan Umum dan Tatacara Perpajakan - UU KUP in short, Law Number 6 of 1983 as secondly amended by the Law Number 16 of 2000;
- Income Tax Law or Undang-undang Pajak Penghasilan - UU PPh in short, Law Number 7 of 1983 as thirdly amended by the Law Number 17 of 2000;
- Value Added Tax (VAT) on Goods and Services and Sales Tax on Luxury Goods Law or Undang-undang Pajak Pertambahan Nilai atas Barang dan Jasa dan Pajak Penjualan atas Barang Mewah - UU PPN/PPn BM in short, Law Number 8 of 1983 as secondly amended by the Law Number 18 of 2000;
- Tax on Lands and Buildings Law or Undang-undang Pajak Bumi dan Bangunan - UU PBB in short, Law Number 12 of 1985 as first amended by the Law Number 12 of 1994;
Tax Collection by Warrant Law or Undang-undang Penagihan Pajak dengan Surat Paksa - UU PPSP in short, Law Number 19 of 1997 as first amended by the Law Number 19 of 2000; - Fees for The Acquisition of Rights to Lands and Buildings Law or Undang-undang Bea Perolehan Hak atas Tanah dan Bangunan - UU BPHTB in short, Law Number 21 of 1997 as first amended by the Law Number 20 of 2000;
- Tax Court Law or Undang-undang Pengadilan Pajak - UU PP in short, Law Number 14 of 2002;
- Stamp Duty Law or Undang-undang Bea Meterai - UU BM in short, Law Number 13 of 1985.
Pembelajaran Ekonomi tentang Pajak
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