PAJAK PENGHASILAN DALAM SEBUAH KEBIJAKSANAAN
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https://doi.org/10.9744/jak.3.2.pp.%20142-156Keywords:
tax, ability to pay principle, benefit principle, horizontal equality, vertical equality, tax objects, tax subjects, tariff of Income Tax.Abstract
Tax is a transfer of resources to the public sector under compulsion that taxable with tax regulation without receipt of a specific benefit of equal value, in order to accomplish some of a nation's economic and social objectives. Collecting of tax should be based on equality concept. Indonesian tax system is based on the concept of horizontal and vertical equality. There is some tax policies in relation with Income Tax. They are kind of tax levied, who's the taxpayer, which one will become tax objects, tariff of Income Tax and tax procedures. Abstract in Bahasa Indonesia : Pajak adalah iuran kepada negara yang dapat dipaksakan, yang terutang menurut peraturan perundang-undangan, tanpa mendapatkan prestasi kembali yang langsung dapat ditunjuk. Pajak digunakan untuk membiayai pengeluaran umum sehubungan dengan tugas negara untuk menyelenggarakan pemerintahan. Pemungutan pajak harus sesuai dengan prinsip keadilan. Sistem perpajakan Indonesia menganut prinsip keadilan horizontal dan keadilan vertikal. Ada kebijaksanaan-kebijaksanaan penting yang terkait dengan sistem perpajakan Indonesia. Kebijaksanaan tersebut adalah : jenis pajak yang akan dipungut, siapa yang menjadi subyek pajak, apa saja yang menjadi obyek pajak, tarif Pajak Penghasilan dan prosedur pajak. Kata kunci: pajak, prinsip kemampuan untuk membayar, benefit principle, keadilan horizontal, keadilan vertikal, obyek pajak, subyek pajak, tarif Pajak Penghasilan.Downloads
Published
2004-06-14
How to Cite
Mangoting, Y. (2004). PAJAK PENGHASILAN DALAM SEBUAH KEBIJAKSANAAN. Jurnal Akuntansi Dan Keuangan, 3(2), pp. 142-156. https://doi.org/10.9744/jak.3.2.pp. 142-156
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