Government agencies that manage state taxation in Indonesia is the Directorate General of Taxation (DGT), which is one directorate-general which is under the auspices of the Ministry of Finance of the Republic of Indonesia.
There are various limitations or definition of a "tax" proposed by the experts of which is as follows:
Leroy Beaulieu Tax is help, either directly or indirectly imposed by the public power of the population or of goods, to cover government spending.
P. J. A. Adriani
The tax is a levy society to the state (which can be imposed) payable by the taxpayers pay according to the general rules (laws) with no performance gain back that can directly appointed and the point is to finance public expenditures on state duty for to organize the administration.
Prof. Dr. H. Rochmat SOEMITRO SH
Taxes are the contributions of the people to the State Treasury by law (which can be imposed) with no merit lead (performance counter) directly demonstrated and used to pay for general expenses. Definition is then corrected to read as follows: Tax is shifting fortunes of the people to the State Treasury to finance current expenditure and surplus used for public saving, which is the main source to finance public investment.
Ray M. Sommerfeld, Herschel M. Anderson, and Horace R. Brock
Tax is a transfer of resources from the private sector to the public sector, not the result of a breach of the law, but must be implemented, based on the terms defined in advance, without the benefit of direct and proportional, so the government can carry out its tasks to run the government.
Taxes from an economic perspective is understood as the shift of resources from the private sector to the public sector. This understanding gives the impression that the tax causes the two situations to be changed. First, the reduced ability of individuals in the control of resources for the benefit of control of goods and services. Second, the increased financial capacity of the state in the provision of public goods and services that are community needs.
While understanding of tax law perspective according SOEMITRO an alliance that arises because of the law which gave rise to the obligation of citizens to deposit a certain income to the state, the state has the power to compel and the tax money should be used for administration. From this legal approach shows that the taxes collected should berdsarkan law in order to ensure legal certainty, both for the tax authorities as tax collectors and taxpayers as taxpayers.
Tax according to Article 1 paragraph 1 of Law No. 6 Year 1983 and was completed recently by Law No. 28 Year 2007 concerning common rules and procedures taxation is "mandatory contributions owed to the state by private persons or entities who are forced by law, by not getting reciprocal directly and used for the needs of the country for the prosperity of the people ''
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