Income Tax Law of Indonesia adheres to the principle of taxation on income in the broad sense, which is that the tax levied on any additional economic capability received or obtained by any taxpayer of origin that can be used for consumption or increase the wealth of the taxpayer.
Definition of income in the Income Tax Act did not notice any income from a particular source, but in the additional economic capability. Additional economic capability received or accrued by a Taxpayer is the best measure of the ability of the Taxpayer to come together to bear the costs required to finance government spending and development routine.
Judging from its use, the income can be used for consumption and can also be saved to increase the wealth of the Taxpayer.
Because the Income Tax Act embraces a broad definition of income that all types of income received or acquired in a tax year are combined to obtain the tax base. Thus, if in a taxation year of a business or activity suffers a loss, the loss may be compensated by other income (horizontal compensation), except for the losses suffered abroad. However, if a type of income is taxed at a rate which is final or excluded from taxable income, then such income may not be combined with any other income subject to the general rate.
Tidak ada komentar :
Posting Komentar