Terms
taxation
It is not easy to impose a tax on society. If too high, people will be reluctant to pay taxes. But if too low, then the development will not run due to lack of funds. In order not to cause a variety of problems, then the tax collection must meet the requirements, namely:
Taxation must be fair
As with laws, taxes also has the objective to create fairness in taxation. Fair in legislation and fair in its implementation.
For example:
By regulating the rights and obligations of the taxpayer
A tax is imposed for every citizen who qualifies as a taxpayer
Sanctions for violations of generally applicable tax in accordance with the severity of the violation
Tax arrangements should be based on the Law
In accordance with Article 23 of Law - 1945, which reads: "Taxes and levies which are for the purposes of the state governed by law", there are some things that need to be considered in the preparation of the tax law, namely:
Taxation by the state which based the law must be guaranteed smoothness
Legal guarantees for taxpayers to be treated in general secrecy legal guarantees will be
maintained for taxpayers
Tax levy does not interfere with the economy
Tax collection should be arranged in such a way so as not to disrupt the economy, good production, trade, and services. Taxation should not be detrimental to the interests of society and hamper the pace of business taxes supplier community, especially small and medium-sized communities.
Taxation should be efficient
The costs incurred in the collection of tax must be taken into account. Do not let the tax received is lower than the cost of the tax administration. Therefore, the tax collection system should be simple and easy to implement. Thus, the taxpayer will not have difficulty in paying taxes both in terms of computation and in terms of time.
Tax collection system should be simple
How is the tax levied will largely determine the success of the tax levy. Simple system will allow taxpayers to calculate the tax burden should be financed so that will give you can be positive for taxpayers to raise awareness in the payment of taxes. Conversely, if the tax collection system is complicated, people will be more reluctant to pay taxes.
Example:
Stamp duty of 167 kinds simplified into two kinds of tariff rates
Value Added Tax rates vary simplified into just one rate, ie 10%
Tax bodies and individuals for personal income tax to be reduced to income tax applicable
to the entity or individual (personal)
It is not easy to impose a tax on society. If too high, people will be reluctant to pay taxes. But if too low, then the development will not run due to lack of funds. In order not to cause a variety of problems, then the tax collection must meet the requirements, namely:
Taxation must be fair
As with laws, taxes also has the objective to create fairness in taxation. Fair in legislation and fair in its implementation.
For example:
By regulating the rights and obligations of the taxpayer
A tax is imposed for every citizen who qualifies as a taxpayer
Sanctions for violations of generally applicable tax in accordance with the severity of the violation
Tax arrangements should be based on the Law
In accordance with Article 23 of Law - 1945, which reads: "Taxes and levies which are for the purposes of the state governed by law", there are some things that need to be considered in the preparation of the tax law, namely:
Taxation by the state which based the law must be guaranteed smoothness
Legal guarantees for taxpayers to be treated in general secrecy legal guarantees will be
maintained for taxpayers
Tax levy does not interfere with the economy
Tax collection should be arranged in such a way so as not to disrupt the economy, good production, trade, and services. Taxation should not be detrimental to the interests of society and hamper the pace of business taxes supplier community, especially small and medium-sized communities.
Taxation should be efficient
The costs incurred in the collection of tax must be taken into account. Do not let the tax received is lower than the cost of the tax administration. Therefore, the tax collection system should be simple and easy to implement. Thus, the taxpayer will not have difficulty in paying taxes both in terms of computation and in terms of time.
Tax collection system should be simple
How is the tax levied will largely determine the success of the tax levy. Simple system will allow taxpayers to calculate the tax burden should be financed so that will give you can be positive for taxpayers to raise awareness in the payment of taxes. Conversely, if the tax collection system is complicated, people will be more reluctant to pay taxes.
Example:
Stamp duty of 167 kinds simplified into two kinds of tariff rates
Value Added Tax rates vary simplified into just one rate, ie 10%
Tax bodies and individuals for personal income tax to be reduced to income tax applicable
to the entity or individual (personal)
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