WHO WOULD WITHHOLD TAX?

Who the hell are picked tax it?

Based institutions to manage,  taxes can be divided into two, namely:

Tax Center:
Taxes are managed by the central government, which  in this case managed by the Directorate General of Taxes, among others:



1. Income Tax (VAT);
2. Value Added Tax (VAT);
3. Luxury Goods Sales Tax (Sales Tax);
4. Land and Building Tax (PBB) plantation sector, Forestry, and Mining (P3);
5. Stamp Duty.

Local Taxes:
Taxes are managed by the local government, in this case is handled by the Department of Revenue
Areas or agencies that deal with the collection of local taxes, among others:

 Province:

1. Motor Vehicle Tax;
2. Duty of Vehicle;
3. Motor Vehicle Fuel Tax;
4. Surface Water Tax;
5. Cigarette Tax.

District / City:
a. Taxes;
b. Restaurant Tax;
c. Entertainment tax;
d. Advertisement Tax;
e. Street Lighting Tax;
f. Tax Non Metallic Minerals and rocks;
g. Parking Tax;
h. Groundwater tax;
i. Tax Swallow's Nest;
j. Land and Building Tax Rural and Urban sector (started in 2011 or no later    than in 2014);
k. Tax on Acquisition of Land and Building  (entered into force January 1, 2011).

Who the hell are required to pay taxes?
Basically every individual resident citizen of Indonesia / Foreign Nationals  who reside in Indonesia and a body set / domiciled in Indonesia is a taxpayer, unless the provisions of the legislation decides otherwise. Given the mandatory nature, the person or entity that  according to the tax laws and regulations determined to do  tax liabilities referred to as a Taxpayer.