• Each additional economic capability,
• The received (cash basis) or acquired (accrual basis)
taxpayers,
• Whether originating from Indonesia and outside Indonesia,
• What can be used for consumption or to increase the wealth
of the taxpayer,
• In the name and in whatever form.
Income Tax Law embraces the principle of taxation on income in the broad sense, which is that the tax is imposed on any additional economic capability derived by the taxpayer from any source that can be used for consumption or to increase the wealth of the taxpayers.
Within the meaning of the Income Tax Act does not take into account the income from a particular source, but in the additional economic capability. The said increase was received or accrued by the taxpayer is the best measure of the ability of taxpayers to participate in sharing the burden of expenditure necessary for routine administration and development.
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