There are some principles that can be used by countries as a basis for determining the power to impose taxes, especially for the imposition of income tax. The main principle is most often used by the state as a basis for imposing the tax is: Also called the principle of domicile or residence basis (domicile / residence principle): This principle is based on the country will impose a tax on income derived by the individual or entity, when for tax purposes, the individual is a resident (resident) or domiciled in the country or when the body which is domiciled in the country concerned. In this regard, it is not questionable from which income will be taxed originated. That's why for countries that embrace this principle, the system of taxation of the population will combine its foundation domicile (residence) with the concept of good taxation of income earned in the country as well as income earned abroad (world-wide income concept) .
Basic source: National professing resource base would impose a tax on income received or accrued individual or entity only when the income will be taxed was acquired or received by an individual or body concerned of the resources in the country. In principle, it is not a question of who and what the status of the person or body who earn the reasons that underlie imposition tax is to tax arising from or originating from the country. Example: Foreign workers working in Indonesia then of income earned in Indonesia will be taxed by the government of Indonesia.
National basis or foundation is also called the principle of nationality or citizenship (nationality / citizenship principle): In this principle, which became the basis of taxation is the citizenship status of persons or entities that generate revenue. Based on this principle, it is not a question of where the income will be taxed come. As in the domicile principle, the taxation system based on the principle of citizenship is done by combining the basic concept of citizenship with the taxation of world wide income.
There are some basic differences between the basic principle of domicile or residence and nationality or citizenship on the one hand, with the resource base on the other. First, on the basis of the two first-mentioned criteria as the basis of the authority of the state to impose taxes is the status of the subject to be taxed, ie whether the relevant status as a resident or domiciled (in principle domicile) or status as citizens (the principle of nationality) . Here, the origin of which is the taxable income is not so important. Meanwhile, on the basis of resources, which it rests is the object status, ie whether the object to be taxed sourced from the country or not. Status of the person or entity who acquires or receives income not so important. Second, on the basis of both the first-mentioned, the tax will be levied on income earned anywhere (world-wide income), while on the resource base, the income may be taxed only on income, income derived from sources that are in the countries concerned.
Most countries, not only adopt one principle alone, but adopt more than one basic principle can be combined with the resource base domicile, nationality principle combined with the resource base, can even combine all three.
Indonesia, the provisions contained in Act No. 7 of 1983 as last amended by Act No. 10 of 1994, in particular concerning tax and subject to tax, it can be concluded that Indonesia adheres to the principle of domicile and resource base at once in the tax system. Indonesia also adheres to the principle of partial citizenship, which is specialized in regulations regarding tax exemption subject to an individual.
Japan, for example, for an individual who is a resident (resident individual) on the basis of domicile, which is based on this principle, a resident of Japan is obliged to pay income tax on the total earned income, whether earned in Japan and outside Japan. Meanwhile, for the non-resident (non-resident) of Japan, and enterprises abroad are obliged to pay income tax on any income derived from sources in Japan.
Australia, for all state-owned enterprises and private firms based in Australia, is taxed on all income derived from all sources of income. Meanwhile, for foreign business entity shall be taxable only on income from sources in Australia.
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