TERMS OF TAX COLLECTION

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:

PEMBENTUKAN DAN PELAKSANAAN KESEPAKATAN HARGA TRANSFER (ADVANCE PRICING AGREEMENT)

 Pengajuan Kesepakatan Harga Transfer (Advance Pricing Agreement) selanjutnya disingakat  APA dapat dilakukan oleh Wajib Pajak dalam negeri Indonesia dan Wajib Pajak luar negeri yang menjalankan usaha atau melakukan kegiatan melalui Bentuk Usaha Tetap di Indonesia, atau Wajib Pajak dalam negeri Negara Mitra atau Yurisdiksi Mitra.

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:

TAX DEBT

Director General of Taxation can perform tax collection action, if the amount of tax payable based Tax Collection Letters, Pay Less Tax Assessment Letter and Letter of Tax Underpayment Supplement, and the Decree of Correction, Decree Objection, Appeal Decision, as well as the Reconsideration Decision cause the amount of tax payable increases, the tax is not paid by the Insurer in accordance with the timeframe set out in the tax legislation.