According to R. Santoso Brotodiharjo SH, in his
book Introduction to Tax Law, there are several theories that underlie the
existence of taxation, namely:
Insurance theory, according to this theory, the state
has a duty to protect its citizens from all interests both safety and the
safety of their belongings soul. For the protection necessary expenses like
insurance agreement required the payment of premiums. Tax
Gains from the
sale or transfer of property, including:
- Gains from transfer of property to the company,
partnership, and other entities in lieu of shares or equity;
- Gains derived by the company, partnership, and other
entities for the transfer of property to shareholders partners or members;
