SANCTIONS IN THE FIELD OF TAXATION

We often hear proceed with criminal sanctions in a general court. In taxation is subject to criminal sanctions. General Provisions Tax Law states that in essence, the imposition of criminal sanctions is the latest attempt to improve tax compliance. However, the government still provides assistance in the enforcement of criminal

THEORY OF TAX COLLECTION

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

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;

OBJECT OF TAX DISPUTE

When applying to the Court of Tax Appeals, Taxpayers Generally only disputed matters concerning the amount of material as the principal amount of tax, tax penalties, the amount of underpayment, overpayment, and other material things.  
Whereas in this appeal process, taxpayers can also dispute the things that are formal (formal aspects) both formalities in tax audits and the finalization of Objections.

PENGERTIAN, JENIS DAN FUNGSI SURAT PEMBERITAHUAN

1.    Pengertian Surat Pemberitahuan  :

Surat Pemberitahuan (SPT) adalah surat yang oleh Wajib Pajak digunakan untuk melaporkan penghitungan dan atau pembayaran pajak, objek pajak dan atau bukan objek pajak dan atau harta dan kewajiban, menurut ketentuan peraturan perundang-undangan perpajakan.

TAX ON DOMESTIC FLIGHT

Tax on Domestic Flight:

1.      Taxpayers domestic airline is  Airline companies domiciled in
       Indonesia     who earn income based on the charter agreement.

2.      Distribution of the taxpayer's gross airlines in country is all
      remuneration or pecuniary or replacement value   value of

TAX CONSULTANT

In essence there is no developed country without the support of the people. Otherwise no society without a developed and developing countries. To that end, the state through the government based on the constitution has the task to provide services to the interests of the community and implement national development, so that the goals and ideals of a just and prosperous society can be realized.