1. Tax

2. Definition
Taxes are compulsory contributions to the state owed ​​by individuals or entities who are forced by law to not get rewarded directly and used for the purposes of the state for the welfare of the people. (UU No. 6 tahun 1983)

3. Characteristics of Tax Tax Function
A mandatory fee paid by the taxpayer in the country
Payments are based on legal norms
Sources of financing for collective expenditure
Means to improve the general welfare
Remuneration not provided directly
Tax Function
Function budgetair
As regulators
As a means of economic stability guards
As a means of income redistribution

4. Principles of Tax Collection
The principle of equality , the principle of balance with the ability or the principle of justice
The principle of certainty , the principle of legal certainty
Convenience of payment principle , principle of taxation timely or pleasure principle
The principle of economics , the importance of economic principles in taxation

5. Jenis-jenis Pajak Direct Taxes Indirect Taxes Tax Center Local tax
By its very nature
Tax Center
Local tax
Based of Intsatation
Personal Tax
Tax Agency
Based of subject
Domestic taxes
Foreign tax
Originally based

6. The object of income tax (PPH)
Definition of Income
Taxes imposed on entities or private persons on income earned in a tax year
Tax object
people person
agency
Tax Tarrif private persons
Taxable and Tax Rates
Up to Rp 50 million = 5%
Rp 50 million - Rp 250,000,000 = 15%
USD 250 million - USD 500 million = 25%
The above Rp 500 million = 30%
Corporate Tax Rates
Rates pph weight 25%

7. PTKP per year be not less than:
continuation
Exemption (PTKP)
PTKP per year be not less than:
1) Rp million for themselves an individual taxpayer
2) an additional Rp million to taxpayers who marry
3) Rp million in addition to a wife whose income combined with the income of the husband
4) Rp million extra for each member of the family of flesh and in a straight line as well as adopted children to be borne entirely, at most three people per family.
The calculation of the personal income tax
Income Tax Payable = (Net Income year - PTKP) x tariff of tax
Calculation of Corporate Income Tax
Net income x tariff of tax

8. The calculation of the personal income tax
continuation
Example
The calculation of the personal income tax
Gunawan in 2010 had a taxable income of Rp million. The amount of income tax that must be paid or payable by Gunawan is?
Taxable Income Rp
Income tax that must be paid:
5% x Rp Rp
15% x Rp Rp
25% x Rp Rp
30% x Rp Rp
Total Rp

9. Property tax Definition
The tax imposed on the ownership or use of land or buildings
Tax object
Soil
Buildings (swimming pools, fancy fence, gyms, shipyards, docks, luxurious garden, luxury Fence, Toll Road)
Tarrif
0.5%
SVTO
Land Size x Price Sale
Building x sale price
NJOPTK (taxable value of non-taxable) Rp

10. continuation - Land Size x Price Sale Building x Selling Price
Taxable Sale Value (NJKP)
20% X NJOPTKP (for SVTO <1 billion)
40% X NJOPKP (for SVTO 1 billion or more
Calculation
Property tax payable = (SVTO-NJOPTKP) x SVTO x tariff of tax
Example
- Land Size x Price Sale
Building x Selling Price
Taxable value (NJOP)
NJOPTK (taxable value of non-taxable)             
Selling Value of Tax taxable (SVTO)                               
Selling Value of Tax taxable (SVTO)                                                 
= 20% X taxable value of non-taxable (for SVTO <1 billion)
= 40% X taxable value of non-taxable (for SVTO ≥1 billion)
Total property tax = 0,5 % X SVTO
XXXXX  
XXXXX
XXXXX     
 XXXXX (-)
     
 XXXXX        
XXXXX    

11. Types of tax tariff Proportional Tax Rate
(Comparable) Using a fixed percentage for each of the tax base
Proportional Tax Rate
Using the percentage decreases for each tax base
Degresif Tax Rate (Decrease)
The tax rate is fixed for each tax base or tax paid besaarnya fixed amounts
Constant Tax Rates (Fixed)
The tax rate with the percentage increasing ascending or higher for each tax base
Progressive Tax Rate (Up)

12. Flow tax administration
Taxpayer
Make a list of TIN
On line
Jump came KPP
Calculation
Pay
SPT report that has been in Content

13. Dapat Juga Diakses :
PlayStore : econosmart Web :