By :
I Nyoman Adi Wiyarna (1506305015)
Gentha Putri Wardana
(1506305095)
(1506305130)
Udayana University
2015/2016
TABLE OF CONTENTS
Table of contents..................................................................................................................2
Chapter 1 Introduction.........................................................................................................3
1.1 Background..........................................................................................................3
1.2 Problems...............................................................................................................3
1.3 Goals....................................................................................................................3
1.4 Benefits................................................................................................................3
Chapter 2 Content................................................................................................................4
2.1 Theories that Supports Collecting of Taxation ....................................................4
2.2 Jurisdiction in Collecting Tax..............................................................................5
2.3 Stelsel Tax............................................................................................................6
2.4 Classification of the Tax.......................................................................................7
2.5 Collecting Tax System.........................................................................................8
Chapter 3 Conclusion and Suggest....................................................................................10
3.1 Conclusion.........................................................................................................10
3.2 Suggestion..........................................................................................................10
Bibliography.......................................................................................................................11
CHAPTER I
INTRODUCTION
1.1 Background
1.2 Problems
1. What is Subject of Taxation?
2. What is Object of Taxation?
1.3 Goals
1.
2.
1.4 Benefits
To help the student know about Subject and Object of Taxation and to fulfill the
taxation subject task.
CHAPTER II
CONTENT
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e. Factory
f. Workshop
g. Mining and extraction of natural resources, drilling work area used for mining
exploration;
h. Advertising, agriculture, animal husbandry, agriculture or forestry
i. Project construction, the plant or assembly project
j. The provision of services in any form by an employee or by anyone else, all made
more than sixty days within a period of twelve months;
k. The person or agent acting as an agent whose position is not free
l. Agent or employee of an insurance company that is not established and is not
living in Indonesia who received the premium or risk in Indonesia.
2.1.1 Kinds of Subject of Taxation
In Undang Undang PPh, the tax subject consists of two types of income tax and can be
described as follows:
1. Tax Subject in Domestic
Tax Subject in Domestic is the tax subject who physically was located or residing or
domiciled in Indonesia. Which is determined as follows:
a. Tax Subject of Personal ( Subjek Pajak Orang Pribadi ) :
An individual who resides in Indonesia or individual who has been in
Indonesia for more than 183 (one hundred and eighty-three) days within any
period of 12 months. The time period should not start from the month of
January or the beginning of the tax year but could be later, and does not have
to be consecutive - were 183 (one hundred and eighty-three) days within a
Indonesia
b. Tax Subject of Institution
The Institution that established or domiciled in Indonesia, except for certain units
of government entities that meet the following criteria:
2.1.2
The tax liability of subjective individual or entity begins at the time the individual
or entity deriving income from Indonesia and ends at the time no longer accept or
earn such income .
Table of start and end of the subjective tax liabilities
Start
Tax Subject of Personal in Domestic
End
Tax Subject of Personal in Domestic
When die
When
dissolved
or
no
longer
domiciled in Indonesia
activities
through
BUT
in
Indonesia
in Indonesia
When
receiving
income
from
Indonesia
Undivided inheritance
Indonesia
Undivided inheritance
When
the
inheritance
has
completed distribute
been
Objects of income tax is the income, according to the Undang Undang PPh is any
additional economic capability received or accrued by the taxpayer, both from Indonesia and
outside Indonesia, which can be used for consumption or to increase the wealth of the
taxpayer name and in any form.
Income taxes are included as an object in accordance with pasal 4, paragraph (1) of the
income tax has been given a description of the object of income tax is as follows;
1. Payment or compensation in respect of employment or services received including
salary, wage allowances, honoraria, commissions, bonus, gratuity, pension, or
compensation in any other form, unless otherwise stipulated by Undang Undang
PPh.
2. Gift of sweepstakes or work or activities and awards.
3. The operating profit
4. Gains from the sale or transfer of property, including:
a. gains from transfer of property to The company, a partnership, and other agencies
as exchange for shares or capital;
b. gains from transfer of property to shareholders, partners, or members acquired
company, association, and agencies more;
c. gains from a liquidation, merger, consolidation, expansion, split takeover
business, or reorganization under the name and in the of any sort;
d. gains from transfer of property in the form of grants, assistance or donations,
unless given to run in families in the lineage straight one degree and religious
bodies, agencies education, social agencies, including foundations, cooperative, or
an individual who runs micro and small enterprises, the provisions set
Further to the Regulation of the Minister of Finance, so long as no relationship
with the business, employment, ownership, or control of the the parties concerned;
and
e. The gains from the sale or transfer part or all of mining rights, pins participated in
the financing, or capital in mining companies.
5. The receipt of refunds of tax payments deducted as expenses
6. Interest includes premiums, discounts and rewards for underwriting debt
7. Dividend, with name and any form, including dividends from insurance companies to
policyholders, distribution of the results of a cooperative
8. Royalties
9. Rent and other income in connection with the use of property
10. Receipt or acquisition of periodical payments
11. The gain from discharge of indebtedness
12. The foreign exchange gains from foreign currency
13. The difference from revaluation of assets
14. Insurance premiums
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15. The contributions received from the association of members consisting of a taxpayer
who carries on business or independent, as long as the contribution is determined by
the volume of business activities or independent members
16. Additional net wealth derived from income that has not been taxed.
17. Income from business based on Syariah. Syariah-based business activities have a
philosophical foundation different business activities that are Conventional. However,
income received or by operating activities based on syariah nevertheless a tax.
18. In exchange rates
19. Surplus of Bank Indonesia. Surplus Bank Indonesia which is the object of Taxes
Income is the surplus of Bank Indonesia by audited financial statements after
adjustment or fiscal correction in accordance with the Tax Act Income by observing
the characteristics of the Bank Indonesia.
2.2.1 Things Which is Not Included as Object of Taxation
According to pasal 4 paragraph (3) of the income tax is not included tax objects:
1. a. Assistance or donations, including zakat received by amil zakat board or other
amil zakat institutions established or approved by the government and received
by recipients who are entitled or compulsory religious donations for recognized
religions in Indonesia, which was accepted by the institution religious
established and approved by the government and received by recipients who are
entitled, the provisions stipulated by or based on government Regulation
b.Hibahan property received by the family of flesh within one degree of direct
lineage, religious bodies, educational bodies, charities including foundations,
cooperatives, or private persons who run micro and small businesses, the
provisions stipulated by or based on the Minister of Finance, along no
association with the effort, work, ownership, or control between the parties
concerned
2. Inheritance;
3. Property including cash deposits received by an entity as a stock replacement or as
a substitute equity capital;
4. Replacement or compensation in connection with work or services received or
acquired in kind and / or enjoyment of the taxpayer or Government, unless given
by not residents Tax, taxpayers are taxed in the final or taxpayers who use a
deemed profit Special (deemed profit);
CHAPTER III
CONCLUSION AND SUGGESTION
3.1 Conclusion
3.2 Suggestion
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BIBLIOGRAPHY
Mardiasmo. 2011. Perpajakan Edisi Revisi 2011. Yogyakarta: ANDI
http://pengertianmenurutahli.blogspot.co.id/2013/10/yurisdiksi-dalam-pemungutanpajak.html
http://ndeso-go-blog.blogspot.co.id/2012/04/stelsel-pajak.html
https://priceles.wordpress.com/tag/stelsel-pajak/
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