Tax Collection System in Indonesia

Assalamualaikum wr.wb

The honourable ones the lecturer,Mrs Anna.

First of all,let me introduce myself. My name is Nila Rahayu. I’m a student of STIAMI Institute majoring Public Administration concentration taxation.

On this great moment, I would like to thank for the opportunity that has been given to me to deliver a presentation about tax collection system in Indonesia. Praise is always given to Allah SWT for the guidance and bless,so we can meet together in this place.

What is the meaning of the tax?

Tax is a levy that given by the people based on the law,so it can be forced,doesn’t get feed back directly, and used to finance public interest.

If we talk about tax,actually it has existed since Colonial Era. However,the tax system is more leads on the function budgeting, that is the financial income for the purpose of Colonial Government. After 1984 until now,Indonesia has implemented several reforms in tax collection system that I will explain. There are 3 tax collection systems in Indonesia,they are :

  1. Self Assessment System

Self Assessment System is a tax collection system that the authority given to the tax payer to calculate,pay,and report their tax payable. Then,the government only give guidance and verification. This system is applied in Annual Income Tax Return (Corporate Tax Payer and Personal Tax Payer)

From those explanation,we can conclude that the criteria of Self Assessment System are:

  • The tax payable is calculated by the tax payer
  • The tax payer is active to pay and report their tax payable
  • The government doesn’t intervene and simply watch

2. Official Assessment System

Official Assessment System is a tax collection system that the authority given to the tax official to determine the amount of tax payable on the tax payer. In this system, the tax payer is passive,because tax payable appear after tax assessment issued by the tax official. So that,the success or not the implementation of tax collection depends on the tax official. This system is applied in Earth Building Tax and Vehicle Tax.

From those explanation,we can conclude that the criteria of Official Assessment System are:

  • The tax payable is calculated by the tax payer
  • The tax payer is passive
  • The tax payable appear after tax assessment issued by the tax official

3. With Holding Tax

With Holding Tax is a tax collection system that the authority given to the third party to cut and collect the tax payable on the tax payer. The third party mean other than the tax payer nor the tax official. As a proof of tax payment is usually a certificate of with holding tax. This system is applied in Income Tax Article 15,21,22,23,26 dan Article 4 Paragraph 2.

From those explanation,we an conclude that the criteria of With Holding Tax are:

  • The tax payable is collected by the third party
  • The third party mean other than the tax payer nor the tax official
  • As a proof of tax payment is usually a certificate of with holding tax

The usage of tax collection system is according to the type of the tax.

Those are what I can deliver to you at this moment,thank a lot for your attention.If you have any question, I will be ready to answer it.

Wassalamualaikum wr.wb

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