Intro to tax

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Intro to tax

  1. 1. Introduction ToPresented by Sugiharto, SH. MM GBS class 2011 on Legal Aspects of Business and TAX discussing the regulation of tax, the definitions, income tax, externalities, public cost, defense, tariff, tax subject and its objectives, NPWP, SPT
  2. 2. Legal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  3. 3. The Perspective Externalities An externality is the impact of one’s person actions on the well-being bystander If the effect on bystander is adverse, it is called a negative externality Can cost social cost greater than private cost. Negative externalities in production or consumption lead markets to produce a larger quantity than is socially desirable If it is beneficial, it’s called a positive externalityLegal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  4. 4. The PerspectiveLegal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  5. 5. The PerspectiveThe Best Things in Life are Free’ Alam telahmenyediakannya misal, sungai-sungai, gunung danpegunungan, pantai, danau dan samudera Pemerintah menyediakan yang lainnya sebagai pelengkap dan pendukung, misal, taman bermain, pertamanan dan fasilitas umum lainnya. Pada setiap kesempatan seseorang tidak harus mengeluarkan ongkos ketika ia memilih untuk mengambil keuntungan untuk bersenang-senang menikmatinya Legal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  6. 6. The PerspectiveLegal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  7. 7. The PerspectiveLegal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  8. 8. Tax gives benefits to the tax payerLegal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  9. 9. The Benefits PrinciplesPeople should pay taxes based on thebenefits they receive from the governmentservices. This principle tries to make publicgoods similar to private goods Legal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  10. 10. The Benefits Principles Protection Facilities Legal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  11. 11. The Benefits Principles National Defense Legal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  12. 12. The Benefits Principles Public utilityLegal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  13. 13. The theory perspective The taxes should be levied on a person according to how well that person can shoulder the burden. This principle is sometimes justified by the claim that all citizens should make an ‘equal-sacrifice’ to support the government. According to Adam Smith on his book ‘ An inquiry into Natural and Causes of Wealth of Nations’Legal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  14. 14. The theory perspective EQUALITY ADAM SMITH THEORY CERTAINTY OF CONVENIENCE TAX ECONOMYLegal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  15. 15. The theory perspective Iuran kepada Negara Berdasarkan UU Tidak Ada Kontra Prestasi Langsung Alat Pembiayaan kepada Negara Pengertian pajak menurut Prof. Soemitro buku Dasar Dasar Hukum Pajak dan Pajak PendapatanLegal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  16. 16. The Functions Budgeting Functions sebagai sumber dana untuk membiayai pengeluaran pengeluaran negaraLegal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  17. 17. The Functions Regulatory Functions sebagai alat untuk mengatur atau melaksanakan kebijakan negara di bidang sosial dan ekonomiLegal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  18. 18. Legal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  19. 19. Syarat Pemungutan Pajak Adil – syarat KeadilanSesuai Undang-undang 1945 pasal 23 ayat 2 (pajak hrs memberikan keadilan bagi negara maupun masyarakat) Tidak mengganggu perekonomian – syarat ekonomis Sederhana Legal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  20. 20. Kedudukan Hukum Pajak Dasar Pemungutan Pajak UU 1945 pasal 23 ayat 2 Bagian dari Hukum Publik Bagian dari Hukum Administrasi Hukum Pajak terdiri dari: Hukum Pajak Materiil (Undang-Undang Pajak Penghasilan) Hukum Pajak Formil (Ketentuan Umum & Tata cara PerpajakanLegal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  21. 21. Tata Cara Pemungutan Pajak Stelsel Nyata (Riel) Pemungutan Pajak di akhir tahun Stelsel Anggapan (Fictieve) Pemungutan Pajak di awal tahun dengan berdasar pada nilai pajak tahun sebelumnya Stelsel CampuranPemungutan Pajak di awal tahun dan disesuaikan kembali di akhir tahunLegal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  22. 22. Asas Pemungutan Pajak Asas Domisili Asas Sumber Asas KebangsaanLegal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  23. 23. National Tax System NPWP adalah No Pokok Wajib Pajak yang berguna sebagai identitas Wajib pajak Identitas WP, tertib dlm pembayaran dan pengawasan pajak, untuk keperluan dgn dokumen pajak, memenuhi kewajiban pajak, mendapatkan pelayanan dari instansi tertentu, dan untuk keperluan pelaporan SPT Masa dan TahunanLegal Aspects of Business © Created by SUGIHARTO, SH.MM 2011
  24. 24. For Reading and following my Class learn more about PPh Pasal 21, Tax Subjects etc.Legal Aspects of Business © Created by SUGIHARTO, SH.MM 2011

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