SAP 2 dua - INTRODUCTION TO TAXATION By I Nyoman Adi...

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INTRODUCTION TO TAXATION By : I Nyoman Adi Wiyarna (1506305015) Gentha Putri Wardana (1506305095) Putu Nadiani Putri Utama (1506305130) Udayana University 2015/2016
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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 2
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CHAPTER I INTRODUCTION 1.1 Background Tax is an obligatory contribution for taxpayers. Their taxes are expected to improve the lives of all people. This tax characteristic is cannot be used directly by the public. There are many kinds of tax applied. In conjunction with the existence of a region on the surface of the earth and everything on it is worth, in the implementation of tax collection must have clear rules. Regulations relating to this tax regulated in law No. 28 2007 about general provisions and procedures of taxation. This regulation is expected their tax collection relating to land and buildings can be carried out in accordance with the regulations there. To understand better about the regulation of land and building tax collection then in this paper will discuss the basic of taxation in depth. 1.2 Problems 1. What are theories that support collecting of taxation? 2. What is jurisdiction in collecting tax? 3. What is stelsel taxation? 4. What is classification of the tax? 5. What is collecting tax system? 1.3 Goals 1. To know theories that supports collecting of taxation 2. To know jurisdiction in collecting tax 3. To know stelsel taxation 4. To know the classification of the tax 5. To know collecting tax system 1.4 Benefits To help the student know about introduction to taxation and to fulfill the taxation subject task. CHAPTER II CONTENT 3
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2.1 Theories that Supports Collecting of Taxation Tax or taxation is a compulsory contribution to the state revenue, levied by the government on personal income and business profits or added to the cost of somegoods, services and transactions, at fixed rate mostly proportionate to the amount on which the contribution is levied. There are theories that explain or giving justification for assigning rights to the state for tax colleting: 1. Insurance Theory In this theory, state’s duty is to protect citizen with all their interest, such as safety of life and property and right of their people. Therefore, people must pay their tax like pay monthly insurance premium. 2. Benefit Theory In this theory, the state should levy taxes on citizen according to benefit that each people receive. This mean that, the more benefits that people derives from the public services, the more amount of tax they should pay to the government. This theory seeks to ensure that each individual’s tax obligations are as far as possible based on the benefits that he or she receives from the enjoyment of public services.
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