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Introduction To
Presented 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
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
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
If it is beneficial, it’s called a positive
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
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
The Perspective
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
The Perspective
The Best Things in Life are Free’ Alam telah
menyediakannya misal, sungai-sungai, gunung dan
pegunungan, 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
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
The Perspective
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
The Perspective
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
Tax gives benefits to the tax payer
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
The Benefits Principles
People should pay taxes based on the
benefits they receive from the government
services. This principle tries to make public
goods similar to private goods
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
The Benefits Principles
Protection Facilities
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
The Benefits Principles
National Defense
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
The Benefits Principles
Public utility
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
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’
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
ADAM SMITH
THEORY
OF
TAX
EQUALITY
CERTAINTY
CONVENIENCE
ECONOMY
The theory perspective
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
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 Pendapatan
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
The Functions
Budgeting Functions
sebagai sumber dana untuk
membiayai pengeluaran
pengeluaran negara
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
The Functions
Regulatory Functions
sebagai alat untuk mengatur
atau melaksanakan
kebijakan negara di bidang
sosial dan ekonomi
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
Syarat Pemungutan Pajak
Adil – syarat Keadilan
Sesuai Undang-undang 1945 pasal
23 ayat 2 (pajak hrs memberikan
keadilan bagi negara maupun
masyarakat)
Tidak mengganggu
perekonomian – syarat
ekonomis
Sederhana
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
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
Perpajakan
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
Tata Cara Pemungutan Pajak
Pemungutan Pajak di akhir tahun
Stelsel Nyata (Riel)
Pemungutan Pajak di awal tahun
dengan berdasar pada nilai pajak
tahun sebelumnya
Stelsel Anggapan (Fictieve)
Pemungutan Pajak di awal tahun dan
disesuaikan kembali di akhir tahun
Stelsel Campuran
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
Asas Pemungutan Pajak
Asas Domisili
Asas Sumber
Asas Kebangsaan
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
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 Tahunan
© Created by SUGIHARTO, SH.MM 2011 Legal Aspects of Business
For Reading and following my Class learn more about PPh
Pasal 21, Tax Subjects etc.