| dc.description.abstract | In Indonesia, Taxes Are Obligatory Citizen Contribution. This means that
everyone has an obligation to pay taxes. However, this only applies to
citizens who have met the subjective and objective requirements. Namely,
citizens who have incomes exceeding Non-Taxable Income (PTKP). The
current PTKP is Rp. 54 million per year or Rp. 4.5 million per month. That
means, if you have an income of more than Rp.4.5 million a month it will be
taxable. Meanwhile, if you are an entrepreneur or entrepreneur with
turnover, the Final Income Tax rate of 0.5% applies from the total gross
turnover (turnover) up to IDR 4.8 billion in one tax year (based on PP 23 of
2018).
Taxes are Compulsory for Every Citizen. If someone has met the subjective
and objective requirements, then he is obliged to pay taxes. In the tax law, it
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has been explained, if someone deliberately does not pay the tax that should
be paid, then there is the threat of administrative sanctions as well as
criminal penalties. Citizens Do Not Get Direct Benefits. Tax is different from
retribution. Examples of fees: when you get parking benefits, you have to
pay a certain amount of money, namely parking fees, but taxes are not like
that. Tax is a means of equalizing citizens' income. So when you pay a
certain amount of tax, you don't immediately receive the benefits of the tax
paid. What you will get, for example, is in the form of road repairs in your
area, free health facilities for families, educational scholarships for your
children, and others. Tax is regulated in state law. There are several laws
that regulate the mechanisms for calculating, paying and reporting taxes. | en_US |
