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e. Absolute Liability Theory
This theory is based on understanding of state organization OrganischeStaatsleer which teaches that the state as an organization
has a duty to hold the public interest. States shall take the necessary actions or decisions, including the decision in the field of taxation.
With such properties, the state has an absolute right to collect taxes and people have to pay taxes as a sign of devotion. According to this
theory the basic tax law lies in the relationship between the people and the state, which the state shall be entitled to tax and duty people pay
taxes.
7. Tax Payable
According to the law No. 28 year 2007 of tax payable is the tax that should be paid someday, in a tax period, the tax year or in part in
accordance with the provisions of tax laws.
8. Emergence of Tax Payable
There are two teachings that regulate the emergence of tax debt as the recognition of the tax debt, material teaching and formal teaching Resmi,
2009:13.
a. Material Doctrine Self Assessment System
Tax debts emerge from applying of tax legislation as well as fulfill subject terms and object terms. Naturally means that the emergence
of the tax debt intervention of tax officials is not necessary, as long as the conditions prescribed by law have been met. Someone is taxed
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because of some condition and action. This doctrine is applied to the self-assessment system.
b. Formal Doctrine Official Assessment System
Tax debt emerge because the law at the time of tax assessment issued by the Director General of Tax. So, as long there is no tax assessment
then no tax debt and there will be no billing although subject terms and object terms conditions have been met. The doctrine is applied to the
official assessment system,
9. Withholding Tax Principle
To achieve collecting purposes, tax need to uphold collecting principles in choosing alternative levied. So there is harmony in tax
collection with the purposes and principles required. In the book An Inquiri into the nature and cause of the wealth of nations Mansyuri,
2002:70, Adam Smith states that tax collection should be based on the following principle:
a. Equality
Withholding tax must be fair and equitable, means that the taxes imposed on an individual who should be proportional with the ability
to pay and according to the benefit received.
b. Certainty
Tax assessment was not determined arbitrarily. Therefore, the taxpayer must have a clear and definite amount of tax payable, when it must be
paid, and payment deadlines.
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