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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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c. Convenience
When the taxpayer must pay, is accordance with the best moments that do not complicate the taxpayer, for example, when taxpayers earn fee.
This collection system is called pay as you earn.
d. Economy
Economically, the cost of collection and fulfillment of tax obligation costs for taxpayers is expected to a minimum, as well as the burden
borne by taxpayers.
10. Witholding Tax System
Basically there are 3 applicable tax collection system, the official assessment system, self-assessment system, and withholding system
Suandy, 2008:17. Official assessment system is a tax collection system where the amount of tax to be paid or payable by the taxpayer calculated
and set by fiskustax authorities. Next, self assessment system, in this system Taxpayers calculate, pay and report taxes payable by himself
where the tax officials in charge of conducting counseling and supervision. And last witholding system where in this collection system amount of tax
payable is calculated and deducted by a third party. Initially the tax collection system in Indonesia using the official
assessment system, but after the introduction of the first tax reformation, the system was changed to self assessment. The changes are aimed to
prevent fraud that would arise if a tax official in direct contact with the taxpayer. Although these restriction contacts to break collusion, but the
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