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liquor, so that sales can be controlled. Similarly the excise duty on cigarettes.
4. Tax Rates
Tax rate is a measure or standard tax collection. There are four types of tax rates, the proportional rate, fixed rate, progressive rates, and digressive
rates Waluyo, 2006:56.
a. Proportional rate
The form of a fixed percentage rate to any amount that is taxable, so the amount of tax payable proportional to the amount of value that is
taxable.
b. Fixed rates
Rates form of a fixed amount against any amount that is taxable, so the amount of tax payable is fixed.
c. Progressive rates
Percentage rates used increase substantially if the amount taxed increases.
d. Digressive rates
The percentage rate used smaller when the greater amount taxed.
5. Taxpayers
Understanding of Taxpayer under Law 16 of 2000 on General Provisions and Tax Procedures Article 1 paragraph 1, namely: Taxpayer
is an individual or entity under the provisions of the tax legislation is
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determined to make a tax obligation, including collectors certain taxes or cutting taxes.
Entities is a group of people or capital either as a union to do business or not do business that includes a limited liability company, limited
partnership, the other company, State Owned Enterprises or Region Owned Enterprises by name and in any form, firm, partnership,
cooperative, pension funds, partnerships, associations, foundations, organizations, political social organization, or similar organization,
agency, permanent establishment and other types of entities. Enterprise taxpayers tax obligations and individual agencies in
accordance with the Act KUP include: a. Must register to nearby KPP to get a NPWP.
b. Must fill out and submit SPT correctly, complete and clear. c. Must pay or deposit the tax due through the post office or a bank
designated perception.
6. Theory Witholding Tax According Suandy 2005:28, about tax collection:
a. Theory of Insurance
State in carrying out their duties, also includes the duty to protect the lives and property of the individual wealth. Therefore, the state is
equated with the insurance company, to gain the protection of citizens
