14
b. Certain The principle of legal certainty.
c. Convenience of Payment The basis of the on time tax levy or the principle of pleasure.
d. Efficiency The tax should be done economically, do not collect taxes over income
taxes. A basic understanding of some of the tax basis expressed above it can
be concluded that the fundamental basis of the poll tax is: a Tax Collection performed by the State should be in accordance with
ability and income of taxpayer. The State should not act indiscriminately against taxpayer.
b All tax levies should be based on the tax legislation, so, for those who violate the law will be subject to sanctions.
c The tax must be withheld at the right time for taxpayer, for example at a time when the taxpayer receives salary or when the taxpayer receives a
bonus. d Costs of tax levy must be done efficiently, do not get tax levy costs
going higher than the results of the tax levy.
4. System of Tax Levy
System of tax levy can be distinguished into three parts quoted in the book of Siti Resmi, 2009: 11-12, i.e.:
15
a. Official Assessment System
The levy system which gives is the authority for the tax apparatus to determine personally the tax amount owed each year in accordance
with the regulations. In this system, initiatives and activities to calculate and collect
taxes entirely in the hands of the tax apparatus. Thus, successful or unsuccessful of the tax levy depends on tax apparatus.
b. Self-Assessment System
The tax levy system is the system that gives authority to the taxpayer in determining the amount of tax owed on its own each year in
accordance with the regulations. In this system, initiatives and activities to calculate and collect taxes entirely in the hands of taxpayer. The
taxpayer is deemed to be able to calculate the taxes, is able to understand the current tax law, and has a high honesty and to realize the importance
of paying taxes. Therefore, the Taxpayer is given the trust to: 1 Calculate the own tax payable
2 Capable to calculate the tax payable 3 Pay for itself the amount of tax owed
4 Reported by themselves amount of tax owed, and 5 Accountable for tax owed.
Thus, successful or unsuccessful of implementation of the tax levy depends on the taxpayer himself.
16
c. Withholding System
`The system of tax levy that give the authority to the elected third party to determine the amount of tax owed by the taxpayer in accordance
with the regulations. The appointment of third parties is carried out according to regulations, the decree of the President, and other
regulations to cut and collect taxes, deposit, and accountable through available facility of taxation.
In this system, the successful implementation of the poll tax depends on the elected third party.
5. Terms of the Tax Levy
In order the tax levy will not cause obstacles or problem, then the tax levy must meet the following requirements Mardiasmo, 2006: 2-3 in
Rapina, Jerry and Yenni 2011: 6: a. Tax levy should be Fair Principle of Fairness. According to the
purpose of the law, is achieving justice, legislation and implementation
of the tax levy should be fair.
b. Tax levy should be based on Legislation in Indonesia Principle of
Jurisdiction c. Tax levy should not disturb the economy Principle of Economic
d. Tax levy must be efficient Principle of Finance e. Tax levy system should be simple
From the requirements above, it can be concluded that the requirements of tax levy are:
17
1 Fair, according to law, means levying tax must be imposed generally and equally, and adjusted to the capability of taxpayer.
While fair according to the execution means giving the right of taxpayer to file objection, postponement of payment and to file
appeal to The Consultative Board for Taxes. For example, by
setting their right and the obligation of taxpayer.
2 According to article 23 of 1945 Constitution stating: “tax and
charge for the purpose of the state is set in legislation”, so that the
taxpayer can have legal guarantees to be not behaved in general.
3 Tax levy must be done properly in order it will not disturb the economic condition, either production activity, trading, or services.
Tax levy must not harm the public interest and hamper the activity
of taxpayer, especially low and middle class.
4 Cost expensed for tax levy, must be recorded. It may not the tax received is lower than the cost of tax levy. Therefore, tax levy
system should be simple and easy to apply. So that, taxpayer will
not mind, either in calculation the tax or time.
5 How the tax levied is will determine the success of tax levy. Simple system will ease taxpayer to calculate tax payable, so that it
will give positive impact to taxpayer to increase the awareness of tax compliance. In the opposite, if the system of tax levy is
complicated, people will be reluctant to pay tax.
18
B. Taxpayer
1. Definition of Taxpayer
In Act No. 28 of 2007, the definition of taxpayer is changed into: The taxpayer is a person or entity, including personal tax payers, tax
cutter and tax collector, who has the right and obligation of taxation in accordance with the provisions of the regulations.
While based on the income tax, the Taxpayer is the person or entity that meets the definition as the subject of the tax and receive or earn
revenue which is the object of taxation. In other words, those two elements
must be met to become tax payers and tax objects. 2.
Subject of Taxpayer
The subject of taxpayer consist of three types, namely personal, the legacy has not been Split, and Permanent Establishment. The subject of
Taxation is also distinguished into domestic and international tax. The domestic subject of taxation become taxpayer if they has earned revenue
while international subject of taxation become a taxpayer if they earn revenue from Indonesia or obtained through a fixed business form in
Indonesia. So the taxpayer is a private person or entity that has met the
subjective and objective obligations. 3.
Right and Obligation of Taxpayer a. Rights of Taxpayer
The rights of taxpayer by law No. 28 of 2007 are as follows: 1 Report some Tax Period in a notification period letter SPT Masa.
