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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.
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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:
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