6. Decorative Drawing with the Deco tool 4.
Learning Accounting Standard of Competence Introduction of Tax
a. Definition of Taxes Discussing about taxation is inseparable from the notion of
the tax itself, according to Prof. Dr. Rochmat Soemitro, SH in Mardiasmo 2011:1: Taxes are the dues of the people to the State
Treasury under the laws which may be imposed and nothing gets the service lead cons Achievement that can be shown directly and
used to pay for public spending. While according to P. J. A. Andriani In Waluyo, 2009:2:
Taxes are the dues of society to the State imposed owed by mandatory pay it according to the General rules laws and
received no direct back achievements may be appointed and that the point is to finance public expenditure relating to State
Government. From this definition, there are similarities of views or the
principle regarding taxes. Differences regarding the definition solely on the use of language or style of wording only. The two do
have the elements as follows: 1 Tax withheld based on the Act.
2 No lead service Kontraprestasi directly. 3 Can be imposed.
4 Result to finance development b. Function of Taxes
Taxes are a source of acceptance of a country that has two functions Mardiasmo 2011:1, i.e.:
1 Function of the budget budgetair as a source of funds for the Government, to finance expenditures.
2 Function set regulerend as a means of control or enforce the Government in the field of social economy.
c. Tax Collection System The tax collection system can be divided into three system
Mardiasmo, 2011:7, as follows: 1 Official Assessment system is a voting system that gives
authority to the Government fiskus to determine the magnitude of the tax.
2 Self Assessment System is a voting system that is fully authorized to Taxpayers to compute, reckon, pay, and reported
the own immensity of taxes owed. 3 With Holding System is a voting system that gives authority to
a third party not fiskus and not the Taxpayers in question to determine the magnitude of the tax owed by the Taxpayer.
d. Definition of Taxpayers According to the Law No. 28 of 2007 article 1 paragraph 2
defines the Taxpayers is a private Person or institution, including
the taxpayers, cutting taxes, and tax collector has the right and obligation of taxation in accordance with the provisions of the
regulations. A private person is the subject of the Tax resides or reside in Indonesia or outside Indonesia.
According to Law No. 28 of 2007 2007:3, the General provisions and Taxation Procedures mentioned that: The Institute
is a group of people or capital which is unity, both doing business and not doing business that includes limited liability company, the
company komanditer, the companys other State-owned enterprises or business entity belonging to the region with the name of the
Assembly, and fellowship, foundations, organizations, social and political organizations, or other organizations, institutions and
other bodies including the collective investment contract and business form anyway.
5. Research and Development Model