Selasa, 17 Mei 2011

Understanding tax

Understanding tax

Tax is levied iyuran mandatory by the government of the people (taxpayers) to cover routineexpenditure and development costs the state without remuneration as may be appointeddirectly.

Understanding tax according to some experts:

1. Prof. Dr. Adriani

tax is a contribution to the state that can be imposed, owed ​​by wajibpajak pay according to the rules derngan not rewarded again that may be appointed directly.

2. Prof. DR. Rachmat Sumitro, SH

tax is a contribution to the people of the state treasury (cash transfer wealth from the people to the government sector under the legislation)

(can not get the services imposed by lead (tegen achievement) directly demonstrated and usedto finance public expenditure.

Five key elements in the definition of tax

* Fee / charges
* Taxes levied under the legislation
* Tax can be imposed
* Did not receive a counter achievement
* To finance general government spending

Ref :
http://kedanta.tripod.com/karya.html

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