Sunday, August 22, 2010

Pengertian Pajak

Understanding Tax

Suparman Sumawidjaya explained that taxes are mandatory in-kind contributions are withheld by the authorities based on legal norms, in order to cover the cost of producing goods and services collectively in achieving common prosperity.

Meanwhile, Ray M. Sommerfeld Herschel M. Anderson & Horace R. Brock, Tax is a transfer of resources from the private sector into the government sector, not the result of violations of law, but shall be carried out, based on the provisions that have been determined and without obtaining the benefits of direct and proportional, so the government can carry out his duties to perform government.

Also translated by Prof. Edwin R. A. Seligman in the book Essays in Taxation "Tax is compulsary contribution from the person, to the government to depray the expenses incurred in the common interest of all, without reference to special benefits conferred." Understanding Tax somebody here that showed the contribution to the State without any benefits that specifically shown to someone. However, like any case that the tax was intended benefits to the community.

While Mr. Dr. NJ. Feldmann in the book De Van Over heidsmiddelen Indonesia (translation), says that the tax is imposed unilaterally by the presentation and payable to the entrepreneur (according to the stipulation of norms in general) without any contra, and solely used to cover general expenses .

Understanding Taxes - an achievement which has accrued to the government through general norms and which can dipaksakannya.tanpa the contra which can be given in terms of individual, intended to finance government spending (Prof. MJH. Smeets in the book De Economische betekenis belastingen).