DASAR - DASAR PERPAJAKAN

Summary

This video lecture by Umi Nadhiroh, an accounting lecturer at Unisma, introduces the basics of taxation for her online class. It covers key taxation principles, including tax definitions, types, and the role of taxation in funding government services and infrastructure. Umi explains how taxes are collected based on law, the difference between direct and indirect taxes, and the systems used in Indonesia like self-assessment and withholding. She also discusses the differences between taxes, retributions, and donations, linking them to public benefits like social equity and development projects.

Takeaways

• 📚 The lecturer for this semester’s Taxation course is Umi Nadhiroh, an accounting professor at FB Unisma.
• 💼 The course will cover a variety of tax-related topics, starting with the basics of taxation.
• 🔍 The definition of taxes includes five key characteristics, as outlined by Brotodihardjo, which must be included in any definition.
• 📜 Taxes are collected based on legal regulations, such as Indonesia’s Income Tax Law No. 36 of 2008.
• 💰 When paying taxes, individuals don’t receive direct benefits, unlike a purchase transaction where you get goods immediately.
• 🏛️ Taxes are collected by both central and local governments, depending on the type (e.g., motor vehicle taxes are managed at the regional level).
• 🔄 There are two main types of taxes based on the collection method: Direct Taxes (e.g., income tax) and Indirect Taxes (e.g., VAT).
• 🏢 The distinction between taxes, retributions, and donations lies in their nature, governing laws, and the benefits received.
• 🗂️ There are three main tax systems in Indonesia: Self-assessment, Official assessment, and Withholding systems.
• 🚧 Tax funds are used for public expenditure and development projects, such as infrastructure, health facilities, and more.

Q & A

What is the main topic of the lecture delivered by Umi Nadhirah?

The main topic of the lecture is taxation, with a focus on the fundamentals of taxation for accounting students.

What are the five characteristics of taxes according to Brotodihardjo?

The five characteristics of taxes are: 1) Taxes are collected based on legal provisions, 2) There is no direct individual benefit upon payment, 3) Taxes are collected by the government, 4) Taxes are allocated for government expenditures, and 5) Taxes are used as a regulatory tool.

How does Umi Nadhirah define direct and indirect taxes?

Direct taxes are levied on income or wealth, such as income tax, directly imposed on individuals or companies. Indirect taxes are collected through intermediaries, like VAT (Value Added Tax), which is included in the price of goods and collected by retailers.

Can you give an example of a direct tax and an indirect tax?

A direct tax example is income tax, which is imposed on individuals or corporations. An indirect tax example is VAT, which is added to the price of goods and collected through intermediaries like retailers.

What are some types of taxes that are collected by the central government in Indonesia?

Some examples of taxes collected by the central government in Indonesia include income tax and VAT.

What distinguishes taxes, retributions, and donations?

Taxes are mandatory payments collected by the government with no direct benefits to the payer. Retributions are also mandatory, but payers receive immediate benefits, such as parking space usage. Donations are voluntary and typically collected by social organizations.

What is the self-assessment system in tax collection?

The self-assessment system allows taxpayers to independently calculate, pay, and report their taxes. This system applies to taxes like income tax for individuals and businesses.

What is the official assessment system in taxation?

The official assessment system involves tax officials (fiskus) calculating and assessing the taxes owed by individuals, such as property tax and motor vehicle tax.

What is the withholding system, and can you provide an example?

The withholding system is where taxes are collected by intermediaries on behalf of the government. An example is VAT, which is collected by retailers when customers purchase goods.

What are some of the public benefits funded by tax revenue according to Umi Nadhirah?

Public benefits funded by tax revenue include infrastructure projects like roads, public health centers, parks, and other public facilities.