RANGKUMAN JENIS-JENIS PAJAK

Summary

This video explains the different types of taxes in Indonesia, categorized based on their collection methods, nature, and authority. It covers direct taxes, like income and property taxes, and indirect taxes, like VAT and export duties. The video also discusses subjective taxes, like income tax, and objective taxes, like VAT. Furthermore, it highlights the role of central and regional taxes, emphasizing their synergy in national development. The importance of taxes in funding public services, like transportation, is also noted. For those interested in learning more, free online courses on taxation are available.

Takeaways

• 😀 As citizens, it's our responsibility to pay taxes in Indonesia.
• 😀 Taxes in Indonesia are classified based on different factors such as collection method, nature, and collecting authority.
• 😀 Taxes are divided into direct and indirect taxes. Direct taxes are paid by the taxpayer and cannot be transferred to others.
• 😀 Examples of direct taxes include income tax (PPH), property tax (PBB), and motor vehicle tax.
• 😀 Indirect taxes, on the other hand, can be passed on to others and don't have a tax assessment notice.
• 😀 Examples of indirect taxes include value-added tax (PPN), import duties, and export taxes.
• 😀 Taxes are also classified as subjective or objective taxes based on their nature.
• 😀 Subjective taxes, like income tax, increase as a person's income grows.
• 😀 Objective taxes, like value-added tax (PPN), are not based on the taxpayer's income but are added to the price of goods and services.
• 😀 Taxes are collected both by the central government (through the Directorate General of Taxes) and local governments.
• 😀 Central and local taxes work together to fund public services like safe and comfortable public transportation, benefiting the entire nation.

Q & A

What is the importance of paying taxes as a citizen?

Paying taxes is a citizen's obligation in Indonesia, and it contributes to the development and welfare of the country.

What are the two main types of taxes based on collection methods?

Taxes are categorized into direct and indirect taxes. Direct taxes are paid by the taxpayer themselves and cannot be transferred, such as income tax (PPH), property tax (PBB), and vehicle tax. Indirect taxes, such as value-added tax (PPN), import tax, and export tax, can be passed on to others.

What are examples of direct taxes in Indonesia?

Examples of direct taxes include income tax (PPH), property tax (PBB), and vehicle tax.

How do indirect taxes differ from direct taxes?

Indirect taxes can be shifted to others, whereas direct taxes are borne directly by the taxpayer. For example, value-added tax (PPN) can be transferred to consumers through pricing.

What is a key feature of a subjective tax?

A subjective tax is based on the taxpayer's income. The higher your income, the higher the tax you have to pay. Income tax (PPH) is an example.

What is an example of an objective tax?

An example of an objective tax is the value-added tax (PPN), which is applied regardless of the taxpayer’s income.

How does value-added tax (PPN) work in everyday transactions?

When you buy goods, the value-added tax (PPN) is included in the price. For example, a receipt will show that the goods you purchased already include a 10% PPN.

What are the differences between central taxes and regional taxes?

Central taxes are collected and managed by the Directorate General of Taxes (DJP), while regional taxes are collected and managed by local governments. Both types work together to build the country.

How do central and regional taxes collaborate in Indonesia?

Central and regional taxes work in synergy to fund national development projects, such as improving public transportation systems across the country.

Where can I learn more about tax regulations and courses in Indonesia?

You can visit unit.com, where various free and certified courses on taxation are available for you to take.