Perpajakan (Part 3) | Ekonomi Kelas 11 | EDURAYA MENGAJAR

Summary

This video provides an insightful explanation of different types of taxes in Indonesia, categorizing them into three major groups: based on their nature, targets, and collectors. It covers direct taxes, like income and property tax, which cannot be passed on to others, and indirect taxes, like VAT, which can be transferred. The script also explores subjective and objective taxes, with examples such as income tax and luxury goods tax. Additionally, it differentiates between central and regional taxes, including various local taxes such as hotel and restaurant taxes. The video offers a clear, engaging breakdown of tax structures.

Takeaways

• 😀 Direct taxes are paid by the taxpayer and cannot be transferred to others. Examples include income tax (PPh) and property tax (PBB).
• 😀 Indirect taxes are taxes passed on from an intermediary to the buyer, such as Value-Added Tax (PPN) and luxury goods tax (LGT).
• 😀 Subjective taxes take into account the taxpayer's personal conditions, such as marital status and dependents. Examples include income tax and wealth tax.
• 😀 Objective taxes are based on the nature of the object being taxed, not the taxpayer's personal situation. Examples include stamp duty and VAT.
• 😀 Taxes can be classified based on who collects them: central or regional government.
• 😀 Central taxes are collected by the central government, such as income tax and luxury goods tax.
• 😀 Regional taxes are collected by local governments, such as hotel and restaurant taxes, advertising taxes, and motor vehicle taxes.
• 😀 Value-Added Tax (PPN) is an indirect tax that applies to goods and services and can be transferred from seller to buyer.
• 😀 The tax system in Indonesia is divided into three major groups: taxes by nature, target/object, and collector.
• 😀 The condition of the taxpayer can affect the amount of taxes they pay, particularly in the case of subjective taxes like income tax.
• 😀 Understanding the different types of taxes can help individuals and businesses navigate Indonesia's tax system more effectively.

Q & A

What are the three main categories of taxes in Indonesia?

In Indonesia, taxes are generally divided into three main categories: taxes based on their nature, taxes based on their target or object, and taxes based on who collects them.

What is the difference between direct and indirect taxes?

Direct taxes are taxes that must be borne by the taxpayer and cannot be transferred to others. Examples include income tax (PPH), land and building tax (PBB), and vehicle tax. Indirect taxes, such as value-added tax (PPN) and luxury goods tax, can be passed on by the seller to the buyer.

Can you give an example of direct taxes?

Examples of direct taxes include income tax (PPH), land and building tax (PBB), and motor vehicle tax, where the tax liability falls directly on the person or entity and cannot be transferred to another party.

What does it mean for a tax to be 'subjective'?

A subjective tax takes into account the personal condition of the taxpayer, such as their marital status and family dependents. This affects the amount of taxable income or the non-taxable income limit (PTKP). Examples include income tax and wealth tax.

What is the difference between subjective and objective taxes?

Subjective taxes are based on the taxpayer's personal condition, while objective taxes focus solely on the characteristics of the object being taxed, without considering the taxpayer's personal situation. An example of a subjective tax is income tax, and an example of an objective tax is stamp duty or VAT.

How does value-added tax (PPN) work in relation to personal conditions?

Value-added tax (PPN) is an objective tax, meaning it does not consider the personal conditions of the taxpayer but instead looks at the characteristics of the object being taxed, such as whether it meets the criteria for VAT.

What are the two types of taxes based on who collects them?

Taxes are classified into two types based on who collects them: central government taxes and regional government taxes. Central government taxes are collected by the central government, while regional taxes are collected by local governments for regional development and services.

Can you give examples of taxes collected by the central government?

Examples of taxes collected by the central government include income tax (PPH), luxury goods tax, and stamp duty.

What are some examples of regional taxes?

Examples of regional taxes include motor vehicle tax, vehicle transfer tax, hotel and restaurant taxes, entertainment taxes, and street lighting taxes. These are collected by local governments for regional funding.

How do taxes differ at the provincial and local government levels?

At the provincial level, taxes include motor vehicle taxes and vehicle transfer taxes. At the local government level, taxes are typically related to local services and include hotel and restaurant taxes, entertainment taxes, and street lighting taxes.