Perpajakan (Part 2) |Ekonomi Kelas 11 - EDURAYA MENGAJAR

Summary

This video explains various tax systems and official levies in Indonesia. It covers progressive, regressive, proportional, and degressive tax rates, with a detailed breakdown of income tax brackets. The video also discusses official levies like retribution, excise, import/export duties, and donations, highlighting the difference between taxes and official charges. While taxes don’t provide direct benefits, levies often do. The script sets up for a follow-up video introducing different tax types, providing viewers with foundational knowledge on how taxes and levies work in Indonesia.

Takeaways

• 😀 The script introduces a tax officer explaining the process of determining tax liabilities for a taxpayer (X).
• 😀 Tax rates can vary depending on the type of tax, with proportional, regressive, and progressive tax rates being common types.
• 😀 A proportional tax means a fixed percentage rate is applied regardless of the value of the taxable object.
• 😀 A regressive tax has a fixed amount, meaning the tax does not change based on the taxable object amount.
• 😀 A progressive tax increases in percentage as the taxable amount increases. Higher earnings lead to higher tax rates.
• 😀 In Indonesia, progressive tax is used for personal income tax (PPh), with rates ranging from 5% to 30% based on income levels.
• 😀 The script explains different types of official levies other than taxes, such as retribution, excise, customs duties, and donations.
• 😀 Retribution is a payment collected for certain government services, like electricity or water subscription, and can be considered a service fee.
• 😀 Excise is a type of retribution levied on specific goods, often related to consumption and regulated by the Ministry of Finance.
• 😀 Customs duties (beza masuk) are taxes imposed on goods entering Indonesia, while customs duties on exports (beza keluar) are imposed on goods leaving the country.
• 😀 The key difference between taxes and other official levies is that taxes do not offer direct benefits, whereas levies like retribution and customs duties provide direct services or benefits in return.

Q & A

What is the main topic of the video?

The main topic of the video is about understanding different types of tax rates and official levies in Indonesia, including proportional, regressive, progressive tax rates, and various official charges like retribution, customs duties, and donations.

What is a proportional tax rate?

A proportional tax rate is a fixed percentage that applies to the tax base, meaning that no matter how high or low the tax object is, the percentage remains the same.

Can you explain regressive tax rates?

Regressive tax rates involve a fixed amount of tax regardless of the tax base. This means the amount of tax paid does not change based on the value or size of the taxable object.

What is a progressive tax rate?

A progressive tax rate increases as the tax base grows. This means that the higher the taxable object (such as income), the higher the tax rate imposed. For example, in Indonesia, income tax rates increase from 5% to 30% depending on the income level.

What is the tax rate for personal income in Indonesia?

In Indonesia, the personal income tax (PPh) is progressive, with rates as follows: 5% for income up to 50 million IDR, 15% for income between 50 million IDR and 250 million IDR, 25% for income between 250 million IDR and 500 million IDR, and 30% for income above 500 million IDR.

What is retribution in terms of official levies?

Retribution is a form of levy or fee paid by the public for using certain state-owned goods or services, like paying for electricity or water services. This payment goes to the state treasury for specific developmental purposes.

What is the difference between tax and retribution?

The main difference is that taxes do not provide immediate benefits in return, whereas retribution involves payment for specific services or goods provided by the state, offering direct benefits.

What is customs duty (bea masuk)?

Customs duty (bea masuk) is a tax imposed on goods entering Indonesia from other countries, primarily meant for consumption within the country.

What is bea keluar?

Bea keluar refers to a tax imposed on goods being exported from Indonesia, with the purpose of regulating the outflow of goods from the country.

What are donations in the context of official levies?

Donations are contributions collected by the government from certain groups of people to achieve specific goals, and the funds are deposited into the state or regional treasury.