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Senin, 18 Juni 2012

TAXATION IN INDONESIA

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           Under the laws of the Republic of Indonesia number 6 year 1983 on general provisions and procedures of taxation, stated that the Republic of Indonesia is a state law based on Pancasila and the law of 1945 which upholds the rights and obligations of citizens, thereby placing the tax as one embodiment state obligations to its citizens which is a means of participation in the financing of the State and national development.It is clear that taxation plays a major role in the continuity of life and welfare of the people that the people of Indonesia, which has the social dynamics and cultural diversity. 


      
             Taxation as a system which is used as the basis for collection of state taxes that have been in force, no longer in line with the level of socio-economic life of the people of Indonesia in terms of mutual cooperation both nationally and in the pace of development has been achieved nsional.Where the tax system as stipulated in the provisions of the applicable tax has not been able to mobilize the participation of all segments of the tax subject large role in increasing acceptance within the country and is needed in order to realize the continuity and enhance national development.         
              The need to reform the tax system is urged to apply as soon as possible, given that the update is expected that the new tax system to give confidence to the subject of taxes to carry out the duties and fulfill the rights in the field of taxation, so as to realize the expansion and increase awareness of tax obligations and leveling incomes.
Implementing tax examiner           
               In the long vacation time Amir and Budi went on holiday to Bali. Before leaving Amir has made arrangements by way of seeking information from internet and books and brochures about Bali, booking airline tickets and hotel and car reservations. Based on available information, the Amir hire hotel in Sanur area with rental costs Rp. 500,000 per night. Leased vehicle is a rental car at a cost of APV. Rp. 400,000 per day. Amir has also established tourist attractions to be visited, a favorite dining spot in Bali to be visited and souvenir shopping places that sell goods at lower prices. While Budi went to Bali with no preparation at all except make flight bookings.
These activities of Amir and Budi while in Bali are as follows :
Amir:
07:00 Departure from Jakarta
09:30 Arrive in Bali and has been picked up by Mr. Wayan, the driver of the rented car APV
10:00 Check in at hotel and store the bags in the hotel
10:30 Going to the temple Tirta Siring Empul
11:00 heading to Ubud to see the palace of Ubud
12:00 lunch at Duck Bengil
13:00 Sukawati shopping to spend money Rp. 250 000 Towards 15 o'clock Garuda Wisnu Kencana
17:00 heading to watch the sunset Uluwatu
18:30 dinner in Jimbaran
21:00 hard rock clubbing at Café
Budi:
07:00 depart from Jakarta
9:30 arrived at Bali airport and a taxi to find a hotel
10:00 looking for a hotel in Kuta area and because there is an order to move some of the hotel
10:30 check in at the hotel, room to rent medapat Rp. 750,000 per night for the same class room with Amir room. Cab fare Rp. 50 000
11:00 looking for vehicles for use during in Bali and got KIA Pregio with the rental price per day 550 000
12:00 lunch at the restaurant next Pecel Bu Tinuk Joger in Kuta
There was
13:00 left to the temple Tirta siring Empul
15:00 to Ubud to see the palace of Ubud
17:00 to Garuda Wisnu Kencana
18:30 back to Kuta and souvenir shopping. For the same souvenirs with Amir has to spend Rp. 400 000
21:00 dinner at a restaurant in Kuta Padang           
                  From the illustration above we can take the conclusion that the Amir to get more tourist attractions, places to eat better with a cheaper price. While Budi visit fewer sights cost more. Course satisfaction and memories gained by that person. If the activities carried out Amir is a standard thing to do in traveling to Bali then what Budi can not meet these standards because many who have not visited attractions. If the activity to Bali it is a competition in which a tourist can visit more at a cost that makes sense of course, we all agreed that the Amir was the winner in this competition.Likewise, it will be found in the activities of the tax inspection.            
                  Good preparation is the first step is also good to start the tax inspection. With the expected thorough preparation activities undertaken by the examiner will be more focused and targeted because it has a picture of what will be done. The steps taken have been described in detail in a form of inspection program so that inspectors can exercise control over the implementation of inspection time. Obviously the quality of work is expected to increase with a shorter time job as well. In other words, the tax examiner has conducted efficiently and effectively.Implementation of the tax inspection began warrant examination is received by the examiner made and ending when the tax audit report. This whole process should be carried out within 2 months (for a complete examination) and may be extended for 6 months. Which is often an obstacle for most inspectors are at the same time get the SP3 in much smaller amounts.              
                  While for each examination the examiner shall conduct the inspection procedure as prescribed in the regulations stipulated by the Directorate General of Taxes.Synergy of the tax administrator and the taxpayerImportant synergies in the field of taxation between the two, in order to achieve good levels of achievement against the quality and quantity of taxes to be advocate serving the public meet the needs of all of us. Implementation and the payer has an obligation and right of each to be followed in the application of taxation. Because of this if not handled properly, it will not impact the lives of beneficiaries to the achievement of joint.Resolving issues relating to taxation aspects of living together so we would expect, there is no defamation or desecration of public confidence in Indonesia against the tax administrator.                                        

                    The community has a strong alibi in the payment of tax they pay to the State. Community wants a clear legalistas tax in accordance with the laws that have been made and used as guidelines for the implementation of tax collection. Clean system is expected to bring changes in the implementation.Tax is different from the first, before taxes are set by the tax man (official assessment) in all cases where the taxpayer was only required to pay taxes, while now in the implementation over to the self-assessment, which taxpayers will be given full authority calculation, reporting, and payment of taxes., sometimes this is where the honesty and responsibility of a taxpayer and tax officials in the management of taxes that are used in compliance with livelihood.

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