Tax is a levy based on the law by the government. Administratively taxation can be grouped into two general categories, direct and indirect taxes. Taxes imposed directly on the inclusion of the resource that is income, whereas indirect taxes are incurred on the release for consumption of such resources or goods and services.
Direct tax burden is generally borne by the person or entity who earn income, while the indirect tax burden is generally borne by consumers or the public. For companies that are subject to income is considered a cost / burden in running or conducting business. Taxes as costs will affect the amount of income received and will be returned to shareholders. So basically economically taxes is an element of profit reduction is available to be distributed or reinvested by the company.
At the beginning of independence issued once the emergency law No. 12 of 1950 on which the taxes the flow of goods, which in
1951 was replaced with a sales tax (VAT), 1951. The taxation systematically and permanently, starting with the taxation of land, it has existed in colonial times. This tax is called "Landrent" (land lease) by the Governor General Raffles of the British. In the Dutch colonial period called "Landrente". Regulations on Landrente issued in 1907 which was amended and supplemented by Ordinance Landrente. In 1932, the Wealth Tax Ordinance issued (PKK) which is several times amended by Act No. 24 1964
In 1960 issued Law No. 5 of 1960, which argued that the law of the land applies to all land in Indonesia, reaffirmed by Decree of the Presidium of the Cabinet February 10, 1967 No. 87 / Kep / U / 4/1967. with increased autonomy and decentralization to local government, Taxes The Earth later renamed the IPEDA (Contribution of Regional Development) by the Minister of State Dues No.PM.PPU 1-1-3 November 29, 1965, which effective in 1 November 1965. The taxation directly as a forerunner of the income tax is already present in ancient Roman times, partly by levies called tributum is valid until the year 167 BCE
The taxation of income tax is explicitly set out in an Act as Income Tax can only be found in England in 1799. In the United States, the income tax for the first known in New Plymouth in 1643, where the tax base is "a person's faculty, personal Faculties and abilitites "
In 1646 at the Massachusetts tax base is based on the "Returns and Gain". "Tersonal faculty and abilities" are implicitly taxation income on an individual, while the "Returns and gain" connotes the corporate income tax. Milestones in the history of taxation in the United States is the Law of the Federal Tax 1861, hereinafter has some times through tax reform, most recently by the Tax Reform Act of 1986. Income Tax Income (Tax Return), created in the 1860s by the Federal Tax Act has been used until 1962.
The history of taxation in Indonesia can be divided into some period of time that the Dutch colonial period, after independence to 1979, 1979 to 1983, and 1983 to present. In the Dutch colonial period, the tax system emphasizes its function in terms of financial income for purposes of Dutch colonization in the country. Because taxes withdrawn from the people for the sake of development in country Netherlands, the tax collection system were adopted at that time is the system which lays down the powers of tax administration. This system emphasizes that the amount of tax payable, completely determined by the tax authorities. The weakness of this system is that the taxpayer is not given credence at all in calculating his tax debts. Tax authorities have very broad authority, so it is very detrimental to the taxpayer.
Although Indonesia has been independent, but the tax law has not changed much. The changes do not fundamentally, so that the tax laws that apply are still laying its foundation on tax administrative power. Because the government wants to increase the tax revenue in 1967 introduced tax collection system known MPS system (Calculating Taxes Alone) and MPO (Calculating Tax Person (other)) with law No. 867 junto Government Regulation No.11 of 1967 tax collection system in a new way that includes self-assessment system.
Because of its force, the taxpayer can not avoid over from the withdrawal of the tax imposed on him either directly or indirectly. With the impossibility to escape, then the taxpayer must be aware of and try to understand the correct tax regulations. Therefore, knowledge of tax issues should be owned by every taxpayer. Mastery of tax laws to taxpayers would increase compliance with tax obligations. Taxpayers will attempt to perform its obligations in order to avoid the sanctions applicable in the General Provisions Regulation of Taxation.
With the enactment of Law No. KUP 28 in 2007, then the taxpayer must perform a calculation, deposit, and tax reporting is more correct and timely, because of the higher penalties will be awarded to the WP are deliberately not run correctly taxation liabilities.
Knowledge of taxation is very important. But in fact, not a few of the Indonesian people who still do not know and understand the will of taxation. Particularly on individual companies. So as to avoid taxes that are too large, they are used in ways that are not justified in tax laws that eventually would make them fall for sanctions to be borne on an error in the reporting of their tax payments. And if each WP has knowledge of taxation, they would be able to take advantage of favorable tax determination itself, at least WP can take advantage of the provisions that make the fulfillment of the tax obligations be as efficient as possible without violating the tax laws themselves by conducting Tax Planning.
Tax Planning is one of the ways that can be used by the taxpayer in conducting business or income tax management, but it should be noted that the tax in question is planning tax planning without committing violations of the Constitution or shrimp the taxation laws in force.
Non-compliance with the law are liable to administrative or criminal sanctions. But the sanctions were a waste of resources that need to be eliminated through good tax planning. So in order to optimize the allocation of resources management will be planning more payments (can reduce the optimization of resource allocation) and no less (so as not to pay administrative penalties is a waste of money).
Tax planning always starts with convincing whether a transaction is taxable or phenomenon. If taxable if it can be attempted to be excluded or minus tax amount, hereinafter referred to whether the payment of tax can be deferred payments and so forth. The end of the taxation procedure is the payment of taxes. Certainly more favorable if the company paid taxes at the last moment of the deposit is done much earlier.