TAX LAW

 Definition of Tax Law Definition According to Experts

Tax law is a collection of regulations that regulate between the government as a tax collector and the people as taxpayers. Tax law explains who the taxpayers (subjects) are and what their obligations to the government are, the rights of the government, what objects are taxed, how to collect them, how to file objections and so on.

Tax law can also be called fiscal law, which means it is the whole of the regulations that include and the government's authority to take someone's wealth and hand it back to the community through the state treasury.

Tax law is a set of laws that regulate the relationship between a government as tax collector and its citizens as taxpayers.

Tax law is the body of regulation that authorizes the government to take property away from the public through the state treasury so that it forms part of the public law that governs the legal relationship between states and individuals or entities.Tax law who are liable to pay taxes (taxpayers).

Tax law is a collection of regulations that regulate the relationship between the government as a spider collector and the people as taxpayers.

Tax law is part of administrative law, although there are those who wish to separate tax law beyond administrative law, which is defined as tax law independence, as tax law has tasks other than administrative law, namely tax law also serves as a tool for determining economic policy Moreover, tax law generally has its own rules and conditions for the field of work.

Some things that are regulated in tax law

Who is the subject of tax and taxpayer

What objects are tax objects?

Tax liability to the government

The emergence and elimination of tax debts

How to collect tax

How to file objections and appeals.

Tax Law Duties

With the condition of society related to the imposition of taxes, formulate it into legal rules and interpret the legal limits. It is important here not to background the economic background of the situation in society.

The scope of the tax law is closely related to people's lives, especially in the economic life of the community, so the regulations often experience changes or changes in taxes. This means that tax administration must be adapted to the needs of the community in responding to changes in the economic life of the community.

Tax law is different

Material tax law

That is, it contains provisions on who is taxed and who is exempt from tax and how much must be paid.

Formal tax law

That is, it contains provisions on how to make material tax law a reality.

General Provisions of Taxation in Indonesia

General Provisions and Tax Procedures are all definitions, provisions, regulations, and matters relating to taxation according to Law No. 6 of 1983 as last amended by Law of the Republic of Indonesia No. 16 of 2000 UU KUP

the characteristics and principles of tax collection are as follows:

Tax collection is the embodiment and participation of citizens and society (taxpayers) to finance the needs of the government and national development.

Taxpayer community members are fully trusted to pay and report the taxes owed themselves (self-assessment), so that through the administrative implementation system it is hoped that it can be carried out more easily, in an orderly and controlled manner.

The responsibility for obligations rests with the members of the taxpayer community themselves. The government and supervision and examination of the implementation of mandatory tax obligations, based on the provisions outlined in the tax laws and regulations.

 Conclusion

It can be concluded that in this tax collection system, the tax authorities give greater trust to members of the taxpayer community to carry out their tax obligations. In addition, legal guarantees and certainty regarding tax rights and obligations for the taxpayer community are more concerned, so that they can stimulate increased awareness and responsibility.

Responsible For Tax Ation in Society.

TAX LAW definition:

-Taxpayer is an individual or entity which according to the provisions of the taxation legislation is determined to carry out tax obligations.

TAX LAW

-Entity is a limited liability company, BUMN, or BUMD in any form, partnership, company, or other association such as: firm, joint venture, cooperative association, foundation or institution, and other permanent establishments.

TAX LAW

-Forced Letter is an order to pay taxes and claims related to taxes in accordance with Law Number 19 of 2000 concerning the Collection of State Taxes with a forced letter.

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