What is tax ???

 

Tax is a compulsory contribution to state coffers under the legislation, so that can be imposed by not getting the results directly contra used to finance government spending.

1. Central Tax Central tax managed by the central government, which in this case managed by the Directorate General of Taxation. Central taxes include:


   a. Income Tax    
   b. Tax Sale of Goods of the Luxury category (PPnBM)
   c. Value Added Tax (VAT) 
   d. Land and Building Tax (PBB) 
   e. Stamp duty
   f. Customs Acquisition Rights to Land and Buildings (BPHTB)

2. Local Tax
Local tax is a tax-managed by local governments, which in this case is handled by the Regional Revenue Office, among others:    a. Province
      -  Motor Vehicle Tax (both on land and on water)
      - Tax on Name (BBN) Motor Vehicles (both on land and on water)
      - Motor Vehicle Fuel Tax and Vehicle on water
      - Tax Collection and Utilization of Ground Water and Surface Water
   b. Regency  
      - Hotel Tax
      - Advertisement Tax
      - Restaurant Tax
      - Entertainment Tax
      - Street Lighting Tax
      - Tax Collection Mineral Group C

Given the income tax is one for the State to developmentt and continuity of government itself, so basically any good private Indonesian citizen or foreign resident in Indonesia and the Agency which was founded/ based in Indonesia is the taxpayer, unless the provisions of legislation otherwise.

So each person / an existing agency / founded / based in Indonesia have obligations in the field of taxation.