Materi Dasar Pajak | Perpajakan | Belajar Pajak dari Nol

Hi sela-sela alaikum warohmatullohi

wabarokatuh meet again with the brand

givande learning video Hello

campus friends how are you? Have you started

lectures again? In the

next semester today I will

discuss the basics of taxation,

especially the taxation course, if

we already know some things about

SPT taxes, we will discuss the

basics now in taxation,

but before we discuss the

basics of taxation, don't forget to

subscribe, comment, like, turn on the

notification button so that you get

more subscribers. Thank you, next we will look at the current

condition of the APBN in Indonesia in

2020, yes, 2002, the new unit is really running,

yes, 2020 is like this, the condition of the

dark blue is

our income or our state income, the

orange or yellow color is our state

expenditure, our state expenditure is always

higher than

our state income, APBN, the state revenue and

expenditure budget is always higher,

learning about the country, it might make

us always in debt, maybe the

state income in 2020 plummeted

to 1699 trillion and the

state expenditure Wow, it's overflowing 2739

trillion this includes additional things

for you friends who feel

affected by profit for example Get assistance

from the government get cash get

basic necessities yesterday yes 2020 until now

we also get the money this is what

causes our state spending to

increase and income to decrease yes

because many companies are closed

so they are unable to pay taxes to the

state

hi then how is the condition or

performance of our tax revenue in Indonesia

currently in 2019 for example

our tax revenue performance reached 84 percent the

target is this namely the target

is 1577 trillion which was able to be collected

by the government in 2019 reached 1332

trillion thank God it is always

increasing this is what comes in from 2010

to 2019 what is the sign that the

sign is getting more and more we

Indonesian citizens do not have taxes but this is

still a little sir sis there are still many

out there who have not paid their taxes

Well try friends who are already

working and should pay taxes let's

pay taxes so that our country can

develop more like

now YouTube has started to be taxed

24 percent if it's a YouTube tax problem

Get ready, YouTubers whose

income is in the billions are subject to

large taxes, yes, this is swallowing

taxes in Indonesia, let's pay taxes, there is

another term called freeriders, people

who don't want to pay taxes but

enjoy the tax facilities,

this is the cycle, taxpayers

pay taxes, the tax money goes

to the state treasury, right? Well, from the

state treasury, the APBN is made, the

state revenue and expenditure budget,

what is the APBN for? For the provision of

state facilities and public services,

of course, health, transportation,

electricity, and moreover, there are many screens

there. Well, after the facilities are made,

then what is it called?

Hey, it is felt by taxpayers,

but there are also seraiders, people

who don't pay taxes but still

feel the benefits, this is what

freeware means, he should pay taxes,

but he doesn't pay taxes, whether it's

companies or

individuals, the hope is that all entrepreneurs, all

companies, all Indonesian citizens

start paying taxes properly

so that Indonesia can get

bigger taxes or state revenue

every year, the definition of

tax according to Professor Doctor Rochmat

Soemitro below is a professor of

tax law at Unpad Bandung, he said that

tax is a contribution from the people to the

state treasury based on the law that

can be enforced without getting

reciprocal services that can be directly designated

and used to finance

general expenses become people's contributions

to the state treasury that can be enforced

If there is a law that requires paying

taxes, right, but it cannot be

felt directly, according to

Professor Doctor Rochmat Soemitro, I salute

him, there are four elements of tax,

first, there is a tax subject, namely a person

or entity that is burdened with taxes

regulated in the law, second,

taxpayers, namely people or entities that

according to the law have an obligation

or when it is required to obtain a

Taxpayer Identification Number (NPWP) at the Directorate General of

Taxes So, if you are already working, you

already have an income, you must make an

NPWP, don't forget to make an NPWP, then

the third is the tax object, namely the object or

goods that are the target of the tax, you know, you have a

car, you have a motorbike, you have a house,

of course, why not, and the fourth is the

tax rate, namely the

imposition of the amount of tax that must be

paid by the tax subject on the tax

object that is his responsibility, the

tax rate is generally a percentage of 25%

10% 25% depending on what tax it is, that's the

next element of tax, Ade

said, Sir, what is the difference between

retribution tax and tax donations, this

year, those who know, please comment directly in the

comments column If taxes in my opinion

have indirect benefits for

taxpayers, there must be indirect benefits

for payment of levies,

meaning direct benefits for the payer

if the donation benefits directly for

the recipient of the donation So

if the tax benefits are not directly

obtained by us but if the levy benefits

directly we get if the

donation benefits for those who receive the

same example, there are

many displays, yes, income tax,

there are many taxes then if the levy

What is an example of a toll road if you enter the toll road in

the past ANTV year, that is paying

levies we enjoy the toll road

easy yes young or people have

other opinions try in the comments column then the function of

tax does anyone know the function of tax there are

four, the first budgetair

budgetair means tax as

state treasury income becomes the APBN

second regularend if this

is regular tax is used by the government

as a tool to achieve goals for

example the government wants to reduce the level of

people who get drunk on alcohol it

means the government has to increase

alcohol taxes the government wants to reduce

people who smoke for example the

government has to increase cigarette taxes for

example like that the third

stability means tax as a tool

to maintain stability for example maintaining the

Rupiah exchange rate and

four redistribution means tax as

welfare equality for example tax is

only for those who can afford it but taxes

can be felt by everyone whether

they pay or not pay then taxes

According to their nature there are two subjective taxes

and objective taxes if subjective

means taxes that at the time of

imposition are first seen the

subject first after that then the object

For example what is PPH income tax Well

if the objective tax at the time of

imposition is first seen the

object first after knowing the object then

look for the subject for example PBB PPN

motor vehicle tax well like that it's easy to

learn the basics of taxes if you

have another opinion about the things that were

said earlier, you can just

type it in the comments column just write

maybe I have a wrong word there just

don't forget to subscribe comment and

like so that my subscribers will increase

thank you for watching thank you

and keep up the spirit to go through

the lectures in the following days Greetings

from me Wassalamualaikum

warohmatullahi wabarokatuh