Selasa, 11 Januari 2011

Tarif pajak

Tarif pajak
Tarif Pajak
1. Tarif Progresif
2. Tarif Proporsional
3. Tarif Tetap
4. Tarif Degresif
Income Tax Theories :
Progressive or Regressive - Who pays what?
 Progressive tax - a tax that represents a greater proportion of a person's income as their income rises. In other words, the average rate of taxation rises.
 Regressive tax - a tax that represents a smaller proportion of a person's income as their income rises. In other words, the average rate of taxation falls.
 Proportional tax - a tax where the percentage of income paid in taxation always stays the same. In other words, the average rate of taxation is constant.
The balance of these taxes can have a significant effect on income distribution in an economy. If a government chooses to switch the balance of taxation from progressive to regressive taxes then the less-well-off in society will be harder hit.
GLOBAL TAXATION & SCHEDULAR TAXATION
GLOBAL TAXATION
 Equal treatment for the equals. Semua penghasilan digabungkan dg tdk membedakan asal & sumber ph.
 Satu struktur tarif
 DPP = Net Income = Global gross income – tax relief
 Self Assessment System dan Witholding System, dan dpt dijadikan kredit pajak
SCHEDULAR TAXATION
 Perlakuan pajak dibedakan berdasarkan sumber/jenis penghasilan
 Tarifnya berbeda-beda, tergantung sumber/jenis penghasilannya.
 DPP = Gross Income/Deemed Profit/ Deemed Taxable Income (tidak ada tax relief)
 Withholding tax, dan tidak dapat dijadikan kredit pjk

Dr. Haula Rosdiana
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