Tax Law

Greetings comrades all, this time I'll try to share about Tax Law which might be useful and serve as a reference, especially for those readers who are humble.

Tax law generally regarded as a part of public law in the State Administrative Law clumps science. But there is also a desire that the Tax Law was given its own place in addition to the State Administration Law. The reason given for it are:

1. Another task Tax Law of Administrative Law in general.

2. Tax law can be directly used as a means of political economy.

3. Tax law has rules and terms are typical for field work.

Then what does it mean Tax Law itself? Well there are lots of experts or literature that attempted to define what is a Tax Law, but before we must first distinguish between the terms of taxes with the Tax Law.

Tax was originally a tribute (giving them for free) but its nature is an obligation that can be forced to be implemented by rakyatkepada a king or ruler. Thus, taxes are compulsory contributions to be paid by taxpayers to the state under the law without any remuneration (counter-achievement) that are directly received by the taxpayer (the taxpayer). Meanwhile, the tax law is a set of rules governing the relationship between the government as tax collectors and the people as taxpayers.

Rochmat Soemitro said that tax law is a set of rules that govern the government as tax collectors and the people as taxpayers. In other words, tax law describing any taxpayer (subject) and what their obligations to the government, the rights of government, whatever the objects to be taxed, how billing, filing objections, and so on.

Brotodihardjo Santoso stated that the tax law is also called the law of the overall fiscal rules which include the government authority to take a man's wealth and hand it back to the people through the state treasury.

Prof. Dr. Adriani said the tax is a levy to the state that can be imposed, payable by payment to them under regulation derngan wajibpajak not get back in return that can be appointed directly.

Thus, the tax law is part of public law governing the legal relations between the state and the persons or agencies (law) are obliged to pay tax (hereinafter often called the taxpayer). Those opinions show that the tax law rnengatur relationship between government and the people. The government plays a role in its function as a tax collector (fiscus), and the people in his capacity as the subject of tax (tax payers). Due to such a relationship then the tax laws are categorized as public law.

As for 5 (five) principal element in the definition of tax, namely:

1. Dues / levies

2. Taxes levied under the laws

3. Taxes can be imposed

4. Did not receive a counter achievement

5. To finance government spending umun

The legal system in force in Indonesia now is the civil law system or a system of Continental Europe. In this system of law is divided into two, namely private law and public law. Private law is the law that governs the legal relationships among individuals in positions of equal rank, such as contract law, inheritance law, family law and marriage laws. Public law is the law that governs the relationship between state and citizen or in other words, the laws governing the public interest. This public law dealing with matters relating to the affairs of state as well as how states carry out their duties. Private law consists of Treaty Law, Inheritance Law, Marriage Law, Family Law, Commercial Law and Public Law, which includes criminal law; constitutional law: the law of the state administration; legal environment, tax laws, and others.

In general, tax law and included as part of public law governing the legal relationship between the ruler and his subjects. This is understandable, because in the tax law governed the relationship between the ruler / government in its function as the fiscus (tax collector) with the people in kaptasitasnya sebagal taxpayer. Tax law and administrative law is part of the country because now there are calls for the tax law that could stand alone. In fact until recently the tax law was standing alone next to the state administrative law, because the tax law also has the task that is other than administtasi state law in general, the tax law is also used as a tool to determine the political economy of the State. In addition, the general tax law also has rules and terms tersenditi for field work.

Although the tax law is public law, but tax law has a close relationship with civil law (private) and mutually concerned. This is because most of the tax basis of the possibility pemungutannya looking for the events, circumstances and legal actions that move in civil environments such as income, wealth, covenant, transfer, transfer of rights due to inheritance, compensation for debt relief, and so on. The relationship between the tax law with civil law is likely to arise because many employed the terms of civil law in taxes. Although it must be held firmly the principle that the definition of terms adopted by the civil law is not always embraced by the tax law.