TAX

Taxes are the dues of the people to the state treasury under the laws enforced, so it can get-with no direct remuneration. Tax authorities levied based on legal norms to cover the cost of production of goods and services collectively to achieve common prosperity.

Government agency which manages the state taxation in Indonesia is the Directorate General of Taxation (DGT), which is one of the directorate general of which is under the auspices of the Ministry of Finance of the Republic of Indonesia.

There are various limitations or definition of "tax" proposed by experts include the following:

* According to Prof. Dr. P. J. A. Adriani, taxes are the dues to the state of society (which may be imposed) are payable by the compulsory payment to them under the general rules (the law) by not getting back an immediate achievements may be appointed and that the point is to finance public expenditures task Logo country to govern.
* According to Prof. Dr. H. Rochmat Soemitro SH, taxes are the dues to the people of the State Treasury under the law (which can be imposed) by not getting services lead (contra achievement) directly demonstrated and used to pay for general expenses. The definition is then dikoreksinya which reads as follows: A tax is a transfer of wealth from the people of the State Treasury to finance routine expenditure and the surplus is used for public saving which is the main source to finance public investment.
* Meanwhile, according to Ray M. Sommerfeld, Herschel M. Anderson, & Horace R Brock, a tax is a transfer of resources from the private sector into the government sector, not the result of violations of the law, but shall be carried out, based on the provisions established in advance, without obtaining rewards direct and proportional, so the government can carry out its tasks to run the government.

Taxes from an economic perspective is understood as a shift of resources from the private sector to the public sector. This understanding suggests that the tax causes the two situations to be changed. First, the reduced ability of the individual in control of resources for the sake of mastery of goods and services. Second, the increased ability of state finance in the provision of public goods and services that are needed by society.

While an understanding of tax law perspective by Soemitro is an engagement that arises because of the law giving rise to the obligation of citizens to deposit a certain income to the state, the state has the power to coerce and tax money should be used for governance. From the legal approach shows that the tax should be levied on the basis of the laws that guarantee the existence of legal certainty, both for tax authorities as tax collectors and taxpayers as taxpayers.

Tax according to Article 1 of Law No.28 of 2007 on general provisions and procedures of taxation is "mandatory contributions to the state owed by individuals or bodies that are enforceable under law, to not get direct feedback and is used for state purposes for maximum benefit and prosperity of the people

Tax element

From the various definitions given to good tax sense economically (taxes as a transfer of resources from the private sector to public sector) or juridical sense (taxes are contributions that can be imposed) can be deduced about the elements contained in tax terms such as follows:

1. Taxes levied under the legislation. This principle is in accordance with the third amendment of article 23A of the 1945 Constitution which states "taxes and other levies that are forced to use the state governed by law."
2. Did not find reciprocal services (konraprestasi individual) that can be shown directly. For example, people who obey pay motor vehicle taxes will go through the road that are as good as people who do not pay taxes on motor vehicles.
3. Tax collections are for general financing purposes of government in order to perform governmental functions, both routine and development.
4. Withholding tax can be imposed. Taxes can be imposed if the taxpayer does not comply with tax obligations and may be penalized in accordance perundag rules and regulations.
5. In addition to budgetary functions (budget) is the function of filling the State Treasury / State Budget needed to cover the financing of governance, taxes also serve as a tool to organize or carry out state policies in economic and social field (function set / regulative).

ith the increasing depth of information and the growing popularity of Internet technology, network security has become an important part of the affect network performance. How to make a tax information network system from hacker attacks, how to ensure data security and reliability, the current tax system has become the information in one of the important issues that must be considered.

Beijing Capitel Co., Ltd. in the field of information security based on their own experience, from a comprehensive perspective of security, combined with their understanding of the actual situation in the network of tax, in accordance with customer requirements, will first China with independent intellectual property rights framework based on the ASIC Capitel-CF2000 CG600-based Gigabit Firewall success to access information from the provincial network of national tax systems, the system provides efficient, safe, practical and security.

Firewall access environment

As shown below, the provincial state tax systems, servers and farmland tax return, business, customs, banks and other horizontal network connectivity, and also provides Web services through the Internet to achieve Internet filing, tax business bears the province. To ensure that the tax authorities in various cities in tax unhindered access to the server group, returns the server needs to reach the network wire-speed Gigabit backbone, congestion can not exist, usually flow will reach more than 100MB, especially in the tax period, then the network will reach across borders. Capitel firewall CF2000 64b-CG600-wire speed packet forwarding can be done without losing the package, fully meet the performance requirements of the national tax system.


If failure of network equipment, which generate tax revenue on-line does not work, social impacts and property damage is very serious, national tax system on equipment requirements for high reliability. Capitel provide hot standby solution, a firewall to the active-standby mode, if the primary Active wall failure, the standby from the wall in less than 1 second to active employment status, to ensure their business operations.

Implementation of solutions

We know that at this stage state tax risk province network security, business systems, office automation systems, online payment of the tax system and national taxation system, running on the network, while not strictly in the management of safety management systems for controlling network operations. Capitel adviser to provincial status and security through the tax system network security risk analysis of national, dependent on Capitel firewall performance and advanced facilities and experience in the field of security, develop a set of security solutions, and gradually have been implemented:

● Provincial tax will be divided into different network security domain, each domain through the spread of a firewall system between the isolation and control access to each other;

● establishment of intrusion detection probes, through the firewall that comes with kernel-level subsystems Capitel IDS intrusion detection, to achieve real-time detection of network attacks and IDS with other vendor equipment linkage;

● create an integrated system of identity authentication, the firewall that comes through authentication subsystem CA Capitel, ensure legitimate access to information resources and communication privacy;

● log analysis system which was established by the firewall log log Capitel hosted unified analysis and management tools, and support for logging network storage.

Capitel firewall VPN subsystem, subsystem bandwidth management, a comprehensive real-time monitoring sub-system, the classification subsystem national tax authority management, network information system of integrated security management center, so that all product safety and use of security policies can be centralized, distribution center.

Security services and training

Dynamic network security, safety and overall security once and for all, not just pile on security products to solve the problem. Information security systems, including organization, management and technology. Tax systems in the field of information technology provinces, Beijing Capitel Co., Ltd. in the implementation of comprehensive security solutions also include long-term information services relating to security projects. Including safety training, safety first emergency response, security policy development and safety assessment.

Tax Type:

In the review of the terms Institution Tax collector can be divided into two types:

1. State Tax

Often called the central tax is the tax levied by the Central Government consisting of:

* Income Tax

Stipulated in Law no. 7 / 1983 concerning Income Tax which was amended last by Act No. 36 of 2008

* Value Added Tax and Sales Tax on Luxury Goods

Stipulated in Law no. 8 / 1983 on Value Added Tax and Sales Tax on Luxury Goods last amended by Law no. 42 Year 2009

* Land and Building Tax

Stipulated in Law no. 12 of 1985 concerning land and building tax which changed last time by Law no. 12 of 1994

* Customs Acquisition of Land and Buildings

Stipulated in Law no. 21 years of 1997 on Customs Acquisition of Land and Buildings are modified by the Law No. 20 of 2000

* Stamp Duty

Law no. 13 Year 1985 on Stamp Duty

2. Local Taxes

* Motor vehicle tax
* Taxes radio
* Tax reklame

Tax function:

Taxes have a very important role in national life, particularly in the implementation of development because it is a source of state income tax to finance all expenses including development expenditure. Based on the above items, the tax has several functions, namely:

* The function of the budget (budgetair)

As a source of state revenue, the tax serves to finance state expenditures. To perform routine tasks and implement state of development, the state requires a fee. These costs can be obtained from tax revenue. Today the tax used to finance routine such as personnel expenditure, expenditure of goods, maintenance, and so forth. To finance the construction, the money spent from the savings the government, namely domestic revenues minus expenditures. This government savings from year to year should be increased according to development financing needs of the growing and this is especially expected from the tax sector.

* Function set (regulerend)

Government can regulate economic growth through tax policy. With the function set, the tax could be used as a means to an end. For example, in order that the capital investment, both domestic and abroad, given the various kinds of tax relief facilities. In order to protect domestic production, the government established a high import duty for foreign products.

* Function stability

With the tax, the government has the funding to carry out policies relating to price stability so that inflation can be controlled, this can be done, among others, by regulating the circulation of money in society, tax collection, tax the use of effective and efficient.

* The function of income redistribution

Taxes are levied by the state will be used to finance all the public interest, as well as to finance the construction so as to open employment opportunities, which in turn can increase people's income.

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