OVERVIEW REFERENCES
A. The Tax and Income Tax
1. The Number
Definition of tax according to Law. 28 of 2007 is mandatory contribution to the State by private persons or entities that are based on the force law, with not getting the reward, and used directly for the state as big as people's prosperity.
Taxes in general can mean different views of the purpose of the use of tax revenues for the state, tax is a contribution from the people to the state for the implementation of development activities of the nation. According Soemitro (2002:5), "Taxes are cash contributions to the country based on laws (which may be imposed) and does not get a reciprocal service request that can be directly indicated and used to finance public expenditure." The Andriani, who again cited by Brotodiharjo (2001:2) states "Taxes are the dues to the state may be forced to pay mandatory owing to regulations that do not get the performance back, you can directly use in the demonstration and for general fund expenditures related tasks state government to hold ".
From the above definition could be the tax is:
a. Tax is a compulsory contribution of private persons or entities to the State that are forced.
b. Taxes can be based on government regulations or with the power of law and rule implementation.
c. There is a party or be required to pay tax in accordance with the provisions that are based on calculation, in accordance with the applicable tax regulations.
d. Rewards achievement given the government for the interest and welfare of the people.
2. The Revenue
According to Haig (1921) cited by Markus and Wijana (2002:111), earnings for the purpose of taxation is the "value of money in form of additional net economic ability of a person between two points of time." According Judisseno (2001: 52) "The amount of money received by the efforts made individuals, agencies and other forms of business that can be used for economic activities such as mengkomsumsikan and / or up and increase the wealth"
Experts suggested that the definition of earnings used should not consider the source, or means of what the source of any additional ability to control goods and services can be used to meet the need, legal or illegal, lawful or unlawful, including gifts, debt redemption, and win sweepstakes others.
Definition of the law No. 7 Year 1983 that changed with the last of Law. Year 2000 is 17 "Each additional economic capability received or obtained Obligation Tax, both from Indonesia and outside Indonesia, which can be used for consumption or to increase property tax Obligation, with the name and in any form."
From the definition above can be concluded that additional revenue is the ability to meet the needs of someone living in a ekonomisnya a certain period, as long as additional capabilities in the form of money or the money can be assessed.