Friday, November 11, 2011

Speaking with Economic theme

SPEAK..SPEAK..SPEAK
Well… lumayan lama nih take a restnya dari dunia blog… alnya belakangan ini lagi sibuk banget dengan tugas-tugas yang numpuk pluz final yang kejar-kejaran!! Hufht… mumpung ada sedikit waktu, pengen cerita2 nih soal kuliah…
Yah.. beberapa hari yang lalu, gw lagi sibuk-sibuknya ngurus tugas speaking, hm.. waktu awal pertemuan, kita dah di bagi jd beberapa kelompok n bingo! Gw dapet kelompok terakhir.. hihihi (senengnya…). Lumayan kan, preparenya bakal lebih lama… yang nge-beteinnya adalah kudu, harus dan wajib buat speak up selama 10 menit.. (oh nooo!!!) mw bilang apalagi, demi nilai nih… namanya juga tantangan, gw hadapin dong!  tapi, namanya orang2an sawah, gw bru sibuk buat prepare speaking 1 minggu sebelum perform, padahal gw dah nunggu speaking ini selama 2 bulan lebih.... wkwkkkaakk… otomatis jadi ribetttt… pertama, karena temanya economic ! (bosenin bgt!) jd sub topic yg gw pilih itu soal pajak alias taxes! Hm… mw g mw bang GOOGLE lagi yang jd andalan gw… udah translate kata2nya g keurus… wuaahhh pusing! Akhirnya, teks bwt speaknya dah siap…
Kaya gini nih konsep gue…!
TAXES
Taxes are the dues of the citizen to the state treasury based on legal norms to cover the cost of production of goods and services collectively to achieve common prosperity. Government Agency that manages the state taxation in Indonesia is the Directorate General of Taxation (DGT), which is one of the directorate general of Finance Ministry of Republic Indonesia .

Definition
There are various limitations or definitions of tax by experts include the following:
  • PJA Adriani, taxes are the dues to the state and society must pay it according to law . Function of tax is  finance public expenditures associated with the task of the state to govern.
  • According to Prof. Dr. H. Rochmat Soemitro SH, Tax is the transition of wealth from the people of the State Treasury to finance routine expenditure and the surplus are used for public saving which is the main source to finance public investment .
  • Meanwhile, according to Ray M. Sommerfeld, Herschel M. Anderson and  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 for the government to carry out tasks his job to run the government .

Taxes from the perspective of economics is understood as a shift of resources from the private sector to the public sector . This understanding suggests that the tax cause  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.

Taxes Features
From the definition before can be drawn conclusions about the characteristics contained in tax terms are as follows:
  1. Taxes are levied under  the legislation.
  2. Did not find the reciprocal services which can be shown directly
  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 (to the obligations of citizens)
  5. Besides the function of filling the State Treasury / State Budget tax also serves as a tool to organize or carry out state policies in economic and social field (function set)

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

suntinPajak Negar1. State Tax

2. Pajak DaerahLocal Taxes


Taxes Function
Taxes have a very important role in national life, particularly in the implementation of development because it is a source of tax revenue the state to pay all expenses including development expenditure. Based on that items, the tax has several functions, namely:
  • The function of the budget (budgetair)
As a source of income countries , tax is used to finance state expenditures. UTo perform routine tasks and implement state of development, the state requires a fee. This cost can be obtained from tax revenues. Today the tax is used to finance routine expenditures such as personnel , goods expenditures, maintenance, and so forth. To finance the construction, the money spent from the savings the government, namely domestic revenues minus expenditures. Savings of this government 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 the growth of the economy through tax policy. With the function set, the tax could be used as a mean to an end. For example, in order that the investment of capital,  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.
  • Stability function
With the tax, the government has been 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, the use of effective and efficient tax.
  • 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 the income of society .

Terms of collecting taxes
It is not easy to impose taxes on the community . If it’s too high, people will be reluctant to pay taxes. But if it’s too low, then the development will not run because of the loss. Taxation must meet the requirements, such as :
  • Withholding tax must be fair
As with any legal product taxes also have aim of creating fairness in terms of tax collection. Fair in legislation and equitable in implementation.
  •  Tax arrangements should be based on law
There are some things that need to be considered in the preparation of legislation on taxes,
1.      Tax collections based on law should be guaranteed smoothness
2.       Legal guarantees for the taxpayers to not be treated in general
3.       Legal guarantees will be maintained for taxpayer’s secret

  • Tax levy not to disturb the economy
Tax collection must be arranged in such a way so as not to disturb the condition of the economy , both of production , trade , and services . Withholding tax should not be detrimental to the interests of society and hamper the speed of business taxes supplier community, especially small and medium communities.

  • Harvesting costs should be tax efficient
Biaya-biaya The costs incurred in the framework of tax collection must be taken into account. Do not let the tax received is lower than the cost of such tax. Therefore, the tax collection system should be simple and easy to implement. Thus, taxpayers will not experience difficulties in tax payments both in terms of computation and in terms of time.

  • Tax collection system should be simple
Simple system will allow taxpayers to calculate the tax burden that must be financed so that it will provide to positive for the taxpayers  increase awareness of tax payment. Conversely, if the tax collection system is complicated, people will be increasingly reluctant to pay taxes.

Yaps… that’s my concept… bayangin.. 3 lembar dalam waktu seminggu… apalagi gw ogah2an bwt ngapalinnya… jadinya, gw sensor tuh konsep ampe 2 lmbr doang waktu ngomong.. hahayy.. yang pnting 10 menit daaahhh…!! So, pas perform.. sok pede2 aja.. padahal gw bru ngapal stengah… hm… it’s make me feel so beautiful when I’m speak, cuz I want to show with everyone that I can do it, and of course, I really want to give my spirit for all my friends by my voice…!!
Unbelievable journey, I think…! ^^v

Oh ya, this is my vocabularies list…

  Taxes / tax      : pajak
ü  Dues              : iuran
ü  Citizen            : Rakyat
ü  Treasury         : Kas
ü  Cost               : Pembiayaan
ü  Achieve          : mencapai
ü  Prosperity      : Kesejahteraan
ü  Expert            : Para ahli
ü  Expenditure    : Pengeluaran
ü  Shift                : Peralihan
ü  Reduce            : Pengurangan
ü  Sake                : Kepentingan
ü  Increase            : menambah
ü  Drawn               : Menarik
ü  Legislation         : Undang-Undang
ü  Reciprocal          : Timbal balik
ü  With holding       : Pemungutan
ü  Impose               : pemaksaan
ü  Role                  : peranan
ü  Obtain                : perolehan
ü  Regulate              : mengatur
ü  Policy                 : Kebijakan
ü  Establish             : menetapkan
ü  Duty                   : bea
ü  Reluctant            : enggan
ü  Aim                     : tujuan
ü  Detrimental           : Merugikan
ü  Hamper              : penghambat





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