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:
- Taxes are levied under the legislation.
- Did not find the reciprocal services which can be shown directly
- Tax collections are for general financing purposes of government in order to perform governmental functions, both routine and development.
- Withholding tax can be imposed (to the obligations of citizens)
- 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
1. State Tax
- Income Tax
- Value Added Tax
- Luxury Sales Tax
- Land and Building Tax
- Acquisition of Customs Taxes on Land and Building Rights
- Import Duties and Excise Taxes
2. Local 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
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
