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Akuntansi Pajak Waluyo 29.pdf REPACK

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Akuntansi Pajak Waluyo 29.pdf REPACK

Akuntansi Pajak Waluyo: A Comprehensive Guide to Indonesian Taxation

Akuntansi Pajak Waluyo is a book written by Waluyo, a lecturer and practitioner of taxation in Indonesia. The book covers various topics related to taxation, such as tax principles, tax administration, tax accounting, income tax, value added tax, and tax planning. The book also provides examples, cases, and exercises to help readers understand and apply the concepts of taxation in Indonesia.

The book is intended for students, lecturers, researchers, accountants, auditors, tax consultants, and anyone who is interested in learning about taxation in Indonesia. The book is written in a clear and concise manner, using simple language and illustrations. The book also follows the latest regulations and developments in taxation in Indonesia.

The latest edition of the book is the sixth edition, which was published in 2014 by Salemba Empat. The book has been revised and updated to reflect the changes and updates in taxation laws and practices in Indonesia. The book also includes a CD-ROM that contains additional materials and resources for readers.

Akuntansi Pajak Waluyo is a reliable and comprehensive guide to Indonesian taxation that can help readers gain a deeper understanding of the theory and practice of taxation in Indonesia. The book is available in PDF format and can be downloaded from various online sources. However, readers are advised to purchase the original book from authorized sellers to support the author and publisher.

In this article, we will explore some of the main features and characteristics of the Indonesian taxation system, as well as some of the recent developments and challenges that affect taxpayers and tax authorities in Indonesia.

The Indonesian Taxation System

Just like many countries, Indonesia operates a self-assessed taxation system that is divided into state and local taxes. [^2^] Included in state taxes are income tax (corporate, individual, withholding), value added tax (goods and services and sales tax on luxury goods), excise tax, stamp duty and customs tax. Local taxes include land and building tax, fees for acquisition of rights to lands and buildings, vehicle tax, water surface tax, street lighting tax, hotel and restaurant tax, entertainment tax, advertisement tax, parking tax, mineral and coal mining tax, groundwater tax, cigarette tax and retribution. [^1^]

Indonesian taxation is based on Article 23A of UUD 1945 (1945 Indonesian Constitution), where tax is an enforceable contribution exposed on all Indonesian citizens, foreign nationals and residents who have resided for 183 cumulative days within a twelve-month period or are present for at least one day with intent to remain. [^1^] Generally if one is present less than 120 days, then no tax is owed except on Indonesia source income. Some tax treaties may supersede this or defer to the Indonesia presence test for the year in question. Tax treaties deal with taxation of foreign source income for services rendered in Indonesia which are generally taxed if performed for 120+ days (depending upon treaty) even though one may not be a tax resident. [^1^]

The Indonesian Tax Period is defined as one calendar month or other periods stipulated by a decision of the Minister of Finance at the maximum of 3 (three) calendar months (quarters). The fiscal year in Indonesia is the same as the calendar year. [^1^]

The relevant fundamental taxation laws of Indonesia include: [^1^]

Land Tax and Building Tax Law

Warrant for Tax Collection Law

Fees for Acquisition of Rights to Lands and Buildings Law

Tax Dispute Settlement Agency Law

General Provisions and Taxation Procedures Law

Excise Law

Income Tax Law

Value Added Tax termed 'Goods and Services and Sales Tax on Luxury Goods' Law

Recent Developments and Challenges

In recent years, Indonesia has undergone several changes and reforms in its taxation system to cope with the changing economic and social


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