Taxes Are Divided Based On These Things

Ray M. Sommerfeld, Herschel M.Anderson, and Horace R. Brock interpret taxes as a transfer of resources from the private sector to the government sector, not due to violation of the law, but must be carried out according to the provisions set out in advance, without receiving direct and proportional compensation so that the government can carry out its duties. Meanwhile, you can go to if you need an accounting service to calculate your taxes.

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The tax has several types based on several things, it’s based on class, based on authority, and based on nature.

Tax Based on Group or Collection System

Direct tax: A tax that is charged periodically (according to a certain period) to taxpayers and cannot be transferred to other parties. Examples of direct taxes are income tax and land and building taxes.

Indirect tax:: Tax that is collected only at certain times and can be transferred to other parties or delegated directly by those who pay taxes to consumers. Examples are value-added taxes and taxes on luxury goods.

Tax Based on Collecting Agencies

State Tax (central): Tax collected by the central government through agencies such as the Director-General of Taxes, Director General of Customs and Tax Inspection Offices in various regions. Examples of state taxes are income tax, value-added tax, stamp duty, import duty, land tax and building, and oil and gas taxes.

Local Tax: The tax collected by the regional government is limited only to the region itself and is carried out by level I and II regional governments. Examples are hotel tax, entertainment tax, restaurant tax, advertisement tax, motor vehicle tax, fuel tax, and so on.

Tax by Nature

Subjective Tax: Taxes that are taken based on the condition of the taxpayer where the size will depend on the ability of taxpayers. Examples of subjective taxes are income tax and wealth tax.

Objective Tax: Taxes that are taken based on the condition of the object without regard to the condition of the taxpayer. Examples are an import tax, motor vehicle tax, value-added tax, stamp duty, and import duty.