Tax Module. An application that contains a collection of theories or material about Indonesian taxation. This application is very suitable for you students or students who want to learn about Indonesian taxation material.

What is Tax?
Tax is a mandatory contribution given by the taxpayer to the state. When paying taxes, the state does not provide direct compensation. Taxes are also coercive and the results of their levies must be used for the state's needs for the greatest prosperity of the people.
Tax Classification
In Indonesia, taxes are categorized based on three things. First, based on the class / method of collection (direct tax and indirect tax). Second, based on their nature (subjective tax and objective tax). Third, based on the collection institution (central tax and regional tax).
Taxation System in Indonesia
Since 1983, the Indonesian government has changed the tax collection system which originally used official assessment (used during the Dutch colonial era) into self assessment.
What are the differences between the two systems? One of the core differences of the two tax collection systems is the authority to determine the amount of tax payable. If the official assessment, the authority to determine the amount of tax is on the government, while the self assessment authority is on the taxpayer.
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