A description of the accounting taxation

A description of the accounting taxation

Any payment / collection / cutting the company tax is a financial transaction must be recorded in accordance with the duties and functions of accounting.

Tax has several properties as follows:

1. Tax is the fee to the government for which payment can be enforced. Because officers are often forced to apply an arbitrary tax in performing their duties. It is also triggered by a number of taxpayers who do not memenuhui kewajibannyanya properly and errors in recording transactions, particularly with regard to taxes. Collecting taxes under the laws and pro-government interests. Many employers assess legislation and taxation pertauran not conducive.

2. Taxes are used to finance government spending

3. The taxpayer does not receive compensation for services (kontraperstasi) directly, but taxpayers get protection from the state in getting the services according to their rights as citizens.

4. Tax has the function to set the social, economic and cultural.

Based on how the collection (especially the central tax) can be divided into:

a. Direct taxes, income tax, wealth tax imposed repeatedly in a certain time by law. Income tax and wealth tax borne and paid by the taxpayer and can not be transferred to another party.

b. Indirect Tax, Sales Tax, Customs seal, charged at the time of the actions / transactions taxable, can be transferred to other parties.