Open AccessKONTROVERSI PENGENAAN PAJAK PENGHASILAN ATAS TRANSAKSI VALUTA ASING
Author(s) -
Solihin Makmur Alam
Publication year - 2017
Publication title -
media riset akuntansi, auditing and informasi
Language(s) - English
Resource type - Journals
ISSN - 2442-9708
DOI - 10.25105/mraai.v4i2.1863
Subject(s) - database transaction , income tax , double taxation , international taxation , gross income , economics , state income tax , equity (law) , value added tax , taxable income , labour economics , monetary economics , business , tax reform , public economics , accounting , law , political science , computer science , programming language
Article 4 section (1) Income Tax Law No. 17 / 2000 introduces what does the mean of Tax Objects. According to this article, Tax Objects shall be income, namely every kind of addition to economic capacity received or eamed by Taxpayers, derived both from Indonesia and outside Indonesia, which may be used for consumption or addition to property of the Taxpayers concerned, in whatever name or form.Income is the amount that a person can consume during a period of time and be as well-off at the end of the time as it was at the beginning. In other words, income is the amount that a person can be consumed without encroaching upon the capital.Moreover, income tax objects are very kind of addition to economic capacity, on the other hand, foreign exchane purchase transaction is an equity conversion in one form to another form which has the same value with it beginning equity. Thus, in this transaction , there is no addition to economic capacity received or earned by taxpayers. That's why, income tax deemed to foreign exchange purchase trasaction is not appropriate, because it will break the essence of source of law of income tax itself, that is income tax law No. 17/2000Keywords: Fiscal Stabilisation, tax object, Income, income tax deemed to foreign exchange purchase transaction.