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Hi sela-sela alaikum warohmatullohi
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wabarokatuh meet again with the brand
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givande learning video Hello
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campus friends how are you? Have you started
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lectures again? In the
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next semester today I will
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discuss the basics of taxation,
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especially the taxation course, if
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we already know some things about
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SPT taxes, we will discuss the
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basics now in taxation,
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but before we discuss the
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basics of taxation, don't forget to
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subscribe, comment, like, turn on the
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notification button so that you get
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more subscribers. Thank you, next we will look at the current
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condition of the APBN in Indonesia in
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2020, yes, 2002, the new unit is really running,
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yes, 2020 is like this, the condition of the
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our income or our state income, the
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orange or yellow color is our state
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expenditure, our state expenditure is always
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our state income, APBN, the state revenue and
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expenditure budget is always higher,
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learning about the country, it might make
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us always in debt, maybe the
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state income in 2020 plummeted
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to 1699 trillion and the
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state expenditure Wow, it's overflowing 2739
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trillion this includes additional things
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for you friends who feel
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affected by profit for example Get assistance
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from the government get cash get
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basic necessities yesterday yes 2020 until now
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we also get the money this is what
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causes our state spending to
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increase and income to decrease yes
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because many companies are closed
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so they are unable to pay taxes to the
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hi then how is the condition or
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performance of our tax revenue in Indonesia
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currently in 2019 for example
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our tax revenue performance reached 84 percent the
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target is this namely the target
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is 1577 trillion which was able to be collected
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by the government in 2019 reached 1332
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trillion thank God it is always
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increasing this is what comes in from 2010
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to 2019 what is the sign that the
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sign is getting more and more we
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Indonesian citizens do not have taxes but this is
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still a little sir sis there are still many
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out there who have not paid their taxes
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Well try friends who are already
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working and should pay taxes let's
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pay taxes so that our country can
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now YouTube has started to be taxed
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24 percent if it's a YouTube tax problem
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Get ready, YouTubers whose
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income is in the billions are subject to
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large taxes, yes, this is swallowing
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taxes in Indonesia, let's pay taxes, there is
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another term called freeriders, people
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who don't want to pay taxes but
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enjoy the tax facilities,
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this is the cycle, taxpayers
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pay taxes, the tax money goes
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to the state treasury, right? Well, from the
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state treasury, the APBN is made, the
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state revenue and expenditure budget,
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what is the APBN for? For the provision of
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state facilities and public services,
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of course, health, transportation,
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electricity, and moreover, there are many screens
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there. Well, after the facilities are made,
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then what is it called?
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Hey, it is felt by taxpayers,
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but there are also seraiders, people
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who don't pay taxes but still
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feel the benefits, this is what
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freeware means, he should pay taxes,
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but he doesn't pay taxes, whether it's
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individuals, the hope is that all entrepreneurs, all
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companies, all Indonesian citizens
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start paying taxes properly
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so that Indonesia can get
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bigger taxes or state revenue
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every year, the definition of
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tax according to Professor Doctor Rochmat
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Soemitro below is a professor of
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tax law at Unpad Bandung, he said that
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tax is a contribution from the people to the
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state treasury based on the law that
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can be enforced without getting
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reciprocal services that can be directly designated
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general expenses become people's contributions
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to the state treasury that can be enforced
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If there is a law that requires paying
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taxes, right, but it cannot be
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felt directly, according to
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Professor Doctor Rochmat Soemitro, I salute
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him, there are four elements of tax,
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first, there is a tax subject, namely a person
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or entity that is burdened with taxes
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regulated in the law, second,
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taxpayers, namely people or entities that
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according to the law have an obligation
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or when it is required to obtain a
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Taxpayer Identification Number (NPWP) at the Directorate General of
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Taxes So, if you are already working, you
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already have an income, you must make an
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NPWP, don't forget to make an NPWP, then
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the third is the tax object, namely the object or
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goods that are the target of the tax, you know, you have a
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car, you have a motorbike, you have a house,
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of course, why not, and the fourth is the
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imposition of the amount of tax that must be
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paid by the tax subject on the tax
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object that is his responsibility, the
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tax rate is generally a percentage of 25%
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10% 25% depending on what tax it is, that's the
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next element of tax, Ade
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said, Sir, what is the difference between
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retribution tax and tax donations, this
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year, those who know, please comment directly in the
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comments column If taxes in my opinion
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have indirect benefits for
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taxpayers, there must be indirect benefits
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for payment of levies,
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meaning direct benefits for the payer
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if the donation benefits directly for
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the recipient of the donation So
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if the tax benefits are not directly
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obtained by us but if the levy benefits
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directly we get if the
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donation benefits for those who receive the
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same example, there are
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many displays, yes, income tax,
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there are many taxes then if the levy
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What is an example of a toll road if you enter the toll road in
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the past ANTV year, that is paying
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levies we enjoy the toll road
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easy yes young or people have
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other opinions try in the comments column then the function of
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tax does anyone know the function of tax there are
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four, the first budgetair
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budgetair means tax as
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state treasury income becomes the APBN
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second regularend if this
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is regular tax is used by the government
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as a tool to achieve goals for
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example the government wants to reduce the level of
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people who get drunk on alcohol it
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means the government has to increase
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alcohol taxes the government wants to reduce
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people who smoke for example the
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government has to increase cigarette taxes for
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example like that the third
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stability means tax as a tool
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to maintain stability for example maintaining the
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Rupiah exchange rate and
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four redistribution means tax as
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welfare equality for example tax is
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only for those who can afford it but taxes
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can be felt by everyone whether
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they pay or not pay then taxes
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According to their nature there are two subjective taxes
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and objective taxes if subjective
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means taxes that at the time of
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imposition are first seen the
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subject first after that then the object
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For example what is PPH income tax Well
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if the objective tax at the time of
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imposition is first seen the
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object first after knowing the object then
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look for the subject for example PBB PPN
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motor vehicle tax well like that it's easy to
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learn the basics of taxes if you
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have another opinion about the things that were
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said earlier, you can just
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type it in the comments column just write
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maybe I have a wrong word there just
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don't forget to subscribe comment and
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like so that my subscribers will increase
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thank you for watching thank you
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and keep up the spirit to go through
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the lectures in the following days Greetings
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from me Wassalamualaikum
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warohmatullahi wabarokatuh
