Pajak Penghasilan Dalam Sebuah Kebijaksanaan

Tax is a transfer of resources to the public sector under compulsion that taxable with tax regulation without receipt of a specific benefit of equal value, in order to accomplish some of a nation's economic and social objectives. Collecting of tax should be based on equality concept. Indonesian tax system is based on the concept of horizontal and vertical equality. There is some tax policies in relation with Income Tax. They are kind of tax levied, who's the taxpayer, which one will become tax objects, tariff of Income Tax and tax procedures