ABOUT CESS LAW AND ENTREPRENEURS

CESS is the contribution of people to the state treasury under the law so it can be forced to not receive remuneration directly. Taxes withheld ruling based on legal norms to cover production costs of goods and services collectively to achieve the general welfare.

Government Agency that manages the tax state in Indonesia is the Directorate General of Taxation (DGT), which is one of the directorate general of which were under the auspices of the Ministry of Finance of the Republic of Indonesia.

There are various limitations or definition of a "tax" as suggested by experts include the following:

According to Prof. Dr. P. J. A. Adriani, taxes are the dues of society to the state (which may be imposed) owed by the obligation to pay according to the rules of the general (law) by not getting the achievement again which can immediately be appointed and that point was to finance expenses generally since the task country to govern.

According to Prof. Dr. H. Rochmat Soemitro SH, taxes are the dues of the people to the State Treasury under the law (which can be enforced) by not getting services lead (contra achievement) which can immediately be identified and used to pay for general expenses. The definition is then dikoreksinya which reads as follows: Tax is the transition of wealth from the people of the State Treasury to finance the expenditures of routine and the surplus was used for public saving, the main source for financing public investment.

While according to Sommerfeld Ray M., Anderson, Herschel M., & Brock Horace R, taxes are a transfer of resources from the private sector into the government sector, not the result of violations of law, but shall be carried out, based on the terms defined in advance, without obtaining the benefits of direct and proportionally, so that government can perform his duties to run the government.

Taxes from an economic perspective is understood as a shift of resources from the private sector to the public sector. This understanding suggests that the tax causes the two situations to be changed. First, reduced individual ability to control resources for the benefit of the mastery of goods and services. Second, increasing the financial capacity of the state in the provision of public goods and services which represents the needs of the community.


While understanding the tax from a legal perspective by Soemitro is a commitment, which occurs due to laws that contributed to the civic duty to deposit a certain income to the state, the state has the power to compel and money in tax must be utilized for administration. From the legal approach is to show that tax collected must berdsarkan laws that guarantee the existence of legal certainty, both for the taxpayer as a tax collector and taxpayer as the taxpayer.

Tax according to Article 1 of Law No.28 Year 2007 concerning General Provisions and procedures of taxation is a "contribution required to the state owed by individuals or entities that are forced by Law, by not getting reciprocal directly and used for purposes of state for the maximum prosperity of the people

From the various definitions are given against the tax good sense economically (taxes as a transfer of resources from the private sector into the government sector) or sense legally (taxes are the dues that can be imposed) can draw conclusions about the characteristics inherent in the notion of tax such as follows:

Taxes levied under the law. This principle is in accordance with the third amendment of the 1945 Article 23A of the states' tax and other fees that are forced to use the state governed by law.

Do not get the services of reciprocity (konraprestasi individual) that can be shown directly. For example, one who is obedient to pay motor vehicle taxes will go through the same path quality with people who do not pay taxes on motor vehicles.

Tax collection is for the purpose of financing the general government in order to carry out governmental functions, both routine and development.
Withholding tax can be imposed. Taxes can be imposed if the taxpayer does not meet the tax obligations and may be subject to sanctions under rules perundag legislation.

Besides the function of budgetary (budget) that is function of filling the State Treasury / State Budget needed to cover the financing of government, taxes also serve as a tool to organize or carry out state policy in the field of economic and social (the functions set / regulative).

Tax has a pivotal role in national life, especially in the implementation of development because the tax is a source of state revenue to finance all the expenditure including the expenditure of development. Based on above, then the tax has several functions, namely:

The function of the budget (budgetair)
As a source of state revenue, tax serves to finance the expenditures the state. To perform the routine tasks of state and carry out the development, the state requires a fee. These fees may be obtained from tax revenue. Today the tax used to finance routine such as personnel expenditure, expenditure, maintenance, and others. To finance the construction, the money spent from the savings the government, namely domestic revenues minus expenditures routine. Government savings from year to year should be increased according to the needs of development funding is increasing and this is especially expected from the tax sector.

Function set (regulerend)
Government can regulate economic growth through the wisdom of tax. With the function set, the tax could be used as a tool to achieve goals. For example in order to lead to investments, both domestic and abroad, given the various kinds of facilities tax break. In order to protect domestic production, the government set the import duty high for foreign products.

Function stability
With the tax, the government has the funds to carry out policies relating to price stability so that inflation can be controlled, This can be done among others by the way regulate the circulation of money in the community, collecting taxes, use taxes effective and efficient.

The function of income redistribution
Taxes already levied by the state will be used to fund all the public interest, including to finance the construction so that it can open employment opportunities, which in turn will improve the income of the community.

There are two types of taxes to be paid by the inhabitants of the Roman conquests, namely the head tax (tributum capitis) and land tax (tributum soli). The annual head tax is a tax charged to every man and woman over the age of 12 years and under 65 years old. Later, the land tax is a tax which was drawn based on land quality with the percentage system, such as one-tenth or one-twelfth of the total harvest. Besides these two main taxes, there is still duty on certain goods that use land and sea transportation, such as clothing, food, handicraft goods, and slaves.

In addition to the types of taxes paid to the Roman government, there is one type of tax paid by Jews to Jerusalem every year for the maintenance of the temple. After the destruction of the Temple in 70 AD, all Jews are required to pay special taxes to the Roman government in lieu of tax payments to Jerusalem.

Tax revenue is one important for the Roman administration. Taxes are not subject to the Roman citizens, but were collected from the territories conquests. At first, the Roman government to collect taxes through their employers that pay a Roman tax should be collected first, then collect money from people in provoinsi-conquered province. Ways in which they do relatively free, an important tax money paid to the government can be closed and also added to their own advantage. In every town and village tax collection carried out by agents of big businessmen, the tax collectors. At a later period, the system is modified so that not a Roman businessman who levy taxes but their respective provinces or cities that took over the task of collecting taxes. In this case, the city government still uses the same agents that tax collectors.

Actually the Jewish community obligation to pay taxes to foreign governments is not new, having existed since the reign of Babylon, Alexander the Great, Ptolemy, and Seleukid. However, popular discontent against the tax payable to the Roman government were particularly high. It was due to several things. First, the government's perceived undervaluation of the Roman Jewish tradition, unlike other foreign rulers. Second, the system used by the Roman government of the people is very burdensome because officials opened up many opportunities for corruption or tax collector. For example, Jewish people have been charged with certain amounts of tax paid to the Roman government, but local government was taking more tax than necessary to fill out their own cash. Not to mention there was some money in addition to taxes, which was taken by tax collectors when to levy taxes from the public. Such systems running in the absence of supervision from the Roman government. Thus, victims are primarily the Jewish community from the bottom layer.

A tax collector is not a vain person, because they need to have the ability to write, read, and counting. In addition, they need to have the ability to relate with people, both government officials and ordinary people. Because they come from society, they are required to be less oppressive of their own people but at the same time avoiding the corrupt government officials. Nevertheless, the tax collector was still regarded as traitors by the Jewish community, especially if the tax collector to levy taxes too much in to enrich themselves.

The United States is a nation of entrepreneurs. There are literally tens of millions of self-employed individuals that enjoy pursuing their dream business. Of course, few of you enjoy the paperwork and confusing tax issues that arise from owning your own business.

Many self-employed individuals are considered "sole proprietors" or "independent contractors" for legal and tax purposes. This is true regardless of whether you are turning a hobby into a business, selling an indispensable widget or providing services to others. As a self-employed person, you report business revenue results on your personal income tax return. Following are a few guidelines and issues you should keep in mind if you are pursuing your entrepreneurial spirit.

As a self-employed person, you are required to report your business profits or losses on Schedule C of Form 1040. The income earned through your business is taxable to you as an individual. This is true even if you do not withdraw any money from the business. While you are required to report your gross revenues, you are also allowed to deduct business expenses incurred in generating that revenue. If your business efforts result in a loss, the loss will generally be deductible against your total income from all sources, subject to special rules relating to whether your business is considered a hobby and whether you have anything "at risk."

Many self-employed individuals work out of their home and are entitled to deduct a percentage of certain home costs that are applicable to the portion of the home that is used as your office. This can include payments for utilities, telephone services, etc. You may also be eligible to claim these deductions if you perform administrative tasks from your home or store inventory there. If you work out of your home and have an additional office at another location, you also may be able to convert your commuting expenses between the two locations into deductible transportation expenses. Since most self-employed individuals find themselves working more than the traditional 40-hour week, there are a significant number of advantageous deductions that can be claimed. Unfortunately, we find that most self-employed individuals miss these deductions because they are unaware of them.

A negative aspect to being self-employed is the self-employment tax. All salaried individuals are subject to automatic deductions from their paycheck including FICA, etc. In that many self-employed individuals often do not run a formal payroll for themselves, the government must recapture these taxes through the self-employment tax. Simply put, you are required to pay self-employment taxes at a rate of 15.3% on your net earnings up to $87,900 for 2004. For net income in excess of $87,900, you will pay further taxes at a rate of 2.9% on the excess
In an interesting twist that reveals the confusing nature of the tax code, you are allowed a partial deduction for the self-employment tax. Simply put, you are allowed to deduct one-half of your self-employment taxes from your gross income. For example, if you pay $10,000 in self-employment taxes, you are allowed a deduction on your 1040 return of $5,000. Many self-employed individuals miss this deduction and pay more money to taxes than needed.

This used to be a very messy area for self-employed individuals, to wit, you received little tax relief when it came to your health insurance bill. This was a particular burden for small business owners when considering the astronomical cost of health insurance. All of this has changed and you now may deduct 100% of your health insurance costs as a business expense.

Unlike a salaried employee sitting in a cubicle, you are not subject to withholding tax on your paycheck. While this sounds great, you are required to make quarterly estimated tax payments. If you fail to make the payments, you are subject to a penalty, but the penalty is not the biggest concern.

A potential and dangerous pitfall of being self-employed is failing to pay quarterly estimated taxes and then getting caught at the end of the year without sufficient funds to pay your taxes. The IRS is not going to be happy if you fail to pay your taxes and you will suffer the consequences in the form of penalties and interest. Making sure you pay quarterly estimated taxes helps avoid this situation and it is highly recommended that you follow this course of action.

You must maintain complete records of all business income and expenses. Simply put, document everything. Create a filing system for each month and file every receipt, etc. All business travel expenses must be documented, including auto mileage you incur when performing business tasks. Office supply stores sell business mileage books that you can keep in your car and use whenever you travel. If you have any doubt about documenting something, just do it!

As a self-employed individual, your focus and time is spent on making your business successful. Your focus is not on the complexities of the tax code and how to limit the amount of taxes you owe. If any of the information in this article is new to you, then it is highly likely you have paid far more in taxes than required.

Payday loans are a fast way to come up with cash you may need to hold you over until your next paycheck. This can make them very convenient because it allows you to get money very quickly. Here are some of the qualifications you will need to get a payday loan.

Since you are entering into a legal contract, the first requirement is that you be at least 18 years old. A second one is that you have a job. You will need to have been working at this job for at least three months, and some lenders may require more. You will be asked for your place of work, as well as a contact name in many cases.

Your pay will also be a factor, but your credit rating will not be considered. This nice fact makes it so that just about anyone who is working can geta payday loan . The amount of income that you make, though, will need to be more than $1,000 per month. There is some variance here, too, and some lenders may require up to $1,500. It will also be easier to geta payday loan if you have your pay put into your account with direct deposit.

Then there is the matter of a checking account. You will need to have had one for at least three months. Your payday lender will want to put the money from your loan right into it. This makes them feel more secure - and more willing to lend you the money, too. In fact, if they can't deposit it directly, you will probably not get a loan. In some case, they may be able to use a savings account, but that is only if your bank will permit it.

When you are being approved, you will also need to authorize them to withdraw the money directly from your account. You can do this by postdating a check to the date the payday loan is due, or sign an authorization that allows them to withdraw it electronically.

Your loan application, if you apply online, will be quickly followed by a phone call from a potential lender. They will call to ask you a few more details and to fill in some gaps in the information. In some cases, you will be asked to fax them copies of your paystubs, and possibly some bank statements, too. If you are looking for a faxless payday loan, it will probably take considerably longer to be approved. This means that they will need to call your employer to verify the information.

There are a lot of differences in some of the features of payday loans between lenders. One of the largest of these differences is the matter of interest. The interest can go anywhere from 15% all the way up to 30%. Another difference could be in the way you pay the loan. Most will require you pay it all on the due date, but some are now allowing you to make several payments. This means that it will pay to spend a little time in shopping around for the better deal.