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Objek pajak subjek pajak dan hak kewajiban

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 OBJEK PAJAK DAN HAK/ KEWAJIBAN SUBJEK PAJAK  


Hukum pajak



1. Subjek dan Objek Pajak 

a. Subjek Pajak: Orang atau badan yang memenuhi syarat melakukan kewajiban perpajakan. 

> Subjek Pajak Dalam Negeri yaitu Orang atau Badan yang berdomisili dan atau berkedudukan di Indonesia. 

(i) Orang pribadi yang bertempat tinggal di Indonesia , atau Orang Pribadi yang berada di Indonesia melebihi 183 hari dalam tempo 12 bulan. 

(ii) Badan yang didirikan di Indonesia 

(iii) Warisan yang belum terbagi, sebagai suatu kesatuan menggantikan yang berhak (sebagai subyek pajak pengganti). 

➢ Subyek Pajak Luar Negeri yaitu Orang Pribadi yang bertinggal di Indonesia kurang dari 183 hari dalam tempo 12 bulan dan Badan yang tidak didirikan dan tidak berkedudukan di Indonesia. 

(i) Yang menjalankan usaha  atau melakukan kegiatan melalui Bentuk Usaha Tetap (permanent establishment). 

(ii) Yang menerima atau memperoleh penghasilan dari Indonesia bukan dari menjalankan usaha di Indonesia atau melakukan melalui Bentuk Usaha Tetap. 

Bentuk Usaha Tetap (permanent establish) adalah bentuk usaha tetap yang digunakan orang /badan asing yang telah bertempat tinggal / tidak berkedudukan di Indonesia, dapat berupa antara lain: 

(i) Tempat kedudukan management, 

(ii) Cabang perusahaan; 

(iii) Kantor Perwakilan; 

(iv) Gedung Kantor; (v) Pabrik /bengkel (vi) Bertindak sebagai agen. 

b. Objek Pajak 

> Objek Pajak Penghasilan adalah penghasilan, yaitu setiap tambahan kemampuan ekonomis  yang diterima atau diperoleh baik yang berasal dari dalam negeri maupun dari luar negeri yang dapat dipekai untuk konsumsi, menambah kekayaan atau membayar kewajiban/ hutang. 

> Objek Pajak Pertambahan Nilai adalah atas setiap penyerahan barang dan  atau jasa kena pajak oleh pengusaha, impor barang kena pajak dan atau pemanfaatan barang kena pajak tidak berwujud dari luar negeri di daerah pabean dalam negeri. 

> Objek Pajak Bumi dan Bangunan adalah atas kepemilikan, penguasaan/ pemegang hak dan pemanfaatan tanah dan atau bangunan. 

2. Kewajiban Pajak Subjektif dan Kewajiban Pajak Objektif. 

Kewajiban Pajak Subjektif adalah kewajiban pajak yang melekat pada subjeknya, seperti berubah status menjadi kawin, tambah anak, anak menjadi dewasa, perubahan kondisi sehingga memenuhi syarat sebagai subjek, misalnya wanita kawin, dan orang asing kembali ke negaranya, sehingga timbul kewajiban pajaknya, dan lain-lain. 

Kewajiban Pajak Objektif, adalah kewajiban pajak yang melekat pada objeknya, seperti mendapat penghasilan, kekayaan bertambah sehingga memenuhi syarat sebagai objek pajak, dan lain-lain , sehingga menimbulkan tambahan kewajiban pajak. 

 


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