PENERAPAN PAJAK PENGHASILAN ATAS DIVIDEN

Abstract

Tax payment is a mutual agreement among citizens as it is contained in the 1945 Constitution article 23A. Today, tax does not become something strange to society. Some groups of people have already put the tax proportionally in their lives. Tax has already been assumed as one of obligations for every citizen. Referring to the dividend division, there is a tax obligation. The tax levy on dividend refers to taxation principle on revenue in a wide meaning; that is to say tax on dividend which is an obtained or received additional economic capability should pay the tax without referring to where it derives from, to be used for consumption or to add morewealth. The method of tax levy on dividend is regulated in Act No. 36 year 2008 on the fourth amendment of Act No. 7 year 2000 on Income Tax. The received income referring to article 23 paragraph (1) letter a number 1 is as meant in article 4 paragraph (1) letter g with the tariff as many as 15 % from the total amount by the party who must pay dividend. Then, article 26 with the tax levy as many as 20 % from the total amount by the party who must pay dividend, and article 17 paragraph (2c) with tax levy as many as 10 %. Non-tax object is received revenue which is meant in article 4 paragraph (3) letter f; letter i; and letter k.