Greysia Polii and Apriyani Rahayu have made Indonesia proud on the world stage by winning a gold medal at the 2020 Tokyo Olympics. the Chinese pair left the field and ended the match with a score of 21-15 for the Indonesian pair.
Not to mention when the anthem Indonesia Raya was sung at Musashino Forest Sport Plaza Tokyo Japan, tears of joy seemed unstoppable. None other than, our emotional feelings are influenced by our love for Indonesia, the nationalism of the Indonesian people is reflected in the happiness and pride of the Red and White.
Speaking of love, in our imagination are two lovebirds who show romance in cyberspace or the real world. We often call it being “invented”. At that time, usually someone asked the couple for a share of “artificial tax”. However, what exactly is the “invented tax”?
When two young people have announced that they have a special relationship (in this case dating or “becoming”) then the happiness they feel must be shared to the closest friends of both parties in various forms. The most common thing to do is to treat. There is a necessity to share this happiness which over time is represented by the word “tax”.
Uniquely, this “artificial tax” is actually realized in everyday life. In many cases, the two happy lovebirds actually voluntarily fulfill their “invented tax” obligations.
This reminds me of one of Adam Smith’s taxation principles through the concept of “The Four Maxim”, namely the principle of convenience of payment. Tax is collected or paid at certain times when the subject/taxpayer is feeling happy, for example when receiving income. So, is it true that the term “invented tax” can’t be related at all to the literal concept of taxation?
There is no need for any debate to believe that “artificial tax” is not a type of tax regulated in the legislation taxation applicable in Indonesia. The “artificial tax” occurs due to an event in society that is too personal and simple to be regulated by the government through public policy. In addition, the word “invented” is a non-standard word to be included in a serious order such as statutory provisions. However, this does not mean that “invented tax” and taxation do not share the same concept at all. Let’s take a closer look at how closely these two taxes are related.
In 2016, the Congressional Research Service published a report entitled “Consumption Taxes: An Overview” written by Jeffery M Stupak and Donald J. Marples. In the report, it is stated that in general there are three main bases in the taxation of citizens/obligatory taxes, namely general income, wages, and consumption.
We can all agree that when a pair of individuals are dating, then they get an “gain”, whether it’s feelings of happiness, status, commitment, or even all three at once. In this context, it is closely related to income as one of the main bases in taxation, namely income. It is from this acquisition that the concept of tax can be drawn. So what about the income regulated in the Taxation Law?
In Law No. 7/1983 concerning Tax Income up to Law no. 11 of 2020 Article 4 paragraph (1) it is stated that the object of tax is income, i.e. any additional economic capability received or obtained is obligatory tax, both originating from Indonesia and from outside Indonesia, which can be used for consumption or to increase the wealth of the relevant tax, in any name and in any form.
Let’s take a deeper dive into the clause “addition of economic capability”. I remember when I was in college, in a light discussion, the lecturer said that even the pleasures obtained from “massage” could be said to be an additional economic ability. This is quite interesting because the definition of “additional economic capacity” is very broad.
Although in the explanation of the law it is stated that the additional economic capacity—which is identical to financial capability–is the best measure of the ability of the tax obligatory tax to join -share the costs required by the government for routine and development activities in the context of meeting the needs of the state in the form of goods and services.
The incident that gave the two lovebirds an acquisition of that feeling may indeed be a separate “enjoyment” or “income” for those who feel it, and that is exactly why it’s supposed to be taxed. But above all, how big the acquisition of feelings felt by the two humans who were making this dormitory could not be measured in standard units. This then becomes the most complicated complexity in terms of rigid calculation of the imposition of “artificial taxes”.
However, of course this dialectic will not be discussed in the plenary meeting to be seriously decided, let this discussion be a light discussion for all of us who may be looking forward to meeting people again. loved ones. Finally, let’s always obey the government’s instructions to stay #at home, of course, while cultivating a sense of longing to be fully fulfilled when our eyes meet again.
Sumber https://pajak.go.id/id/artikel/cinta-jadian-dan-pajak