In the life of a country, for example Indonesia, taxes are one of the obligations that must be fulfilled, both by individuals and entities located within the territory of Indonesia. In addition to being mandatory, there are several reasons why we need to understand taxes, especially those applicable in our own country, namely:
The Principle of Legal Fiction
Indonesia regulates this in the applicable legal norms, specifically in Article 81 of Law Number 12 of 2011. This article explains that legislation must be promulgated and placed in several locations so that everyone is aware of it. As a result, everyone is presumed to know the law (presumption iures de iure) which is binding. If someone evades and claims that they are unaware of the applicable regulations, they cannot be exempted from legal claims. (ignorantia jurist non excusat). The same applies to understanding taxes; tax regulations have been promulgated, and there is no reason for us not to understand taxation in Indonesia.
The Existence of Various Types of Taxes
The types of taxes in effect are very diverse. We must know which obligations we need to fulfill according to our situations and conditions. A worker must understand Income Tax, from the time of payment to the amount that must be paid. Another example is when we dine at a restaurant; we should not be surprised if the price does not match the menu when we make the payment. This indicates that some restaurant menus have not included the tax that needs to be paid in the form of Restaurant Tax.
The Existence of Sanctions for Not Paying Taxes
Certainly, if someone fails to fulfill their obligations, there will be sanctions in place. A person who does not pay their tax obligations may also face sanctions, ranging from administrative sanctions (such as interest penalties, fines, and increases) to criminal sanctions. All these sanctions depend on the type of tax and the actions taken.
Therefore, it is very important for us residing in Indonesia to understand the applicable taxes as a form of fulfilling obligations and as an educational measure to avoid sanctions.