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Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi. Iuran tersebut berupa uang (bukan barang). Pajak adalah pajak pemerintah pusat yang dipotong/dipungut oleh bendahara pengeluaran satuan kerja perangkat daerah/kuasa bendahara umum daerah atas belanja yang.
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Definisi pajak yang dikemukakan oleh prof. Definisi pajak menurut uu no. Pajak adalah kontribusi yang bersifat wajib bagi negara, dibebankan kepada orang pribadi atau badan, bersifat memaksa sesuai undang‑undang, tidak diiringi imbalan langsung,.
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Uu ini mengatur mengenai materi ketentuan umum dan tata cara perpajakan memuat beberapa ketentuan yang diubah dan/atau ditambah antara lain mengenai kerja sama bantuan. 16 tahun 2009 tentang ketentuan umum dan tata cara perpajakan: Yang berhak memungut pajak hanyalah negara.
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Negara baik pemerintah pemerintah daerah. Iuran atau kontribusi wajib rakyat kepada negara.
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