sumber
A Taxpayer is a Personal Person or Entity that under the provisions of taxation legislation is determined to perform taxation obligations, including certain tax collectors or tax cutters.
The taxpayer consists of:
Individual Taxpayer
Individual Taxpayer who has income from business.
Individual Income Taxpayers who have income from free employment.
Individual Income Taxpayers who have income from employment.
Agency Taxpayer
Agency owned by the Government (BUMN and BUMD)
Private Agency (PT, CV, Cooperative, Institution and Foundation)
Treasurer's Taxpayer as tax collector and tax collector
Central Government Treasurer.
Treasurer of Local Government.