Articles

Legal Review of Allowances and Calculation of Income Tax (PPh) for Members of the House of Representatives from A Justice Perspective

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Income is one of the tax objects used as the main income for the state. Income tax (PPh) is imposed on tax subjects based on income in the form of salaries, wages, honorariums, allowances, or other forms of payment received by domestic tax subjects as a consequence of the work, position, or services performed, received or obtained during the tax year. The obligation to pay PPh is inherent in individuals according to the principle of personal responsibility. This principle is in line with the provisions of the Law on Income Tax Number 7 of 1983 in conjunction with Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax. However, according to Government Regulation (PP) Number 80 of 2010 and Minister of Finance Regulation (PMK) Number 262/PMK.03/2010, Income tax Article 21 for members of the House of Representatives (DPR) are borne by the Government, not borne by members of the House of Representatives as taxpayers. This paper studied whether the income tax of article 21 members of the House of Representatives borne by the State is in accordance with the principle of justice as a personal responsibility and how the mechanism of imposition of income tax article 21 for members of the House of Representatives is concerned.

Burden of Income Tax and Health Care Inequalities in India- An Empirical Analysis

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Aim: The aim of this study is to evaluate the burden of income tax and health care inequalities in India.

Materials and Method: The data retrieved from various electronic databases such as Google Scholar, PubMed, Science Direct, Cochrane library and other sources regarding individual income tax, allocation of GDP for health sector and the out-of-pocket expenditure of the public for the health sector among top ten GDP countries. The data were analyzed using descriptive analysis.

Results: Though India ranks the fifth place in GDP, it spends only 1.4% of GDP on the health sector, which was very low when compared to top GDP countries, so the public spends more out of pocket for the health sector (67.78%), which forcibly pushes them into poverty.

Conclusion: The Government should make more effort and should allot more amount of GDP for the health sector in future for the beneficiaries of people.