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Ngo Ho Tjiang
The Ngo Ho Tjiang ''Kongsi'' (; the 'Five Tiger Generals'), sometimes spelled Ngo Houw Tjiang, was a powerful consortium that dominated the opium ''pacht'' or tax farm of the Residency of Batavia, Dutch East Indies (now Indonesia) in the early to mid-nineteenth century. The pacht was an outsourced tax operation, collecting customs, excise and indirect duties on behalf of the Dutch colonial government. The five partners of the consortium were the ''pachters'' Lauw Ho, Gouw Kang Soei, ''Luitenant-titulair der Chinezen'', Tan Ling, Khouw Siong Bo and Tan Kong Boen. The name of the kongsi refers to the five generals of the 14th-century Chinese classic novel, '' The Romance of the Three Kingdoms''. Of all colonial-era ''pachten'', opium was by far the most lucrative; and the five partners of Ngo Ho Tjiang were consequently among the wealthiest and most powerful tycoons of early to mid-nineteenth century Java. Ngo Ho Tjiang had very close ties to the colonial Chinese bureaucracy. On ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Kongsi
Kongsi () is a Hokkien transcription term meaning " company", especially businesses which have been incorporated. However, the word has other meanings under different historical contexts. ''Kongsi'' were most commonly known as Chinese social organizations or partnerships, but the term was also used for various Chinese institutions. Amongst overseas Chinese, the word ''kongsi'' was applied to reference both clan organizations, whose members shared a common descent, and to district-dialect clubs, for Chinese immigrants originating from the same district speaking the same dialect. In the late 19th century, these district-dialect associations came to be known as ''wui gun'' (''huiguan''; ), especially in San Francisco, California where many Chinese from eight districts on the west side of the Pearl River Delta near the City of Canton went for the California gold rush. Southeast Asia In Southeast Asia, the kongsi republics were made up of Hakka Chinese mining communities that u ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
The Romance Of The Three Kingdoms
''Romance of the Three Kingdoms'' () is a 14th-century historical novel attributed to Luo Guanzhong. It is set in the turbulent years towards the end of the Han dynasty and the Three Kingdoms period in Chinese history, starting in 184 AD and ending with the reunification of the land in 280 by Western Jin. The novel is based primarily on the ''Records of the Three Kingdoms'' (), written by Chen Shou. The story – part historical and part fictional – romanticises and dramatises the lives of feudal lords and their retainers, who tried to replace the dwindling Han dynasty or restore it. While the novel follows hundreds of characters, the focus is mainly on the three power blocs that emerged from the remnants of the Han dynasty, and would eventually form the three states of Cao Wei, Shu Han, and Eastern Wu. The novel deals with the plots, personal and military battles, intrigues, and struggles of these states to achieve dominance for almost 100 years. ''Romance of the Three Kin ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Taxation In Indonesia
Taxation in Indonesia includes income tax, value added tax (goods and sales tax) and carbon tax. Definitions Indonesian taxation is based on Article 23A of UUD 1945 ( 1945 Indonesian Constitution), where tax is an enforceable contribution exposed on all Indonesian citizens, foreign nationals and residents who have resided for 183 cumulative days within a twelve-month period or are present for at least one day with intent to remain. Generally if one is present less than 120 days, then no tax is owed except on Indonesia source income. Some tax treaties may supersede this or defer to the Indonesia presence test for the year in question. Tax treaties deal with taxation of foreign source income for services rendered in Indonesia which are generally taxed if performed for 120+ days (depending upon treaty) even though one may not be a tax resident. Indonesia has a stratification of taxation including Income Tax, Local Tax (Pajak Daerah) and Central Government Tax. The Indonesian Ta ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
History Of Taxation
A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or national), and tax compliance refers to policy actions and individual behaviour aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax reliefs. The first known taxation took place in Ancient Egypt around 3000–2800 BC. A failure to pay in a timely manner ( non-compliance), along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labor equivalent. Most countries have a tax system in place, in order to pay for public, common societal, or agreed national needs and for the functions of government. Some levy a flat percentage rate of taxation on personal annual income, but mos ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Partnerships
A partnership is an arrangement where parties, known as business partners, agree to cooperate to advance their mutual interests. The partners in a partnership may be individuals, businesses, interest-based organizations, schools, governments or combinations. Organizations may partner to increase the likelihood of each achieving their mission and to amplify their reach. A partnership may result in issuing and holding equity or may be only governed by a contract. History Partnerships have a long history; they were already in use in medieval times in Europe and in the Middle East. According to a 2006 article, the first partnership was implemented in 1383 by Francesco di Marco Datini, a merchant of Prato and Florence. The Covoni company (1336-40) and the Del Buono-Bencivenni company (1336-40) have also been referred to as early partnerships, but they were not formal partnerships. In Europe, the partnerships contributed to the Commercial Revolution which started in the 13th centur ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tan Eng Goan
Tan Eng Goan, 1st Majoor der Chinezen (; 1802 – 17 September 1872) was a high-ranking bureaucrat who served as the first ''Majoor der Chinezen'' of Batavia (now Jakarta), capital of colonial Indonesia. This was the highest-ranking Chinese position in the civil administration of the Dutch East Indies. Life Background and early career Born in 1802, Majoor Tan Eng Goan came from an old family of the ''Cabang Atas'' aristocracy of colonial Indonesia. Many members of his family served as Chinese officers, part of the civil administration of the Dutch colonial government. He was the son of Kapitein Tan Peeng Ko ( in Batavia from 1792 to 1809 and from 1809 to 1812), and a nephew of Kapitein Tan Jap Long (appointed Luitenant in 1810, and Kapitein in 1811). Both Tan's father and uncle thus served as Chinese headmen and presided over the Chinese Council of Batavia. Tan was married at least four times, including to his first wife, Lie Pien Nio, a niece of Lie Tieuw Kong, who had su ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Lim Soe Keng Sia
Lim Soe Keng Sia (1819–1883), also known as Liem Soe King Sia, Soe King Sia or Lim Soukeng Sia, was a prominent '' Pachter'', or revenue farmer, in Batavia, capital of the Dutch East Indies, best known for his rivalry with the notorious Betawi playboy Oey Tamba Sia. He acted as administrator of the 'Ngo Ho Tjiang' ''Kongsi'', the most influential consortium of opium monopolists in early to mid-19th century Batavia. Early life He was born in 1819 in the port city of Tegal, Central Java. He was the son of ''Kapitein'' Lim Ke Tjang (1781–1826) and a grandson of ''Kapitein'' Lim Soen Boen (1756–1813) of Tegal, and came from a family belonging to the 'Cabang Atas' aristocracy. His grandfather and father were '' Kapiteins der Chinezen'' of Tegal from 1770 until 1813, and from 1813 until 1826, in which capacity they governed and administered the local Chinese community on behalf of the Dutch colonial authorities. His older brother, Lim Soe Tjong, succeeded their father as Ka ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Kong Koan
A kong koan (; Dutch: ''Chinese Raad''; Indonesian: ''Raad Tjina'') or "chinese council", was a high government body in the major capitals of the Dutch East Indies, consisting of all incumbent Chinese officers in those cities. It acted as both a judicial and executive authority and constituted part of the Dutch colonial system of indirect rule. The ''rechtszitting'', or official seat or building, housing the kong koan was called a kong tong (; literally "tribunal" or "law court"). Overview The Kong Koan as a government body was inseparable from the institution of Chinese officers, who were high-ranking civil administrators, appointed by the Dutch colonial authorities to govern the local Chinese community in colonial Indonesia. In the larger cities, the active officers sat as a council, the Kong Koan, in order to adjudicate justice, govern the local Chinese community and implement the directives of the colonial government. In executing these responsibilities, the Kong Koan had its ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Five Tiger Generals
The Five Tiger Generals is a popular appellation in Chinese culture for the top five military commanders serving under one lord. Although the term does not appear in Chinese historical records and is not used officially, it has been heavily used in literature texts, folklore, as well as popular culture. Three Kingdoms ''Romance of the Three Kingdoms'' As a romanticized novel based on the history of the Three Kingdoms period, the historical novel ''Romance of the Three Kingdoms'' refers Guan Yu, Zhang Fei, Huang Zhong, Ma Chao and Zhao Yun as the "Five Tiger Generals" of Shu Han, one of the Three Kingdoms, led by warlord Liu Bei. In the literature, Liu Bei initially appointed Guan Yu as General Who Destroys Rebels and Lord of Hanshou, Zhang Fei as General Who Subdues Rebels and Lord of Xin, Huang Zhong as General Who Conquers the West, Ma Chao as General Who Pacifies the West, and Zhao Yun General Who Guards the West, and promoted them to "Five Tiger Generals" later. Guan Yu G ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Pacht
The institution of the ''pacht'' or ''pacht-stelsel'' (revenue farm, pl. ''pachten'') was a system of tax farming in the Dutch Republic. In this system tax is not collected by the government, but by a private individual who has leased the right to collect the tax. In the Dutch Republic, for example, this was common practise for a long time, especially for indirect taxes. Each year, the highest bidder acquired the right to collect certain taxes; he paid a rent for this to the government, and all he collected more was for the tax tenant himself. The rationale behind this system was that by outsourcing taxation, local governments could exert less influence on collection. Also, a tenant would collect taxes more scrupulously, because it would personally benefit him. In practice, however, there was much dissatisfaction with the tax tenants, especially among the common man. After the Pachtersoproer of 1748, the system was largely abolished in the Republic. From then on, the tax was colle ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Gouw Kang Soei
Gouw is a surname. Notable people with the surname include: * Cynthia Gouw (born 1963), American actress and news anchor *Ian Gouw (born 1997), Hong Kong actor, model and musician * Julia S. Gouw, American businesswoman See also *Jessica De Gouw Jessica Elise De Gouw (born 15 February 1988) is an Australian actress. She is known for her role as Helena Bertinelli/The Huntress in the television series '' Arrow'', as Mina Murray in the NBC TV series '' Dracula'', and as Elizabeth Hawkes ..., Australian actress * Van der Gouw * Gouws * Wu, a Chinese surname sometimes romanised as Gouw {{surname ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Lauw Ho
Lauw Ho (; died in 1863), also spelled Lauw Houw, was a prominent tax farmer ('' pachter''), tycoon and ancestor of the Lauw-Sim-Zecha family, part of the 'Cabang Atas' gentry of the Dutch East Indies (now Indonesia). Between 1845 and 1861, Lauw held various ''pachten'' or revenue farms, including for pawn houses, slaughterhouses, fish and – in particular – for gambling, over which he intermittently acted as ''Hoofdpachter'' or head revenue farmer. The ''pacht'' or revenue farm was a system of tax collection, in which the Dutch colonial authorities outsourced tax collection to the highest bidding revenue farmers. Together with Gouw Kang Soei, Tan Ling, Khouw Siong Bo and Tan Kong Boen, Lauw was also part of the Ngo Ho Tjiang partnership or ''kongsi'', which dominated the opium ''pacht'' – the most lucrative of all the revenue farms. The proceeds from revenue farming made Lauw one of the wealthiest tycoons in the Dutch East Indies. Despite his vast wealth, Lauw's app ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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