|
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] |
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] |
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] |
Pachtersoproer
The pachtersoproer was a Dutch rebellion in the 18th century. The origin of the uprising was to be found in the economic malaise of the 1740s as a result of the Austrian War of Succession. It was the system of commercial tax-collection called ''pacht'' that brought serious complaints, combined with deep dissatisfaction at the way in which the regents and the landed gentry exercised their power. Reasons The riots began in Friesland ( Bergum) and Groningen in the spring of 1748 (March 17 in Groningen and in May). Its immediate cause was perhaps the birth of William V on March 8, 1748. The houses of the landadel (great-men) and the tax-collectors were ransacked, particularly those who had not sufficiently demonstrated their loyalty to the Orangist regime. In the city of Leeuwarden 72 points for reform were put forward. Frisian skippers brought the news to Amsterdam. On June 17 the Botermarkt, now Rembrandtplein, called together a crowd to offer such a threat that the collectors of ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Revenue Farm
Farming or tax-farming is a technique of financial management in which the management of a variable revenue stream is assigned by legal contract to a third party and the holder of the revenue stream receives fixed periodic rents from the contractor. It is most commonly used in public finance, where governments (the lessors) lease or assign the right to collect and retain the whole of the tax revenue to a private financier (the farmer), who is charged with paying fixed sums (sometimes called "rents", but with a different meaning from the common modern term) into the treasury. Sometimes, as in the case of Miguel de Cervantes, the tax farmer was a government employee, paid a salary, and all money collected went to the government. Farming in this sense has nothing to do with agriculture, other than in a metaphorical sense. Etymology There are two possible origins for ''farm''. Derivation from classical Latin Some sources derive "farm" with its French version ''ferme'', most notably ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Be Biauw Tjoan
Be Biauw Tjoan, Majoor-titulair der Chinezen (;1826–1904; also spelt Bhe Biauw Tjoan) was one of the most important Chinese-Indonesian magnates in the second half of the nineteenth century. A bureaucrat, revenue farmer ('' pachter'') and businessman, he headed the influential Be family of Bagelen, part of the ‘ Cabang Atas’ gentry of the Indies. Life and career Born in Central Java, Dutch East Indies (now Indonesia), Be was the eldest son of a ‘ totok’ or first-generation Chinese migrant, the self-made tycoon and, later, bureaucrat Be Ing Tjioe, Majoor-titulair der Chinezen (1803–1857) by his ‘Peranakan’ wife, Tjoa Tjoe Nio. Be Biauw Tjoan had two younger brothers, Be Ik Sam and Be Soe Ie. The Be family of Bagelen rose up economically and socially through its intimate association with the more established Tan family of Semarang, one of Java’s most powerful Cabang Atas families. As part of this strategic alliance, Be Biauw Tjoan and his brother, Be Ik Sam ... [...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] |
Phoa Beng Gan
Phoa Beng Gan, Kapitein der Chinezen, also called Bingam or Phoa Bing Gam () in some early sources, was a Chinese-Indonesian bureaucrat and engineer, best known for his irrigation work in Batavia (now Jakarta, Indonesia). He served as the third ''Kapitein der Chinezen'' (or Chinese headman) of Batavia from 1645 to 1663, succeeding Kapitein Lim Lak Ko (). Appointment as Kapitein der Chinezen According to the historian Phoa Kian Sioe, the impetus for Phoa Beng Gan's appointment as Kapitein der Chinezen in 1645 came from the local Chinese community of Batavia. Only then was this appointment subsequently approved by Cornelis van der Lijn, the 10th Governor-General under the Dutch East India Company. Unlike his two predecessors, Kapitein Souw Beng Kong and Kapitein Lim Lak Ko, who were both wealthy merchant-mandarins, Phoa did not come from great wealth. As wealth was seen as an essential requirement for public office, the colonial authorities farmed out to Phoa the highly ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Poll Tax
A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual (typically every adult), without reference to income or resources. Head taxes were important sources of revenue for many governments from ancient times until the 19th century. In the United Kingdom, poll taxes were levied by the governments of John of Gaunt in the 14th century, Charles II in the 17th and Margaret Thatcher in the 20th century. In the United States, voting poll taxes (whose payment was a precondition to voting in an election) have been used to disenfranchise impoverished and minority voters (especially under Reconstruction). By their very nature, poll taxes are considered regressive. Many other economists brand them as highly harmful taxes for low incomes (100 monetary units of a fortune of 10,000 represent 1% of said wealth, while 100 monetary units of a fortune of 500 represents 20%). Its acceptance or "neutrality" (there is no truly neutral tax on t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
History Of Indonesia
The history of Indonesia has been shaped by geographic position, its natural resources, a series of human migrations and contacts, wars of conquest, the spread of Islam from the island of Sumatra in the 7th century AD and the establishment of Islamic kingdoms, as well as by trade Bowls, Jars, Jugs and so on, economics and politics. Indonesia is an archipelagic country of 17,000 to 18,000 islands (8,844 named and 922 permanently inhabited) stretching along the equator in South East Asia. The country's strategic sea-lane position fostered inter-island and international trade; trade has since fundamentally shaped Indonesian history. The area of Indonesia is populated by peoples of various migrations, creating a diversity of cultures, ethnicities, and languages. The archipelago's landforms and climate significantly influenced agriculture and trade, and the formation of states. The boundaries of the state of Indonesia match the 20th-century borders of the Dutch East Indies. Fos ... [...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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Oei Tiong Ham
Oei Tiong Ham, Majoor-titulair der Chinezen (; 1866–1924) was a Chinese Indonesian tycoon and the son of Oei Tjie Sien, the founder of the Kian Gwan, a multinational trading company. Born in Semarang, Central Java, Dutch East Indies (now Indonesia), he became the wealthiest person in the Far East at the start of the twentieth century. Part of his wealth originated in his involvement in the sugar industry. He served as ''Luitenant der Chinezen'' in the Dutch colonial administration in Semarang, and was raised to the rank of titular ''Majoor'' upon retirement. In Singapore, where Oei relocated to avoid Dutch inheritance law in his succession planning, a road is named after him. Oei Tiong Ham Park, near Holland Road, is also named in his honor. His nickname, "Man of 200 Million", originates from the passing of his 200 million guilder estate at the time of his death in 1924 in Singapore. Early life Oei Tiong Ham was born in Semarang on 19 November 1866. His father, Oei Tjie Sie ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
