In some tax systems, this can give rise to so-called double taxation , as a result of first the company pays tax on the profit, after which when the company distributes its income to its owners, people have to include dividends of their earnings once they complete their private tax returns, at which level a second layer of income tax is imposed.
Ring makudang-kudang tata cara ring pajak, indik puniki prasida ngwetuang napi sané kabaos pajak berganda, santukan kapertama korporasi naur pajak saking batin ipun, raris rikala korporasi ngicénin batin ipun ring sang sané nuénang, angga punika mangda ngranjingang deviden punika rikala dané muputang swadharmannyané.