Remerciez-le!

Remerciez @Admin pour avoir partagé cet document gratuitement, de la manière la plus simple, en partageant sur les réseaux sociaux.

Pengantar PERPAJAKAN I w a n S i d h a r t a Pengantar PERPAJAKAN Penulis : Iwa

Pengantar PERPAJAKAN I w a n S i d h a r t a Pengantar PERPAJAKAN Penulis : Iwan Sidharta Proof : Diandra Kreatif Tata Letak : Diandra Kreatif Desain Sampul : Diandra Kreatif Diterbitkan Oleh: Diandra Kreatif Anggota IKAPI Jl. Kenanga No. 164 Sambilegi Baru Kidul, Maguwharjo, Depok, Sleman, Yogyakarta Telp. (0274) 4332233, Fax. (0274) 485222 E-mail: diandracreative@gmail.com Fb. DiandraCreative SelfPublishing dan Percetakan twitter. @bikinbuku www.diandracreative.com Hak Cipta dilindungi Undang-undang All rights reserved Cetakan 1, Juli 2017 Yogyakarta, Diandra Kreatif, 2017 vi + 164; 15 x 23 cm ISBN: 978-602-336-431-2 — iii — DAFTAR ISI DASAR-DASAR PERPAJAKAN.................................................................................................... 1 A. Pengertian Pajak. .......................................................................................................... 1 B. Hukum Pajak. .................................................................................................................3 C. Cara Pemungutan Pajak .............................................................................................5 D. Sistem Pemungutan Pajak..........................................................................................5 E. Tarif Pajak......................................................................................................................6 KETENTUAN UMUM DAN TATA CARA PERPAJAKAN. ..............................................................9 A. Kewajiban Mendaftarkan Diri dan Melaporkan Usaha.........................................9 B. Nomor Pokok Wajib Pajak (NPWP)..........................................................................10 C. Pembayaran Pajak . .................................................................................................... 13 D. Pelaporan Pajak .........................................................................................................14 E. Ketetapan Pajak . ........................................................................................................16 PAJAK DAERAH. .........................................................................................................................19 A. Pengertian Pajak Daerah. ..........................................................................................19 B. Tarif Pajak Provinsi. ....................................................................................................19 C. Tarif Pajak Kabupaten/Kota.....................................................................................20 D. Retribusi. ...................................................................................................................... 21 E. Kriteria Penetapan Tarif Retribusi..........................................................................23 PENGHASILAN NETO DAN NORMA PENGHASILAN.............................................................25 A. Pembukuan. .................................................................................................................25 B. Pencatatan. ..................................................................................................................29 C. Norma Penghasilan. ...................................................................................................30 PAJAK PENGHASILAN. ..............................................................................................................33 A. Penghasilan Neto.......................................................................................................33 B. Penghasilan Kena Pajak............................................................................................34 C. Pajak Terutang............................................................................................................36 D. Pajak Badan Usaha. .................................................................................................... 37 D. Pajak Final berdasarkan PP 46 Tahun 2013...........................................................40 PAJAK PENGHASILAN PASAL 21.............................................................................................43 A. Dasar Peraturan .........................................................................................................43 B. Pengertian Pajak Penghasilan.................................................................................43 C. Pemotongan PPh Pasal 21. ........................................................................................43 D. Subjek dan Objek Pajak Penghasilan (PPh) Pasal 21...........................................44 E. Pengurangan Pajak Penghasilan (PPh) Pasal 21 ..................................................45 iv PENGANTAR PERPAJAKAN PAJAK PENGHASILAN PASAL 22.............................................................................................69 A. Dasar Peraturan .........................................................................................................69 B. Pemungut Pajak Penghasilan PPh Pasal 22...........................................................69 C. Besarnya Pungutan Pajak Penghasilan PPh Pasal 22..........................................70 PAJAK PENGHASILAN PASAL 23..............................................................................................77 A. Dasar Peraturan ..........................................................................................................77 B. Objek Pajak PPh Pasal 23...........................................................................................77 PAJAK PENGHASILAN PASAL 24.............................................................................................83 A. Pengertian Pajak Penghasilan Pasal 24. .................................................................83 B. Cara Menentukan Pajak Penghasilan (PPh) Pasal 24...........................................83 PAJAK PENGHASILAN PASAL 25.............................................................................................87 A. Pengertian Pajak Penghasilan Pasal 25. .................................................................87 B. Cara mencari angsuran PPh pasal 25.....................................................................87 PAJAK PENGHASILAN PASAL 26. ............................................................................................95 A. Dasar Peraturan .........................................................................................................95 B. Sifat Pemotongan Pajak Penghasilan Pasal 26.....................................................95 C. Objek Pajak Penghasilan Pasal 26. ..........................................................................96 D. Tarif Pajak Penghasilan Pasal 26.............................................................................97 PAJAK PENGHASILAN FINAL................................................................................................. 101 A. Dasar Hukum Pajak Penghasilan Final ................................................................ 101 B. Atas penghasilan bunga diskonto dan tabungan, serta diskonto SBI........... 101 C. Atas penghasilan berupa bunga atau diskonto yang dijual di bursa efek...103 D. Atas Penghasilan-penghasilan Berupa Sewa Tanah dan Bangunan..............103 E. Atas Penghasilan Usaha Jasa Konstruksi.............................................................104 F. PPh Final Atas Hadiah dan Transaksi Derivatif. ..................................................105 PAJAK PERTAMBAHAN NILAI (PPN) DAN PAJAK PERTAMBAHAN NILAI BARANG MEWAH (PPNBM)....................................................................................................117 A. Pajak Pertambahan Nilai (PPN)..............................................................................117 B. Pajak Pertambahan Nilai Barang Mewah (PPnBm)............................................ 119 KOREKSI FISKAL . ................................................................................................................... 125 A. Perbedaaan antara Laporan Komersil dan Laporan Fiskal.............................. 125 B. Penyesuaian Koreksi Positif.....................................................................................126 C. Penyesuaian Koreksi Negatif. ...................................................................................126 PAJAK BUMI DAN BANGUNAN (PBB)................................................................................... 133 A. Subjek dan Objek Pajak Bumi dan Bangunan (PBB)............................................ 133 B. Faktor Penentu Klasifikasi Bumi dan Bangunan. ..................................................134 C. Administrasi Pajak Bumi dan Bangunan (PBB)..................................................... 135 D. Tarif dan Dasar Pengenaan Pajak Bumi dan Bangunan (PBB)........................... 135 v Daftar Isi BEA PEROLEHAN HAK ATAS TANAH DAN ATAU BANGUNAN (BPHTB). ...........................139 A. Dasar Peraturan Pengalihan Hak atas Tanah dan/atau Bangunan (BPHTB).................................................................................139 B. Pengertian Pengalihan Hak atas Tanah dan/atau Bangunan (BPHTB).........140 C. Dasar Pengenaan Pajak Pengalihan Hak atas Tanah dan/atau Bangunan (BPHTB)..................................................................................141 D. Tarif dan Penghitungan Pajak Pengalihan Hak atas Tanah dan/atau Bangunan (BPHTB)........................................................................... 142 TAX AMNESTY (AMNESTI PAJAK)......................................................................................... 143 A. Pengertian Tax Amnesti. .......................................................................................... 143 B. Tarif Tax Anesti..........................................................................................................146 HASIL PENELITIAN PERPAJAKAN......................................................................................... 153 DAFTAR PUSTAKA. ...................................................................................................................161 — 161 — DAFTAR PUSTAKA Brink, W. D., & Porcano, T. M. (2016). The Impact of Culture and Economic Structure on Tax Morale and Tax Evasion: A Country-Level Analysis Using SEM. In Advances in Taxation (pp. 87-123). Emerald Group Publishing Limited. Chatfield, A. T. (2009). Public Service Reform throught e-Government: a Case Study of ‘e-Tax’ in Japan. Electronic Journal of e-Government, 7(2), 135-146. Chen, CW. (2010). Impact of quality antecedents on taxprayer satisfaction with online tax-filling systems-An empirical study. Information & Management, 47, 308-315. DOI:10.1016/j.im.2010.06.005. Dirjen Pajak. 2013. Ketentuan Umum dan Tata Cara Perpajakan. Dirjen Pajak. 2013. Undang-Undang KUP dan Peraturan Pelaksanaannya. Dirjen Pajak. 2013. Oasis, Pemotongan dan Pemungutan PPh Edisi Revisi. Dirjen Pajak. 2013. Bendahara Mahir Pajak Edisi Revisi. Feld, L. P., Frey, B. S., & Torgler, B. (2002). Deterrence and morale in taxation: An empirical analysis. CESifo Working. Fu, J. R., Farn, C. K., & Chao, W. P. (2006). Acceptance of electronic tax filling: A study of taxprayer intentions. Information & Management, 43, 109-126. DOI:10.1016/j.im.2005.04.001. Hu, P. JH., Brown, S. A., Thong, J. Y. L., Chan, F.K. Y., & Tam, K. Y. (2009). Determinants of Service Quality and Coinuance Intention of Onlijne Service: The Case of e-Tax. Journal of American Society for Information Science and Technology, 60(2), 292-306. Lu, CT., Huang, SY., & LO, PY. (2010). An empirical study of on-line tax filling acceptance model: Integrating TAM and TPB. African Journal of Business Management, 4(5), 800-810. Mardiasmo., 2013. Perpajakan Edisi Revisi, Penerbit Andi, Yogya. 162 PENGANTAR PERPAJAKAN Modul Pelatihan Pajak Terapan Brevet A dan B Terpadu. 2014. Ikatan Akuntan Indonesia. Jakarta. Peraturan Menteri Keuangan No. 252/PMK.03/2008, tentang Petunjuk Pelakasanaan Pemotongan Pajak atas Penghasilan sehubungan dengan Pekerjaan, Jasa, dan Kegiatan Orang Pribadi. Peraturan Direktur Jendaral Pajak No. PER-3/PJ/2012, tentang Petunjuk Teknis Tata Cara Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan Van Denburg, W. M., & Hamerlink, P. J. (2006). The IRS’s lack support for Direct, Free E-Filling. Tax Notes, 112, 171-182. Schaupp, L. C., Carter, L., & Hobbs, J. (2009). E-File Adoption: A Study of U.S. Taxprayer’s Intention. Proceeding of the 42nd Hawaii International Conference on System Science. IEEE. Torgler, B. (2004). Tax morale in Asian countries. Journal of Asian Economics, 15(2), 237-266. Undang-Undang N0 28 Tahun 2007, Tentang Ketentuan Umum dan Tata Cara Perpajakan; PP; Kep. Menteri Terkait dan Perpu Dirjen Pajak. Undang-Undang No. 36 Tahun 2008, Tentang Pajak Penghasilan; PP; Kep. Menteri Terkait dan Perpu Dirjen Pajak. Undang-Undang No 42 Tahun 2009, tentang Pajak Pertambahan Nilai atas Barang dan Jasa dan Pajak Penjualan atas Baran Mewah; PP; Kep. Menteri Keuangan dan Keputusan Dirjen Pajak terkait. Undang-Undang No. 28 Tahun 2009, tentang Pajak dan Retribusi Daerah. Wan, J. (2009). A solution to tax evasion. Center for Advanced Economic Study Fukuoka University, Working Paper WP-2009-09. Wardoyo, T, H., Subiyakto, A., & Argo, S. W. 2015. Pajak Terapan Brevet A & B. PT TaxSys. Jakarta. Wirawan, 2009. Pengantar Perpajakan, Buku 1 dan 2, Penerbit Salemba Empat, Jakarta. Yusup, M., Hardiyana, A., & Sidharta, I. (2015). User Acceptance Model on E-Billing Adoption: A Study of Tax Payment by Government Agencies. Asia Pacific Journal of Multidisciplinary Research, 3(4), 150-157. uploads/Geographie/ perpajakan-daftarisi.pdf