Page 5 - CAFB Modul Hukum Bisnis dan Perpajakan

BAB 6 Kepailitan dan Penundaan Kewajiban Pembayaran Hutang.............................................................. 85
Pendahuluan………………………………………………………………………………………… 85
Tujuan Pembelajaran.......................................................................................................................... 85
A. Pengertian Kepailitan.................................................................................................................. 85
B. Syarat Pengajuan Kepailitan………………............................................................................... 88
C. Akibat Hukum Pailit……………………………........................................................................ 93
D. Pihak-Pihak yang Terkait Dalam Pengurusan Penundaan Kewajiban Pembayaran
Utang……………………………………………………………………………………………. 94
Latihan Soal........................................................................................................................................ 98
Referensi............................................................................................................................................. 101
BAB 7 Penyelesaian Sengketa Dalam Hukum................................................................................................ 102
Pendahuluan......................................................................................................................................... 102
Tujuan Pembelajaran........................................................................................................................... 102
A. Pengertian Sengketa Bisnis.......................................................................................................... 103
B. Macam-Macam Penyelesaian ………………………................................................................. 103
C. Pembuktian Perdata…….…......................................................................................................... 107
Latihan Soal........................................................................................................................................ 112
Referensi............................................................................................................................................. 115
BAB 8 Sistem Perpajakan Di Indonesia…………………………………………………………………….. 116
Pendahuluan........................................................................................................................................ 116
DOKUMEN
Tujuan Pembelajaran........................................................................................................................... 116
A. Definisi Pajak………..................................................................................................................... 117
B. Kebijakan Pajak………………………………............................................................................. 117
C. Fungsi Pajak……………………………………………………………………………………... 118
D. Prinsip Perpajakan………………….. …………………………………………………………... 119
IAI
E. Tata Cara Pemungutan Pajak……………………………………………………………………. 119
F. Jenis Pajak……………………………………………………………………………………….. 123
G. Hukum Pajak……..……………………………………………………………………………… 124
H. Teori……………………………………………………………………………………………… 125
Latihan Soal......................................................................................................................................... 127
Referensi.............................................................................................................................................. 131
BAB 9 Ketentuan Umum dan Tata Cara Perpajakan…….…………………………..................................... 132
Pendahuluan........................................................................................................................................ 132
Tujuan Pembelajaran.......................................................................................................................... 132
A. Kewajiban dan Hak Wajib Pajak………………………………………………………………… 132
B. Nomor Pokok Wajib Pajak dan Pengusaha Kena Pajak………………………………………… 135
C. Pembayaran/Penyetoran Pajak…………………………………………………………………... 138
D. Pemotongan/Pemungutan………………………………………………………………............... 140
E. Pelaporan Pajak………………………………………………………………………………….. 143
F. Pencatatan Perpajakan…………………………………………………………………………… 144
G. Pembetulan SPT…………………………………………………………………………………. 144
H. Pemeriksaan Pajak……….………................................................................................................. 145
I. Surat Ketetapan Pajak (SKP)……… ……………........................................................................ 151
J. Surat Tagihan Pajak (STP)………………………………………………………………………. 153
K. Daluawarsa Penetapan……………….………………………………………………………….. 154
L. Sanksi Pajak…………….……………………………………………………………………….. 155
M. Restitusi…………………………………………………………………………………………. 161
N. Prosedur untuk Keberatan……………………………………………………………………….. 162
O. Banding………………………………………………………………………………………….. 163
P. Pengadilan Pajak………………………………………………………………………………… 165
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