Page 6 - CAFB Modul Hukum Bisnis dan Perpajakan

Latihan Soal........................................................................................................................................ 167
Referensi.............................................................................................................................................. 170
BAB 10 Pajak Penghasilan……………………............................................................................................... 171
Pendahuluan........................................................................................................................................ 171
Tujuan Pembelajaran.......................................................................................................................... 171
A. Subjek Pajak……………………………………………............................................................. 171
B. Objek Pajak…………………………………………………………………………………….. 179
C. Bentuk Usaha Tetap…………...…………..…………………………………………………….. 190
D. Biaya Dikurangkan dan Pengecualian…………………………………………………………… 196
E. Kompensasi untuk Kerugian……………………………………………………………………. 202
F. Depresiasi, Amortisasi dan Revaluasi Aset……………………………………………............... 207
G. Penentuan Harga Oposisi………………………………………………………………………... 220
H. Pajak Final……………………………………………………………………………………….. 226
I. Norma Perhitungan……………………………………………………………………………… 226
J. Norma Penghitungan Khusus……………………………………………………………………. 228
Latihan Soal......................................................................................................................................... 230
Referensi.............................................................................................................................................. 233
BAB 11 Pajak Penghasilan Untuk Transaksi Tertentu…………….................................................................. 234
Pendahuluan........................................................................................................................................ 234
Tujuan Pembelajaran........................................................................................................................... 234
A. Pajak Penghasilan Pasal 4 ayat 2…….……………………………………….............................. 237
DOKUMEN
B. Kredit Pajak Luar Negeri (PPh Pasal 24)…………………….…………………………………. 247
Latihan Soal......................................................................................................................................... 257
Referensi.............................................................................................................................................. 263
BAB 12 Rekonsiliasi Fiskal…………………….............................................................................................. 264
Pendahuluan....................................................................................................................................... 264
IAI
Tujuan Pembelajaran......................................................................................................................... 264
A. Rekonsiliasi Pendapatan Fiskal Laba Komersial……………………………………….............. 265
B. Beda Tetap dan Beda Sementara…………...…………..………………………………………... 267
C. Perhitungan Hutang Pajak………………………………………………………………………. 268
D. Kredit Pajak……………..……………………………………………………………………….. 271
E. Akhir Tahun Pajak (Pengitungan PPh Kurang/Lebih Dibayar)………..………………............... 279
Latihan Soal......................................................................................................................................... 281
Referensi............................................................................................................................................. 286
BAB 13 Penyelesaian Pajak Akhir Tahun, Cicilan Pajak Dalam Laporan Keuangan…………….................. 287
Pendahuluan........................................................................................................................................ 287
Tujuan Pembelajaran.......................................................................................................................... 287
A. Cicilan Pajak (PPh Pasal 25)……………………………………………..................................... 288
B. Pencatatan Akuntansi…………...…………..…………………………………………………… 299
C. Etika dalam Pelaporan Pajak……..……………………………………………………………… 312
Latihan Soal........................................................................................................................................ 314
Referensi............................................................................................................................................. 320
BAB 14 Pajak Penghasilan Pemotongan dan/atau Pemungutan...................................................................... 321
Pendahuluan........................................................................................................................................ 321
Tujuan Pembelajaran........................................................................................................................... 322
A. PPh Pasal 21……………………………………………............................................................... 322
B. PPh Pasal 22……..…………...…………..……………………………………………………… 358
C. PPh Pasal 23…………………….. ……………………………………………………………… 377
D. PPh Pasal 4 ayat 2………..……………………………………………………………………… 388
E. PPh Pasal 15……………..……………………………………………......................................... 393
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