Page 7 - CAFB Modul Hukum Bisnis dan Perpajakan
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F. PPh Pasal 26……………………………………………………………………………………... 397
Latihan Soal.......................................................................................................................................... 409
Referensi.............................................................................................................................................. 415
BAB 15 Konsep Dasar PPN dan PPnBM…………………….......................................................................... 416
Pendahuluan....................................................................................................................................... 416
Tujuan Pembelajaran.......................................................................................................................... 416
A. Karakteristik PPN………………….............................................................................................. 417
B. Objek PPN………………...……………………………………………………………………... 418
C. Barang Kena Pajak dan Jasa Kena Pajak……………………………………………………....... 420
D. Subjek PPN………………………………………………………………………………………. 425
E. Daerah Pabean…………………………………………………………………………………… 426
F. Kawasan Berikat………………………………………………………………………................ 427
G. Saat dan Tempat Terutang PPN…………………………………………………………………. 429
H. Faktur Pajak……………………………………………………………………………………… 430
I. Dasar Pengenaan Pajak………………………………………………………………………….. 436
J. Tarif Pajak Pertambahan Nilai………………………………………………………………….. 437
K. Perhitungan PPN………………………………………………………………………………… 437
L. Mekanisme Pengkreditan Pajak Masukan………………………………………………………. 438
M. Perhitungan PPN Kurang/Lebih Disetor………………………………………………………… 442
N. Pelaporan………………………………………………………………………………………… 442
O. Fasilitas Khusus …………………………………………………………………………………. 443
DOKUMEN
P. Pajak Penjualan Atas Barang Mewah……………………………………………………………. 444
Latihan Soal......................................................................................................................................... 451
Referensi............................................................................................................................................... 454
BAB 16 Pajak Daerah, Retribusi Daeran dan Bea Materai……………………............................................... 455
Pendahuluan......................................................................................................................................... 455
IAI
Tujuan Pembelajaran............................................................................................................................ 455
A. Dasar Hukum dan Pengertian………………………………………............................................. 456
B. Peran Pajak Daerah dalam Mengembangkan Daerah…………..………………………………... 456
C. Pajak Daerah………………………..……………………………………………………………. 457
Latihan Soal......................................................................................................................................... 479
Referensi.............................................................................................................................................. 482
KUNCI JAWABAN........................................................................................................................... 483
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