Page 6 - Modul CA - Manajemen Perpajakan
P. 6
DAFTAR ISI
Daftar Isi
IAI WEB VERSION
Sambutan Ketua Dewan Pengurus Nasional Ikatan Akuntan Indonesia ............................. III
Daftar isi..... ................................................................................................................................... V
BAB 1 .................................................................................................................................... 1
PENGERTIAN DASAR MANAJEMEN PERPAJAKAN ................................................................ 1
1.1 Definisi Manajemen Perpajakan ..................................................................................... 3
1.2 Overview Reformasi dan Sistem Perpajakan di Indonesia ............................................ 3
1.3 Tipologi Perilaku Kepatuhan Pajak .................................................................................. 9
1.4 Dinamika Hubungan Wajib Pajak (WP) dan Otoritas Pajak ......................................... 10
1.5 Manajemen Risiko Perpajakan Wajib Pajak (WP) .......................................................... 16
1.6 Peta Risiko Kepatuhan Wajib Pajak .................................................................................. 11
1.7 Tax Evasion (fraud) versus Tax Avoidance ....................................................................... 12
1.8 Pengukuran Anti-Tax Avoidance ....................................................................................... 14
1.9 Etika dan Tata Kelola Dalam Perpajakan ........................................................................ 14
LATIHAN SOAL ................................................................................................................... 16
BAB 2 .............................................................................................................................................. 19
PEMILIHAN BENTUK USAHA .................................................................................................... 19
2.1 Perseroan Terbatas ............................................................................................................. 21
2.2 Persekutuan ......................................................................................................................... 25
2.3 Perusahaan Perseorangan ................................................................................................. 28
LATIHAN SOAL ................................................................................................................... 33
BAB 3 .............................................................................................................................................. 35
PEMILIHAN SUMBER PEMBIAYAAN ........................................................................................ 35
3.1 Saldo Laba (Retained Earning) ......................................................................................... 37
3.2 Pendanaan Modal (Equity Financing) ............................................................................. 38
3.3 Dampak Pendanaan Melalui Utang (Debt Financing) secara umum
dan melalui pihak berelasi ................................................................................................ 40
3.4 Factoring and leasing ......................................................................................................... 43
3.5 Hybrid Financial Instruments ........................................................................................... 46
3.6 Onshore or offshore financing ........................................................................................... 48
LATIHAN SOAL ................................................................................................................... 50
Hak Cipta 2025 IKATAN AKUNTAN INDONESIA – Dilarang memfoto-kopi atau memperbanyak V
