Page 8 - Modul CA - Manajemen Perpajakan
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DAFTAR ISI
BAB 9 .............................................................................................................................................. 131
MANAJEMEN PAJAK ATAS ELEMEN BEBAN DARI PENJUALAN BARANG DAN
PENGURANGAN DARI PENGHASILAN BRUTO ....................................................................... 131
9.1 Foreign Exchange Loss ....................................................................................................... 133
9.2 Capital Expenditure Vs Revenue Expenditure ................................................................. 133
9.3 Memilih Metode Persediaan ............................................................................................. 134
9.4 Memilih Metode Penyusutan ............................................................................................ 135
9.5 Debt to equity ratio (DER) ................................................................................................. 136
9.6 Cadangan ............................................................................................................................. 137
9.7 Beban Entertaintment, Promosi Dan CSR ...................................................................... 137
IAI WEB VERSION
LATIHAN SOAL ................................................................................................................... 139
BAB 10 ............................................................................................................................................ 141
MANAJEMEN PAJAK ATAS PAJAK PERTAMBAHAN NILAI ..................................................... 141
10.1 Kapan Seharusnya Mendaftar Sebagai PKP .................................................................... 143
10.2 Manajemen Perpajakan Dalam Menyiapkan Faktur Pajak ........................................... 147
10.3 Manajemen Perpajakan Atas Pemilihan Tempat Pajak Terutang ................................. 155
10.4 Ekualisasi Dari DPP PPN dan Peredaran Usaha Dalam PPh Badan. .......................... 155
LATIHAN SOAL ................................................................................................................... 158
BAB 11 ............................................................................................................................................ 161
MANAJEMEN PAJAK TERKAIT PEMERIKSAAN PAJAK, KEBERATAN, BANDING
DAN PENINJAUAN KEMBALI ..................................................................................................... 161
11.1 Manajemen Pajak Terkait Pemeriksaan Pajak, Keberatan, Banding dan
Peninjauan Kembali ........................................................................................................... 163
11.2 Pengadilan Pajak ............................................................................................................... 167
11.3 Analisis isu Perencanaan Pajak, Tax Avoidance, dan Tax Evasion Dalam
Sengketa Pajak Serta Dampaknya pada Pengambilan Keputusan. .............................. 170
LATIHAN SOAL ................................................................................................................... 174
BAB 12 ............................................................................................................................................ 177
MANAJEMEN PAJAK DALAM PEMANFAATAN TAX INCENTIVE............................................ 177
12.1 PPh Atas Industri Tertentu dan Wilayah Tertentu.......................................................... 179
12.2 PPN dan Bea Masuk .......................................................................................................... 189
LATIHAN SOAL ................................................................................................................... 212
JAWABAN SOAL .................................................................................................................. 215
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