Page 8 - Modul CA - Manajemen Perpajakan (Plus Soal)

MANAJEMEN PERPAJAKAN

BAB X
TAX PLANNING PADA WITHHOLDING TAX (PPH POTONG PUNGUT)
SELAIN PPH PASAL 21 ...................................................................................................................... 115
10.1 Pengantar ............................................................................................................................................................ 116
10.2 Jenis-Jenis PPh Potong Pungut ....................................................................................................................... 116
10.3 Saat Terutangnya PPh Potong Pungut .......................................................................................................... 123
10.4 Saat Penyetoran dan Pelaporan PPh Potong Pungut .................................................................................. 124
10.5 Sanksi-Sanksi Pajak Terkait ............................................................................................................................. 124
10.6 Perencanaan Pajak pada PPh Potong Pungut ............................................................................................ 124

BAB XI
PERENCANAAN DAN PENGENDALIAN ATAS PAJAK PERTAMBAHAN NILAI
DAN/ATAU PAJAK PENJUALAN ATAS BARANG MEWAH ............................................................... 129
11.1 Pada Tahap Pendirian Perusahaan ................................................................................................................. 130
11.2 Pada Saat Pelaksanaan Kegiatan Usaha ......................................................................................................... 135
11.3 Pada Saat Pembubaran Perusahaan ............................................................................................................... 140

BAB XII
PERENCANAAN PAJAK DENGAN PEMANFAATAN BERAGAM FASILITAS PERPAJAKAN ................ 147
12.1 Fasilitas Pajak Penghasilan (PPh) ................................................................................................................... 148
12.2 Fasilitas PPN dan Pembebasan Bea Masuk .................................................................................................. 156

BAB XIII DOKUMEN
KONSEP DASAR PERPAJAKAN INTERNASIONAL .............................................................................. 163
13.1 Perpajakan Internasional .................................................................................................................................. 164
13.2 Juridical Double Taxation vs. Economical Double Taxation ....................................................................... 165
IAI
13.3 Anti Tax Avoidance ........................................................................................................................................... 168
13.4 Pengertian dan Tujuan Penghindaran Pajak Berganda .............................................................................. 172
13.5 Transfer Pricing ............................................................................................................................................... 172

BAB XIV
INVESTASI ASING DI INDONESIA ...................................................................................................... 175
14.1 Jenis-Jenis Investasi Asing ............................................................................................................................... 176
14.2 Investasi Asing yang Bersifat Langsung (Foreign Direct Investment) ...................................................... 177
14.3 Perbedaan Perlakuan Pajak antara Subsidiary Company (Anak Perusahaan)
dengan Branch (Cabang Perusahaan) ............................................................................................................ 177
14.4 Pengakuan Laba Anak Perusahaan (Subsidiary Company) dan
Cabang Perusahaan (Branch) .......................................................................................................................... 178
14.5 Perencanaan Pajak (Tax Planning) pada Investasi Asing ......................................................................... 179
14.6 Skema Tax Planning pada Anak Perusahaan ............................................................................................... 180

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