Page 3 - BUKU PAJAK PENGHASILAN PASAL 24

Pajak Penghasilan 24

DAFTAR ISI

KATA PENGANTAR .................................................................................................................... 1

Pengertian Pajak Penghasilan...................................................................................................... 3
Jenis-jenis Pajak Penghasilan ...................................................................................................... 3

Sistem Pemungutan Pajak di Indonesia ...................................................................................... 6
Subjek Pajak ................................................................................................................................ 8

Ruang Lingkup Wajib Pajak ..................................................................................................... 10
Pengelompokkan Wajib Pajak ................................................................................................11

Hak Wajib Pajak .................................................................................................................... 12
Kewajiban Wajib Pajak .......................................................................................................... 14

Objek Pajak ............................................................................................................................... 15
Pajak Penghasilan Pasal 24 ....................................................................................................... 17

Sumber Pajak Penghasilan 24................................................................................................ 17
Koreksi Pajak Penghasilan 24 ............................................................................................... 18

Dasar Hukum Pajak Penghasilan 24 ...................................................................................... 19
Penghasilan Yang Dikenakan PPh 24 .................................................................................... 20

Perhitungan PPh 24 ................................................................................................................... 21
Perhitungan Kredit Pajak Luar Negeri (PPh Pasal 24) .......................................................... 21

Penghitungan PPh Pasal 24 Jika Terjadi Kerugian Usaha di Dalam Negeri ......................... 22
Perhitungan PPh Pasal 24 Jika Terjadi Kerugian Usaha di Luar Negeri ............................... 23

DAFTAR PUSTAKA .................................................................................................................. 25

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