Page 3 - Pajak Pertambahan Nilai dan Pajak atas Penjualan Barang Mewah_Neat

DAFTAR ISI

KATA PENGANTAR ............................................................................... i

DAFTAR ISI .......................................................................................... ii

PAJAK PERTAMBAHAN NILAI BARANG DAN JASA DAN PAJAK

PENJUALAN BARANG MEWAH ........................................................... 1

Istilah-istilah Terkait Dengan PPN Dan PPnBM ....................................................... 1
Pengertian PPN ....................................................................................................... 4

Objek PPN ............................................................................................................... 5
Tarif dan Dasar Pengenaan Pajak............................................................................ 6

Pajak Masukan dan Keluaran .................................................................................. 7
Pemungutan & Penyetoran Pajak Terutang serta Penyampaian SPT masa PPN .. 11

Barang dan Jasa yang Tidak Dikenakan PPN ......................................................... 13

Pengertian PPnBM ................................................................................................ 18
Objek PPnBM ........................................................................................................ 18

Tarif PPnBM .......................................................................................................... 19
Contoh Soal ........................................................................................................... 34

DAFTAR PUSTAKA ............................................................................. 40

Prodi Akuntansi/ Fakultas Ekonomi/UNIMED/ 2022 ii