Page 3 - PPN DAN PPnBM PAJAK

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 dan 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