Page 2 - PAJAK PENGHASILAN UMUM

P E R P A J A K A N | 1

DAFTAR ISI

A. Pengertian Penghasilan ...................................................................................................................... 2
B. Subjek Pajak Penghasilan .................................................................................................................... 4

Yang Menjadi Subjek Pajak ................................................................................................................. 4
Subjek Pajak Dalam Negeri dan Luar Negeri ..................................................................................... 6

Yang dimaksud dengan Subjek Pajak Luar Negeri............................................................................. 7
Ketentuan saat Mulai dan Berakhirnya Kewajiban Pajak Subjektif ................................................... 8

Tidak Termasuk Subjek Pajak .............................................................................................................. 9
C. Objek Pajak Penghasilan ................................................................................................................... 10

Objek Pajak Penghasilan ................................................................................................................... 11

Bukan Objek Pajak Penghasilan ........................................................................................................ 13
Objek Pajak Penghasilan Bentuk Usaha Tetap ................................................................................. 15

D. Penghasilan Tidak Kena Pajak (PTKP) ............................................................................................... 16
E. Cara Menghitung Pajak Penghasilan ................................................................................................ 18

F. Penghitungan Penghasilan Neto dan Pajak Terutang ....................................................................... 20
1. Penghitungan Penghasilan Neto dengan Norma Penghitungan .................................................... 20

2. Penghitungan Penghasilan Neto dengan Pembukuan ................................................................... 20

3. Pengurangan yang Tidak Diperkenankan ..................................................................................... 22
G. Depresiasi dan Amortisasi................................................................................................................ 23

H. Kredit Pajak...................................................................................................................................... 25
Pajak Penghasilan yang dapat dikreditkan ........................................................................................ 25