Page 3 - Emodul Perpajakan
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DAFTAR ISI
Kata Pengantar .............................................................................................................. i
Daftar Isi ....................................................................................................................... ii
Daftar Gambar .............................................................................................................. v
Daftar Tabel ................................................................................................................. vi
Bab I Pengantar Perpajakan
1. Sejarah Pajak ................................................................................................... 2
2. Pengertian dan Karakteristik Pajak ................................................................. 3
3. Tinjauan Pajak dari Berbagai Aspek ............................................................... 4
4. Fungsi Pajak .................................................................................................... 5
5. Keberadaan Hukum Pajak ............................................................................... 6
6. Pembagian Pajak .............................................................................................. 6
7. Perlawanan Terhadap Pajak ............................................................................. 7
8. Asas Pemungutan Pajak ................................................................................... 8
9. Cara Pemungutan Pajak ................................................................................... 8
10. Tarif Pajak ........................................................................................................ 9
11. Timbul dan Hapusnya Hutang Pajak .............................................................. 10
Tes Formatif .......................................................................................................... 12
Bab II Ketentuan Umum dan Tata Cara Perpajakan
1. Ketentuan Umum dan Tata Cara Perpajakan (KUP) ....................................... 16
2. Surat Pemberitahuan (SPT) ............................................................................. 22
3. Surat Ketetapan Pajak (SKP) .......................................................................... 26
Tes Formatif .......................................................................................................... 28
Bab III PPh Pasal 21
1. Subjek PPh ...................................................................................................... 32
2. Objek PPh ....................................................................................................... 34
3. Cara menghitung PPh ...................................................................................... 35
4. PPh 21 – pegawai tetap ................................................................................... 37
5. Pegawai tidak tetap dan Pegawai harian lepas ................................................ 41
6. Penerima honorarium lainnya ......................................................................... 44
7. Tenaga kerja asing .......................................................................................... 44
8. Pengisian SPT Masa PPh 21 ........................................................................... 45
Tes Formatif ......................................................................................................... 59
Bab IV PPh Pasal 22
1. Pemungut PPh 22 ............................................................................................ 64
2. Objek dan tarif PPh 22 .................................................................................... 65
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E-Modul Perpajakan Nita Sofia, S.Pd, M.Pd.E
