Page 4 - Emodul Perpajakan
P. 4
3. Cara menghitung PPh 22 ................................................................................. 66
Tes Formatif ........................................................................................................... 71
Bab V PPh Pasal 23
1. Pemotong PPh 23 ........................................................................................... 75
2. Penerima penghasilan PPh Pasal 23 ................................................................ 76
3. objek dan tarif PPh 23 .................................................................................... 76
4. Cara menghitung PPh 23 ................................................................................ 77
Tes Formatif ......................................................................................................... 81
Bab VI PPh Pasal 4 ayat 2
1. Subjek PPh 4(2) ............................................................................................. 85
2. Objek dan tarif PPh 4(2) ................................................................................ 86
Tes Formatif ......................................................................................................... 97
Bab VII PPh Pasal 24
1. Definisi PPh Pasal 24 ..................................................................................... 101
2. Cara Menghitung PPh Pasal 24 ...................................................................... 101
Tes Formatif ......................................................................................................... 108
Bab VIII PPh Pasal 25
1. Definisi PPh Pasal 25 ..................................................................................... 113
2. Cara Menghitung PPh Pasal 25 ...................................................................... 113
Tes Formatif ......................................................................................................... 120
Bab IX PPN/ PPnBM
1. Objek PPN/PPnBM ........................................................................................ 125
2. Subjek PPN/PPnBM........................................................................................ 126
3. Pengusaha Kena Pajak(PKP) ......................................................................... 129
4. Faktur pajak .................................................................................................... 129
5. Cara menghitung PPN/ PPnBM ..................................................................... 130
Tes Formatif ......................................................................................................... 132
Bab X PBB P2
1. Subjek pajak PBB P2 .................................................................................... 137
2. Objek pajak PBB P2 ..................................................................................... 137
3. Cara menghitung Pajak Bumi dan Bangunan P2 .......................................... 138
Tes Formatif ......................................................................................................... 141
Bab XII Rekonsiliasi Fiskal
1. Pengertian Laporan Keuangan Fiskal ............................................................ 145
2. Rekonsiliasi Fiskal ........................................................................................ 146
3. Penyebab Beda Akuntansi Pajak dan Komersial .......................................... 146
4. Cara Membuat Rekonsiliasi Fiskal ................................................................ 149
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E-Modul Perpajakan Nita Sofia, S.Pd, M.Pd.E
