DAFTAR ISI Halaman KATA PENGANTAR …

DAFTAR ISI
Halaman
KATA PENGANTAR ……………………………………………………………...........ii
DAFTAR ISI ………………………………………………………………………........iii
BAB I PENGERTIAN DAN RUANG LINGKUP PERPAJAKAN......….……..…..…..1
A. Fungsi Pajak.......................................…………….....….………….…...........2
B. Syarat Pemungutan Pajak.................................................................................2
C. Hukum Pajak Material dan Hukum Pajak Formal...........................................3
D. Pengelompokan Pajak.................................................................................. ...4
E. Pemungutan Pajak............................................................................................5
F. Azaz Pemungutan Pajak...................................................................................6
G. Sistem Pemungutan Pajak................................................................................6
H. Timbul dan Hapusnya Utang Pajak..................................................................7
I. Hambatan Pemungutan Pajak...........................................................................8

BAB II KETENTUAN UMUM DAN TATA CARA PERPAJAKAN............................9
A. Pendaftaran NPWP dan NPPKP…………………………….....……............11
B. Kewajiban Pencatatan dan Pembukuan…………………………………......14
C. Penyelenggaraan Pencatatan dan Pembukuan................................................16
D. Formulir Perpajakan.......................................................................................16
E. Pemeriksaan, Penelitian dan Penyidikan....…………………………............26

BAB III PAJAK PENGHASILAN UMUM....………………………………….............30
A. Subjek Pajak......................................................………………….................30
B. Objek Pajak....................................................................................................33
C. Penghitungan Penghasilan Neto dan Pajak Terutang.....................................38
D. Depresiasi dan Amortisasi..............................................................................45
E. Kredit Pajak....................................................................................................47

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BAB IV PAJAK PENGHASILAN PASAL 21/26.................................................…….48
A. Penerima Penghasilan.....................................................……………............50
B. Objek PPh 21/26...................................................….….............…………....51
C. Tarif Pajak dan Penerapannya........................................................................53
D. Kewajiban Pemotong Pajak...................................................………….……55
E. PPh 21 atas Pegawai Tetap........................................………………..……...56
F. PPh 21 atas Penghasilan tidak Teratur...........................................................61
G. PPh 21 atas Uang Pensiun..............................................................................63
H. PPh 21 atas Kenaikan Gaji.............................................................................66
I. PPh 21 atas Upah............................................................................................68

BAB V PAJAK PENGHASILAN PASAL 22.................................................................73
A. Pemungut Pajak...............................................................................................73
B. Tarif Pajak.......................................................................................................74
C. Dikecualikan dari Pemungutan PPh 22...........................................................75
D. Saat Terutang dan Dilunasi ............................................................................75
E. Pelaksanaan Pemungutan dan Penyetoran Pajak.............................................76

BAB VI PAJAK PENGHASILAN PASAL 23................................................................79
A. Pemotong Pajak................................................................................................79
B. Pengecualian Objek Pajak................................................................................81

BAB VII PAJAK PENGHASILAN PASAL 24.............................................................84
A. Penggabungan Penghasilan..............................................................................85
B. Cara Melaksanakan Kredit Pajak Luar Negeri.................................................86
C. Batas Makximum Kredit Pajak........................................................................87

BAB VIII PAJAK PENGHASILAN PASAL 25.............................................................89
A. Masalah Khusus untuk Menghitung PPh Pasal 25...........................................92
B. Penghitungan Besarnya Angsuran PPh Pasal 25..............................................92

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BAB IX PAJAK PENGHASILAN PASAL 26....................

結果 (中文) 2:

目录
页
介绍..................................................................... ........... II
目录内容........................ ......................................................... ........ III
第一章定义和税范围...... .... ...... .. ... .. ... ..1
A. 税务职能....................................... ........................ .... .... ............. ... ........... 2
B. 条款...............................................税收征管.................................. 2
C. 材料税法和税法正式........................................... 3
D. 税务分组................................................ ..................... ... 4
E. 税收征管................................................ ............................................ 5
F. 阿扎兹...............................................税收征管.................................... 6
G. ...............................................税收制度................................. 6
H. 出现和税收债务终止............................................. ..................... 7
I. 障碍...............................................税收征管............................ 8

第二章税收一般规定和程序............. ............... 9
A. TIN登记和NPPKP ................................. ..... ...... ............ 11
B. 记录和簿记义务....................................... ...... 14
C. 记录和簿记操作.............................................. ..16
D. 所得税申报表................................................ ....................................... 16
E. 考试调查与分析.... .............................. ............ 26

第三章总所得税.... ........................... ............ ............. 30
A. 应税................................................ ...... ..................... ................. 30
B. 征税对象................................................ .................................................. ..33
C. ..................................... 38净收入和应交税金计算
D. 折旧及摊销............................................... ............................... 45
E. 税收抵免................................................ .................................................. ..47

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第四章所得税第21/26 ...................................... ........... ...... 0.48
A. 收入收件人................................................ ..... ............... ............ 50
B. 对象收入21/26 ............................................. ...... .... ... ............. ............ .... 51
C. 税率及其应用.............................................. .......................... 53
D. 扣缴义务............................................... .... ............. ...... 55
E. 所得税正式员工的21 ........................................ ............... ... .. ...... ... 56
F. 21税收对收入不经常............................................ ............... 61
G. 所得税的养老钱的............................................. 21 ................................. 63
H. 21税工资增长............................................. ................................ 66
I. .............................................. 21税工资.............................................. 68

第五章税第二十二条收入............................................... .................. 73
A. 认知................................................ ............................................... 73
B. 税率................................................ .................................................. ..... 74
C. 从所得税扣缴............................................. 22排除.............. 75
D. 当支付和支付.............................................. .............................. 75
E. 扣缴税款和汇款的执行情况............................................. 76

第六章所得税第23 ........................................... ..................... 79
A. 预提................................................ ................................................ 79
乙，例外情况...............................................征税对象................................. 81

第七章第24条所得税.......... .................................................. 0.84
A. 收入合并................................................ .............................. 85
B. 如何实现外国税收抵免............................................ ..... 86
C. 限制税收抵免Makximum .............................................. .......................... 87

第八章第25条所得税................. ............................................ 89
A. 特殊问题为计税第25条........................................... 92
B. 所得税第25条分期计算量............................................ ..92

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第九章所得税第26 ....................