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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
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
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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
正在翻譯中..
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
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
正在翻譯中..
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