tag:blogger.com,1999:blog-34294423377567292592024-03-08T02:55:22.442-08:00Kerjasama Diklat Perpajakan DepkeuKerjasama Diklat Perpajakan Depkeuhttp://www.blogger.com/profile/07270066781224452727noreply@blogger.comBlogger10125tag:blogger.com,1999:blog-3429442337756729259.post-5088465273075438662007-09-06T18:57:00.000-07:002007-09-06T18:58:30.799-07:00Akuntansi Perpajakan<p class="MsoTitle" style=""><span style="font-size: 11pt; font-family: Arial;" lang="SV"><o:p> </o:p></span></p> <p class="MsoSubtitle" style="margin-left: 117pt; text-indent: -117pt;"><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><span style="font-weight: bold;">1. DESKRIPSI</span><span style=""><span style="font-weight: bold;"> </span> </span>:</span><span style="font-size: 11pt; font-family: "Courier New"; font-weight: normal;" lang="SV"> <span style=""> </span></span><span style="font-size: 11pt; font-family: Arial; font-weight: normal;" lang="SV">Mata pelajaran ini membahas tentang Ketentuan pembukuan dalam UU Perpajakan, Tatacara pencatatan PPh yang dipotong perusahaan dari pihak lain, Tatacara pencatatan PPN yang dipungut dan Tatacara penyajian potongan/pungutan pajak dalam laporan keuangan</span><span style="font-size: 11pt; font-family: "Courier New"; font-weight: normal;" lang="SV"><o:p></o:p></span></p> <p class="MsoSubtitle" style="margin-left: 108pt; text-indent: -108pt;"><span style="font-size: 11pt; font-family: "Courier New"; font-weight: normal;" lang="SV"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 117pt; text-indent: -117pt;"><b style=""><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">2. TUJUAN UMUM<span style=""> </span>:<span style=""> </span></span></b><span style="font-size: 11pt; font-family: Arial;" lang="SV">Setelah mengikuti pelajaran ini, diharapkan peserta dapat melakukan pencatatan transaksi berdasarkan peraturan perpajakan yang benar.<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 117pt; text-indent: -117pt;"><span style="font-size: 11pt; font-family: Arial;" lang="SV"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 117pt; text-indent: -117pt;"><b style=""><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">3. KOMPENTENSI :<span style=""> </span><o:p></o:p></span></b></p> <p class="MsoBodyTextIndent" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">1</span><span style="font-size: 11pt; font-family: Arial;" lang="SV">.<span style=""> </span><span style=""> </span>Mampu memahami Ketentuan pembukuan dalam UU Perpajakan;<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-size: 11pt; font-family: Arial;" lang="SV">2. <span style=""> </span>Mampu memahami Tatacara pencatatan PPh yang dipotong perusahaan dari pihak lain;<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-size: 11pt; font-family: Arial;" lang="SV">3.<span style=""> </span>Mampu melaksanakan Tatacara pencatatan PPN yang dipungut;<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 36pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">mampu melaksanakan Tatacara penyajian potongan/pungutan pajak dalam laporan keuangan;<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 22.5pt; text-indent: 0cm;"><span style="font-size: 11pt; font-family: Arial;" lang="SV"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 0cm; text-indent: 0cm;"><b style=""><span style="font-size: 11pt; font-family: "Courier New";">4. MATERI : <o:p></o:p></span></b></p> <p class="MsoBodyTextIndent"><span style="font-size: 11pt;"><o:p> </o:p></span></p> <table class="MsoNormalTable" style="margin-left: 23.4pt; border-collapse: collapse;" border="0" cellpadding="0" cellspacing="0"> <tbody><tr style="page-break-inside: avoid; height: 22.2pt;"> <td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 27.9pt; height: 22.2pt;" width="37"> <p class="MsoNormal" style="text-align: center;" align="center">NO.</p> </td> <td style="border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 188.1pt; height: 22.2pt;" width="251"> <p class="MsoNormal" style="text-align: center;" align="center">POKOK BAHASAN</p> </td> <td style="border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 274.5pt; height: 22.2pt;" width="366"> <p class="MsoNormal" style="text-align: center;" align="center">SUB POKOK BAHASAN</p> </td> </tr> <tr style="page-break-inside: avoid; height: 13.65pt;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt; height: 13.65pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center">1</p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 188.1pt; height: 13.65pt;" valign="top" width="251"> <p class="MsoNormal" style="text-align: center;" align="center">2</p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 274.5pt; height: 13.65pt;" valign="top" width="366"> <p class="MsoNormal" style="text-align: center;" align="center">3</p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid; border-color: -moz-use-text-color windowtext; border-width: medium 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center; line-height: 150%;" align="center"><span style="font-size: 11pt; line-height: 150%; font-family: Arial;">1.<o:p></o:p></span></p> </td> <td style="border-style: none solid none none; border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 188.1pt;" valign="top" width="251"> <p class="MsoNormal" style="line-height: 150%;"><span style="font-size: 11pt; line-height: 150%; font-family: Arial;" lang="SV">Ketentuan pembukuan dalam UU Perpajakan.<o:p></o:p></span></p> </td> <td style="border-style: none solid none none; border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 274.5pt;" valign="top" width="366"> <p class="MsoBodyText2" style="margin-left: 18pt; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><span style=""><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]-->Pengertian pembukuan menurut UU Pajak</p> <p class="MsoBodyText2" style="margin-left: 18pt; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><span style="" lang="SV"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="" lang="SV">Ketentuan yang harus diperhatikan dalam melaksanakan bembukuan.<o:p></o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center; line-height: 150%;" align="center"><span style="font-size: 11pt; line-height: 150%; font-family: Arial;">2.<o:p></o:p></span></p> </td> <td style="border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 188.1pt;" valign="top" width="251"> <p class="MsoNormal" style="line-height: 150%;"><span style="font-size: 11pt; line-height: 150%; font-family: Arial;" lang="SV">Tatacara pencatatan PPh yang dipotong perusahaan dari pihak lain.<o:p></o:p></span></p> </td> <td style="border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 274.5pt;" valign="top" width="366"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 11pt; line-height: 150%; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; line-height: 150%; font-family: Arial;">Tatacara pencatatan PPh Pasal 21<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 11pt; line-height: 150%; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; line-height: 150%; font-family: Arial;">Tatacara pencatatan PPh Pasal 23/26<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 11pt; line-height: 150%; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; line-height: 150%; font-family: Arial;">Tatacara pencatatan PPh Pasal 22<o:p></o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center; line-height: 150%;" align="center"><span style="font-size: 11pt; line-height: 150%; font-family: Arial;">3.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 188.1pt;" valign="top" width="251"> <p class="MsoNormal" style="line-height: 150%;"><span style="font-size: 11pt; line-height: 150%; font-family: Arial;" lang="SV">Tatacara pencatatan PPN yang dipungut.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 274.5pt;" valign="top" width="366"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 11pt; line-height: 150%; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; line-height: 150%; font-family: Arial;">Tatacara pencatatan PPN Keluaran<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 11pt; line-height: 150%; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; line-height: 150%; font-family: Arial;">Tatacara pencatatan PPN Masukan<o:p></o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center; line-height: 150%;" align="center"><span style="font-size: 11pt; line-height: 150%; font-family: Arial;">4.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 188.1pt;" valign="top" width="251"> <p class="MsoNormal" style="line-height: 150%;"><span style="font-size: 11pt; line-height: 150%; font-family: Arial;" lang="SV">Tatacara penyajian potongan/pungutan pajak dalam laporan keuangan.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 274.5pt;" valign="top" width="366"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 11pt; line-height: 150%; font-family: Arial;" lang="SV"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; line-height: 150%; font-family: Arial;" lang="SV">Tatacara penyajian PPh yang dipotong/dipungut dalam laporan keuangan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 11pt; line-height: 150%; font-family: Arial;" lang="SV"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; line-height: 150%; font-family: Arial;" lang="SV">Tatacara penyajian PPN yang dipungut dalam laporan keuangan.<o:p></o:p></span></p> </td> </tr> </tbody></table> <p class="MsoTitle"><span style="font-family: "Courier New";" lang="SV"><o:p> </o:p></span></p>Kerjasama Diklat Perpajakan Depkeuhttp://www.blogger.com/profile/07270066781224452727noreply@blogger.com0tag:blogger.com,1999:blog-3429442337756729259.post-89715685426330650732007-09-06T18:53:00.001-07:002007-09-06T18:55:04.938-07:00PPh Pot Put<p class="MsoSubtitle" style="margin-left: 117pt; text-indent: -117pt;"><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><o:p> </o:p><span style="font-weight: bold;">1. DESKRIPSI</span><span style=""> </span>:</span><span style="font-size: 11pt; font-family: "Courier New"; font-weight: normal;" lang="SV"> <span style=""> </span></span><span style="font-size: 11pt; font-family: Arial; font-weight: normal;" lang="SV">Mata pelajaran ini mempelajari tata cara pelunasan pajak dalam tahun berjalan yang dilakukan melalui pemotongan dan atau pemungutan pajak oleh pihak lain, serta pembayaran pajak oleh Wajib Pajak sendiri, seperti PPh Pasal 21/ Pasal 26, PPh Pasal 22, PPh Pasal 23 / Pasal 26, dan PPh Final yang diatur dengan Peraturan Pemerintah.<o:p></o:p></span></p> <p class="MsoSubtitle" style="margin-left: 108pt; text-indent: -108pt;"><span style="font-size: 11pt; font-family: Arial; font-weight: normal;" lang="SV"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 117pt; text-indent: -117pt; line-height: normal;"><b style=""><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">2. TUJUAN UMUM<span style=""> </span>:<span style=""> </span></span></b><span style="font-size: 11pt; font-family: Arial;" lang="SV">Peserta diklat diharapkan mampu menghitung penghasilan yang dipotong dan atau dipungut PPh Pasal 21/Pasal 26, <span style="">PPh Pasal 22, PPh Pasal 23 / Pasal 26, dan PPh Final yang diatur dengan Peraturan Pemerintah serta mengisi SPT Tahunan PPh Pasal 21 dengan baik dan benar.</span></span><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"> <o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 108pt; text-indent: -108pt; line-height: normal;"><b style=""><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><o:p> </o:p></span></b></p> <p class="MsoBodyTextIndent" style="margin-left: 18pt; text-indent: -18pt; line-height: normal;"><b style=""><span style="font-size: 11pt; font-family: "Courier New";">3.<span style=""> </span>KOMPETENSI <span style=""> </span>:<o:p></o:p></span></b></p> <p class="MsoBodyTextIndent" style="margin-left: 18pt; text-indent: -18pt; line-height: normal;"><b style=""><span style="font-size: 11pt; font-family: "Courier New";"><o:p> </o:p></span></b></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><b style=""><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><span style="">a.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><b style=""><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">Mampu menghitung PPh atas penghasilan.<o:p></o:p></span></b></p> <p class="MsoBodyTextIndent" style="margin-left: 54pt; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: "Courier New";"><span style="">1)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: "Courier New";">yang diterima secara teratur;<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 54pt; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><span style="">2)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">yang diterima secara tidak teratur;<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 54pt; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><span style="">3)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">yang diterima, dihitung atas banyaknya hari;<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 54pt; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><span style="">4)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">yang diterima, tidak di hitung atas banyaknya hari;<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 54pt; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><span style="">5)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">yang diterima oleh mantan pegawai;<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 54pt; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><span style="">6)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">yang diterima oleh Wajib Pajak luar negeri.<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: 0cm; line-height: normal;"><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><b style=""><span style="font-size: 11pt; font-family: "Courier New";"><span style="">b.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><b style=""><span style="font-size: 11pt; font-family: "Courier New";">Mampu menghitung PPh atas.<o:p></o:p></span></b></p> <p class="MsoBodyTextIndent" style="margin-left: 54pt; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: "Courier New";"><span style="">1)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: "Courier New";">impor;<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 54pt; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: "Courier New";"><span style="">2)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: "Courier New";">penyerahan barang;<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 54pt; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><span style="">3)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">penjualan hasil produksi industri tertentu;<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 54pt; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><span style="">4)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">penjualan hasil produksi Pertamina serta badan usaha lainnya;<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 54pt; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: "Courier New";"><span style="">5)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: "Courier New";">pembelian bahan <st1:place st="on"><st1:city st="on">baku</st1:City></st1:place> sector tertentu.<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 54pt; text-indent: 0cm; line-height: normal;"><span style="font-size: 11pt; font-family: "Courier New";"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><b style=""><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><span style="">c.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><b style=""><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">Mampu menghitung PPh atas penghasilan.<o:p></o:p></span></b></p> <p class="MsoBodyTextIndent" style="margin-left: 74.25pt; text-indent: -38.25pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: "Courier New";"><span style="">1)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: "Courier New";">yang berasal dari modal;<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 74.25pt; text-indent: -38.25pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><span style="">2)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">yang berasal dari sewa dan imbalan jasa;<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 74.25pt; text-indent: -38.25pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><span style="">3)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">yang berasal dari penyelenggaraan kegiatan;<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 74.25pt; text-indent: -38.25pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><span style="">4)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">yang diterima oleh Wajib Pajak luar negeri.<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 54pt; text-indent: 0cm; line-height: normal;"><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><b style=""><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><span style="">d.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><b style=""><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">Mampu menghitung PPh Final yang diatur dengan Peraturan Pemerintah dengan baik dan benar.<o:p></o:p></span></b></p> <p class="MsoBodyTextIndent" style="margin-left: 0cm; text-indent: 0cm; line-height: normal;"><!--[if !supportLists]--><b style=""><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><o:p> </o:p><br /><span style=""><span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><b style=""><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">Mampu mengisi SPT Tahunan PPh Pasal 21.<o:p><br /><br /></o:p></span></b></p> <p class="MsoBodyTextIndent" style="margin-left: 198pt; text-indent: -198pt; line-height: normal;"><b style=""><span style="font-size: 11pt; font-family: "Courier New";">4.MATERI</span></b><span style="font-size: 11pt; font-family: Arial;"><o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="line-height: normal;"><span style="font-size: 11pt;"><o:p> </o:p></span></p> <table class="MsoNormalTable" style="border-collapse: collapse;" border="0" cellpadding="0" cellspacing="0"> <tbody><tr style="page-break-inside: avoid; height: 22.2pt;"> <td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 27.9pt; height: 22.2pt;" width="37"> <p class="MsoNormal" style="text-align: center;" align="center">NO.</p> </td> <td style="border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 198pt; height: 22.2pt;" width="264"> <p class="MsoNormal" style="text-align: center;" align="center">POKOK BAHASAN</p> </td> <td style="border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 247.5pt; height: 22.2pt;" width="330"> <p class="MsoNormal" style="text-align: center;" align="center">SUB POKOK BAHASAN</p> </td> </tr> <tr style="page-break-inside: avoid; height: 13.65pt;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt; height: 13.65pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center">1</p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 198pt; height: 13.65pt;" valign="top" width="264"> <p class="MsoNormal" style="text-align: center;" align="center">2</p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 247.5pt; height: 13.65pt;" valign="top" width="330"> <p class="MsoNormal" style="text-align: center;" align="center">3</p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;">1.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 198pt;" valign="top" width="264"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Pajak Penghasilan Pasal 21/ Pasal 26<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 247.5pt;" valign="top" width="330"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Penghasilan teratur.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 12.6pt; text-indent: -12.6pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Penghasilan tidak teratur.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 12.6pt; text-indent: -12.6pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Penghasilan atas banyaknya hari.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 12.6pt; text-indent: -12.6pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Penghasilan atas tidak banyaknya hari.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 12.6pt; text-indent: -12.6pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">5.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Penghasilan mantan pegawai.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 12.6pt; text-indent: -12.6pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">6.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Penghasilan Wajib Pajak luar negeri.<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;" lang="SV"><o:p> </o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;">2.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 198pt;" valign="top" width="264"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Pajak Penghasilan Pasal 22<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 247.5pt;" valign="top" width="330"> <p class="MsoNormal" style="margin-left: 17.1pt; text-indent: -17.1pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Impor;<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 17.1pt; text-indent: -17.1pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Penyerahan barang;<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 17.1pt; text-indent: -17.1pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Penjualan hasil produksi tertentu;<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 17.1pt; text-indent: -17.1pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Penjualan hasil produksi perekaman;<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 17.1pt; text-indent: -17.1pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">5.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Pembelian bahan baku secara tertentu. <o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;" lang="SV"><o:p> </o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;">3.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 198pt;" valign="top" width="264"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Pajak Penghasilan Pasal 23/Pasal 26<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 247.5pt;" valign="top" width="330"> <p class="MsoNormal" style="margin-left: 17.1pt; text-indent: -17.1pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Penghasilan dan modal ;<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 17.1pt; text-indent: -17.1pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Penghasilan sewa dan imbalan jasa;<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 17.1pt; text-indent: -17.1pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Penghasilan dari penyelenggaraan kegiatan;<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 17.1pt; text-indent: -17.1pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Penghasilan Wajib Pajak luar negeri.<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;" lang="SV"><o:p> </o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;">4.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 198pt;" valign="top" width="264"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Pajak Penghasilan Pasal 4 (2)<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 247.5pt;" valign="top" width="330"> <p class="MsoNormal" style="margin-left: 17.1pt; text-indent: -17.1pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Penghasilan atas Hadiah Undian;<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 17.1pt; text-indent: -17.1pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Penghasilan atau Persewaan Tanah dan atau Bangunan;<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 17.1pt; text-indent: -17.1pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Penghasilan atau bunga deposito dan Tabungan serta SBI;<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 17.1pt; text-indent: -17.1pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Penghasilan atas Usaha Jasa Konstrusi.<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;" lang="SV"><o:p> </o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;">5.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 198pt;" valign="top" width="264"> <p class="MsoNormal"><st1:city st="on"><st1:place st="on"><span style="font-size: 11pt; font-family: Arial;">Surat</span></st1:place></st1:City><span style="font-size: 11pt; font-family: Arial;"> Pemberitahuan Tahunan.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 247.5pt;" valign="top" width="330"> <p class="MsoNormal" style="margin-left: 17.1pt; text-indent: -17.1pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Pajak Penghasilan (PPh) Pasal 21.<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> </tr> </tbody></table> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p>Kerjasama Diklat Perpajakan Depkeuhttp://www.blogger.com/profile/07270066781224452727noreply@blogger.com0tag:blogger.com,1999:blog-3429442337756729259.post-18756757045770233682007-09-06T18:52:00.000-07:002007-09-06T18:53:09.163-07:00Pajak Pertambahan Nilai<p class="MsoSubtitle" style="text-indent: 0cm;"><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><o:p> </o:p></span></p> <p class="MsoSubtitle" style="margin-left: 117pt; text-indent: -117pt;"><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><span style="font-weight: bold;">1. DESKRIPSI</span><span style=""> </span>:</span><span style="font-size: 11pt; font-family: "Courier New"; font-weight: normal;" lang="SV"> <span style=""> </span></span><span style="font-size: 11pt; font-family: Arial; font-weight: normal;" lang="SV">Mata pelajaran ini membahas tentang objek PPN, kewajiban PKP, Faktur Pajak, Pengkreditan Pajak Masukan, Pemungut PPN, SPT Masa PPN 1195<o:p></o:p></span></p> <p class="MsoSubtitle" style="margin-left: 198pt; text-indent: -198pt;"><span style="font-size: 11pt; font-family: Arial; font-weight: normal;" lang="SV"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 117pt; text-indent: -117pt; line-height: normal;"><b style=""><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">2. TUJUAN UMUM<span style=""> </span>:<span style=""> </span></span></b><span style="font-size: 11pt; font-family: Arial;" lang="SV">Peserta mampu memahami dan melaksanakan ketentuan PPN yang terkait dengan bidang usahanya serta mampu mengisi SPT Masa PPN 1195.<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 117pt; text-indent: -117pt; line-height: normal;"><span style="font-size: 11pt; font-family: Arial;" lang="SV"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 18pt; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><b style=""><span style="font-size: 11pt; font-family: "Courier New";"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><b style=""><span style="font-size: 11pt; font-family: "Courier New";">KOMPETENSI <span style=""> </span>:<o:p></o:p></span></b></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Mampu memahami mekanisme PPN<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Mampu objek PPN baik yang bersifat umum maupun yang spesifik.<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Mampu memahami kewajiban Pembuatan Faktur Pajak.<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Mampu memahami Ketentuan Tentang Pengkreditan Pajak Masukan.<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">5.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Mampu memahami kewajiban pemungut PPN<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">6.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Mampu melakukan<span style=""> </span>pengisian SPT Masa PPN 1195<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 18pt; text-indent: 0cm; line-height: normal;"><span style="font-size: 11pt; font-family: Arial;" lang="SV"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 198pt; text-indent: -198pt; line-height: normal;"><b style=""><span style="font-size: 11pt; font-family: "Courier New";">4. MATERI :</span></b><span style="font-size: 11pt; font-family: "Courier New";"><o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: 31.7pt; line-height: 10pt;"><span style="font-size: 11pt;"><o:p> </o:p></span></p> <table class="MsoNormalTable" style="border-collapse: collapse;" border="0" cellpadding="0" cellspacing="0"> <tbody><tr style="page-break-inside: avoid; height: 22.2pt;"> <td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 27.9pt; height: 22.2pt;" width="37"> <p class="MsoNormal" style="text-align: center;" align="center">NO.</p> </td> <td style="border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 202.5pt; height: 22.2pt;" width="270"> <p class="MsoNormal" style="text-align: center;" align="center">POKOK BAHASAN</p> </td> <td style="border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 229.5pt; height: 22.2pt;" width="306"> <p class="MsoNormal" style="text-align: center;" align="center">SUB POKOK BAHASAN</p> </td> </tr> <tr style="page-break-inside: avoid; height: 13.65pt;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt; height: 13.65pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center">1</p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 202.5pt; height: 13.65pt;" valign="top" width="270"> <p class="MsoNormal" style="text-align: center;" align="center">2</p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 229.5pt; height: 13.65pt;" valign="top" width="306"> <p class="MsoNormal" style="text-align: center;" align="center">3</p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;">1.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 202.5pt;" valign="top" width="270"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Mekanisme PPN<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 229.5pt;" valign="top" width="306"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;" lang="SV">Mekanisme pengenaan PPN atas penyerahan BKP/JKP oleh PKP dan pemungutan PPN oleh Pemungut PPN.<o:p></o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;">2.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 202.5pt;" valign="top" width="270"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Objek PPN<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 229.5pt;" valign="top" width="306"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Objek PPN secara umum & spesifik <o:p></o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;">3.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 202.5pt;" valign="top" width="270"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;" lang="SV">Kewajiban aktif perusahaan Perusahaan selaku PKP<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 229.5pt;" valign="top" width="306"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Kewajiban membuat Faktur Pajak<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Bentuk Faktur Pajak<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Pengkreditan Pajak Masukan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Pajak Masukan yang dapat dan yang tidak dapat dikreditkan<o:p></o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;">4.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 202.5pt;" valign="top" width="270"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Fasilitas PPN<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 229.5pt;" valign="top" width="306"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">PPN Tidak Dipungut<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Dibebankan dari PPN<o:p></o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;">5.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 202.5pt;" valign="top" width="270"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;" lang="SV">Penyerahan Barang Kena Pajak kepada Pemungut PPN<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 229.5pt;" valign="top" width="306"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Objek pemungutan PPN/PPnBM<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Saat Pemungutan PPN/PPnBM<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Saat Pelaporan <o:p></o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;">6.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 202.5pt;" valign="top" width="270"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Pengisian SPT Masa PPN 1195<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 229.5pt;" valign="top" width="306"> <p class="MsoBodyText2"><span style="font-family: Arial;">Simulasi pengisian SPT Masa PPN 1195<o:p></o:p></span></p> </td> </tr> </tbody></table> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p>Kerjasama Diklat Perpajakan Depkeuhttp://www.blogger.com/profile/07270066781224452727noreply@blogger.com0tag:blogger.com,1999:blog-3429442337756729259.post-39706385570815189662007-09-06T18:50:00.000-07:002007-09-06T18:52:03.422-07:00Pajak Penghasilan<p class="MsoSubtitle" style="text-indent: 0cm;"><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><o:p> </o:p></span></p> <p class="MsoSubtitle" style="text-indent: 0cm;"><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><o:p> </o:p></span></p> <p class="MsoSubtitle" style="margin-left: 126pt; text-indent: -126pt;"><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">1. DESKRIPSI<span style=""> </span>:</span><span style="font-size: 11pt; font-family: "Courier New"; font-weight: normal;" lang="SV"> <span style=""> </span></span><span style="font-size: 11pt; font-family: Arial; font-weight: normal;" lang="SV">Mata pelajaran ini membahas tentang hak dan kewajiban Perusahaan, khususnya dalam memenuhi kewajiban dibidang perpajakan baik dalam tahun berjalan maupun pada akhir tahun setelah laporan keuangan tahunan selesai disusun.</span><span style="font-size: 11pt; font-family: "Courier New"; font-weight: normal;" lang="SV"><o:p></o:p></span></p> <p class="MsoSubtitle" style="margin-left: 126pt; text-indent: -126pt;"><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">2. TUJUAN UMUM</span><span style="font-size: 11pt; font-family: "Courier New"; font-weight: normal;" lang="SV"><span style=""> </span>:<span style=""> </span></span><span style="font-size: 11pt; font-family: Arial; font-weight: normal;" lang="SV">Peserta mampu melaksanakan kewajiban perpajakan meliputi PPh Pasal 22, PPh Pasal 23, PPh Pasal 25, yang pada umumnya harus dipenuhi dalam tahun berjalan, dan PPh yang terutang atas Penghasilan Kena Pajak yang baru dapat dihitung setelah Laporan Keuangan Tahunan selesai disusun serta penghitungan besarnya angsuran PPh Pasal 25 tahun pajak berikutnya termasuk pengisian pada SPT Tahunan PPh WP Badan (Form 1771) menurut ketentuan perpajakan dengan benar.<o:p></o:p></span></p> <p class="MsoSubtitle" style="margin-left: 126pt; text-indent: -126pt;"><span style="font-size: 11pt; font-family: Arial; font-weight: normal;" lang="SV"><o:p> </o:p></span></p> <p class="MsoSubtitle" style="margin-left: 126pt; text-indent: -126pt;"><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">3. KOMPETENSI <span style=""> </span>:<span style=""> </span><o:p></o:p></span></p> <p class="MsoSubtitle" style="margin-left: 45pt; text-indent: -22.5pt;"><span style="font-size: 11pt; font-family: "Courier New"; font-weight: normal;" lang="SV">1. </span><span style="font-size: 11pt; font-family: Arial; font-weight: normal;" lang="SV">Dapat memahami subjek dan objek PPh<o:p></o:p></span></p> <p class="MsoSubtitle" style="margin-left: 45pt; text-indent: -22.5pt;"><span style="font-size: 11pt; font-family: "Courier New"; font-weight: normal;" lang="SV">2. </span><span style="font-size: 11pt; font-family: Arial; font-weight: normal;" lang="SV">Dapat melaksanakan pemungutan PPh Pasal 22<o:p></o:p></span></p> <p class="MsoSubtitle" style="margin-left: 45pt; text-indent: -22.5pt;"><span style="font-size: 11pt; font-family: "Courier New"; font-weight: normal;" lang="SV">3. </span><span style="font-size: 11pt; font-family: Arial; font-weight: normal;" lang="SV">Dapat melaksanakan pemotongan PPh Pasal 23<o:p></o:p></span></p> <p class="MsoSubtitle" style="margin-left: 45pt; text-indent: -22.5pt;"><span style="font-size: 11pt; font-family: "Courier New"; font-weight: normal;" lang="SV">4. </span><span style="font-size: 11pt; font-family: Arial; font-weight: normal;" lang="SV">Dapat menerapkan Pengeluaran/ biaya pengurangan penghasilan sesuai ketentuan perpajakan<o:p></o:p></span></p> <p class="MsoSubtitle" style="margin-left: 45pt; text-indent: -22.5pt;"><span style="font-size: 11pt; font-family: "Courier New"; font-weight: normal;" lang="SV">5. </span><span style="font-size: 11pt; font-family: Arial; font-weight: normal;" lang="SV">Dapat menghitung penghasilan kena pajak dan PPh terutang kurang / lebih bayar.<o:p></o:p></span></p> <p class="MsoSubtitle" style="margin-left: 45pt; text-indent: -22.5pt;"><span style="font-size: 11pt; font-family: "Courier New"; font-weight: normal;" lang="SV">6. </span><span style="font-size: 11pt; font-family: Arial; font-weight: normal;" lang="SV">Dapat melakukan proses kredit pajak<o:p></o:p></span></p> <p class="MsoSubtitle" style="margin-left: 45pt; text-indent: -22.5pt;"><span style="font-size: 11pt; font-family: "Courier New"; font-weight: normal;" lang="SV">7. </span><span style="font-size: 11pt; font-family: Arial; font-weight: normal;" lang="SV">Dapat melakukan Angsuran PPh Pasal 25 dalam tahun pajak berikutnya<o:p></o:p></span></p> <p class="MsoSubtitle" style="margin-left: 45pt; text-indent: -22.5pt;"><span style="font-size: 11pt; font-family: "Courier New"; font-weight: normal;" lang="SV">8. </span><span style="font-size: 11pt; font-family: Arial; font-weight: normal;" lang="SV">Dapat mengisi SPT Tahunan PPh WP Badan (Form 1771</span><span style="font-size: 11pt; font-family: Arial;" lang="SV">)<o:p></o:p></span></p> <p class="MsoSubtitle" style="margin-left: 45pt; text-indent: -22.5pt;"><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><o:p> </o:p></span></p> <p class="MsoSubtitle" style="margin-left: 198pt; text-indent: -198pt;"><span style="font-size: 11pt; font-family: "Courier New";">4. MATERI :</span><span style="font-size: 11pt; font-family: "Courier New"; font-weight: normal;"><o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 198pt; text-indent: -198pt;"><span style="font-size: 11pt; font-family: "Courier New";"><span style=""> </span><o:p></o:p></span></p> <table class="MsoNormalTable" style="border-collapse: collapse;" border="0" cellpadding="0" cellspacing="0"> <tbody><tr style="page-break-inside: avoid; height: 22.2pt;"> <td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 27.9pt; height: 22.2pt;" width="37"> <p class="MsoNormal" style="text-align: center;" align="center">NO.</p> </td> <td style="border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 162pt; height: 22.2pt;" width="216"> <p class="MsoNormal" style="text-align: center;" align="center">POKOK BAHASAN</p> </td> <td style="border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 10cm; height: 22.2pt;" width="378"> <p class="MsoNormal" style="text-align: center;" align="center">SUB POKOK BAHASAN</p> </td> </tr> <tr style="page-break-inside: avoid; height: 13.65pt;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt; height: 13.65pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center">1</p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 162pt; height: 13.65pt;" valign="top" width="216"> <p class="MsoNormal" style="text-align: center;" align="center">2</p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 10cm; height: 13.65pt;" valign="top" width="378"> <p class="MsoNormal" style="text-align: center;" align="center">3</p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;">1. <o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 162pt;" valign="top" width="216"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">subjek dan objek PPh<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 10cm;" valign="top" width="378"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Pengertian penghasilan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Subjek PPh<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Objek PPh & bukan objek PPh<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;">2.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 162pt;" valign="top" width="216"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">PPh Pasal 22<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 10cm;" valign="top" width="378"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Dasar hukum<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Pemungutan PPh Pasal 22<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Pembayaran yang dipungut PPh Pasal 22<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Pembayaran yang dikecualikan dari pemungutan PPh Pasal 22<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">5.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Saat pemungutan dan tarif<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">6.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Tatacara pemungutan, penyetoran dan pelaporan<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;">3.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 162pt;" valign="top" width="216"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">PPh Pasal 23<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 10cm;" valign="top" width="378"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Dasar hukum<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Pemotong PPh Pasal 23<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Penghasilan yang dikenakan pemotongan PPh Pasal 23<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Tidak dikenakan pemotongan PPh Pasal 23<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">5.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Tarif dan dasar pemotongan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">6.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Tatacara pemotongan, penyetoran dan pelaporan<o:p></o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;">4.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 162pt;" valign="top" width="216"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Pengeluaran/biaya<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Kompensasi / kerugian<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">PPh Final<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 10cm;" valign="top" width="378"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Pengeluaran/biaya yang boleh dikurangkan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Pengeluaran/biaya yang tidak boleh dikurangkan<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;" lang="SV"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Tatacara kompensasi kerugian<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Pengertian PPh Final<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Jenis-jenis penghasilan yang dikenakan pajak bersifat final<o:p></o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;">5.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 162pt;" valign="top" width="216"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;" lang="SV">penghasilan kena pajak dan PPh terutang kurang / lebih bayar.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 10cm;" valign="top" width="378"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">studi kasus penghitungan PKP WP Badan Perusahaan <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Kredit pajak PPh Pasal 24, 25, FLN, STP<o:p></o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;">6.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 162pt;" valign="top" width="216"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Kredit Pajak<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 10cm;" valign="top" width="378"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">PPh yang dipotong/dipungut oleh pihak ke tiga<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">PPh yang dibayar sendiri<o:p></o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;">7.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 162pt;" valign="top" width="216"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;" lang="SV">Angsuran PPh Pasal 25 dalam tahun pajak berikutnya<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 10cm;" valign="top" width="378"> <p class="MsoBodyText2" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Arial;" lang="SV"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: Arial;" lang="SV">Pengertian dan dasar hukum PPh Pasal 25<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Objek pajak Pasal 25<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Tatacara penghitungan, penyetoran dan pelaporan<o:p></o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 11pt; font-family: Arial;">8.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 162pt;" valign="top" width="216"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;" lang="SV">Tatacara pengisian SPT Tahunan PPh WP Badan Perusahaan<span style=""> </span>(Form 1771) <o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 10cm;" valign="top" width="378"> <p class="MsoNormal" style="margin-left: 17.1pt;"><span style="font-size: 11pt; font-family: Arial;" lang="SV">SPT Tahunan PPh WP Badan Perusahaan<span style=""> </span>(Form 1771)<o:p></o:p></span></p> </td> </tr> </tbody></table> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";" lang="SV"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";" lang="SV"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";" lang="SV"><o:p> </o:p></span></p>Kerjasama Diklat Perpajakan Depkeuhttp://www.blogger.com/profile/07270066781224452727noreply@blogger.com0tag:blogger.com,1999:blog-3429442337756729259.post-46225127619513360112007-09-06T18:34:00.000-07:002007-09-06T18:40:49.611-07:00Bea Materai, PBB,dan BPHTB<p class="MsoSubtitle" style="margin-left: 117pt; text-indent: -117pt;"><span style="font-size: 11pt; font-family: "Courier New";" lang="SV"><o:p></o:p><span style="font-weight: bold;">1. DESKRIPSI</span><span style=""><span style="font-weight: bold;"> </span> </span>:</span><span style="font-size: 11pt; font-family: "Courier New"; font-weight: normal;" lang="SV"><span style=""> </span></span><span style="font-family: Arial; font-weight: normal;" lang="SV">Mata pelajaran ini menjelaskan tentang sejarah pajak atas tanah, objek, subjek, NJOP serta penetapan, PBB Pedesaan/Perkotaan, pengajuan keberatan, banding,pengurangan, Dasar Hukum, Sejarah BPHTB, objek, subjek, perkecualian BPHTB, Pengenaan BPHTB, Pemungutan pajak, Keberatan, Banding dan Pengurangan BPHTB, Mekanisme Penerbitan SK. BPHTB.</span><span style="font-size: 11pt; font-family: Arial; font-weight: normal;" lang="SV"><o:p></o:p></span></p> <p class="MsoSubtitle" style="margin-left: 198pt; text-align: left; text-indent: -198pt;" align="left"><span style="font-size: 11pt; font-family: "Courier New"; font-weight: normal;" lang="SV"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 117pt; text-indent: -117pt; line-height: normal;"><b style=""><span style="font-size: 11pt; font-family: "Courier New";" lang="SV">2. TUJUAN UMUM<span style=""> </span>:<span style=""> </span></span></b><span style="font-size: 10pt; font-family: Arial;" lang="SV">Peserta dapat memahami dan melaksanakan kewajiban PBB dan BPHTB secara benar.<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 198pt; text-indent: -198pt; line-height: normal;"><span style="font-size: 11pt; font-family: Arial;" lang="SV"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 0cm; text-indent: 0cm;"><b style=""><span style="font-size: 11pt; font-family: "Courier New";">3. KOMPETENSI <span style=""> </span>:<o:p></o:p></span></b></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 10pt; font-family: Arial;">Memahami secara rinci sejarah perkembangan pajak atas tanah di <st1:country-region st="on"><st1:place st="on">Indonesia</st1:place></st1:country-region> dan ketentuan umum dalam UU no.12/1995 Jo UU no.12/1994<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 10pt; font-family: Arial;">Memahami secara rinci objek PBB dan Nilai Jual Objek Pajak Tidak Kena Pajak (NJOP)<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 10pt; font-family: Arial;">Memahami secara rinci subjek, wajib pajak dan kreteria Wajib Pajak<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Arial;"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 10pt; font-family: Arial;">Menghitung penetapan PBB<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Arial;"><span style="">5.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 10pt; font-family: Arial;">Memahami pengertian Penilaian dan Penyusutan<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Arial;" lang="SV"><span style="">6.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 10pt; font-family: Arial;" lang="SV">Menghitung PBB sektor Perkotaan dan Pedesaan<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Arial;" lang="SV"><span style="">7.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 10pt; font-family: Arial;" lang="SV">Memahami tahun pajak, saat dan tepat pajak terutang serta ketentuan menerbitkan SKP<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Arial;" lang="SV"><span style="">8.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 10pt; font-family: Arial;" lang="SV">Memahami jangka waktu pelunasan PBB dan menghitung sanksi berupa bunga<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Arial;" lang="SV"><span style="">9.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 10pt; font-family: Arial;" lang="SV">Memahami dasar penagihan, tindakan penagihan dan pelimpahan wewenang penagihan<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Arial;" lang="SV"><span style="">10.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 10pt; font-family: Arial;" lang="SV">Memahami secara rinci keberatan, banding dan pengurangan<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Arial;"><span style="">11.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 10pt; font-family: Arial;">Menjelaskan sejarah BPHTB<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Arial;"><span style="">12.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 10pt; font-family: Arial;">Memahami tentang objek, subjek, perkecualian BPHTB<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Arial;"><span style="">13.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 10pt; font-family: Arial;">Menghitung pengenaan BPHTB<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Arial;"><span style="">14.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 10pt; font-family: Arial;">Memahami pemungutan Bea<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Arial;"><span style="">15.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 10pt; font-family: Arial;">Memahami keberatan & pengurangan Bea<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Arial;"><span style="">16.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 10pt; font-family: Arial;">Memahami pengembalian-pengembalian kelebihan pembayaran<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><b style=""><span style="font-size: 11pt; font-family: "Courier New";"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><b style=""><span style="font-size: 11pt; font-family: "Courier New";">MATERI :<o:p></o:p></span></b></p> <p class="MsoBodyTextIndent" style="margin-left: 0cm; text-indent: 0cm;"><b style=""><span style="font-size: 11pt; font-family: "Courier New";"><o:p> </o:p></span></b></p> <table class="MsoNormalTable" style="border-collapse: collapse;" border="0" cellpadding="0" cellspacing="0"> <tbody><tr style="page-break-inside: avoid; height: 22.2pt;"> <td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 27.9pt; height: 22.2pt;" width="37"> <p class="MsoNormal" style="text-align: center;" align="center">NO.</p> </td> <td style="border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 207pt; height: 22.2pt;" width="276"> <p class="MsoNormal" style="text-align: center;" align="center">POKOK BAHASAN</p> </td> <td style="border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 238.5pt; height: 22.2pt;" width="318"> <p class="MsoNormal" style="text-align: center;" align="center">SUB POKOK BAHASAN</p> </td> </tr> <tr style="page-break-inside: avoid; height: 13.65pt;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt; height: 13.65pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center">1</p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 207pt; height: 13.65pt;" valign="top" width="276"> <p class="MsoNormal" style="text-align: center;" align="center">2</p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 238.5pt; height: 13.65pt;" valign="top" width="318"> <p class="MsoNormal" style="text-align: center;" align="center">3</p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="margin-left: 18pt; text-align: center; text-indent: -18pt;" align="center"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 207pt;" valign="top" width="276"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Perkembangan pajak atas tanah di <st1:country-region st="on"><st1:place st="on">Indonesia</st1:place></st1:country-region> dan ketentuan umum dalam UU no.12/1995 Jo UU no.12/1994<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 238.5pt;" valign="top" width="318"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Materi bahan ajar <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Sejarah Pajak Atas Tanah di Indonesia<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Pengertian : bumi, bangunan, Nilai Jual Objek Pajak, SPOP & SPPT<o:p></o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="margin-left: 18pt; text-align: center; text-indent: -18pt;" align="center"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 207pt;" valign="top" width="276"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Objek PBB dan Nilai Jual Objek Pajak Tidak Kena Pajak (NJOP)<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 238.5pt;" valign="top" width="318"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Objek yang dikenakan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Objek yang tidak dikenakan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Objek pajak yang dikenakan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Objek pajak yang digunakan oleh Negara<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">5.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">NJOP Tidak Kena Pajak<o:p></o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="margin-left: 18pt; text-align: center; text-indent: -18pt;" align="center"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 207pt;" valign="top" width="276"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;" lang="SV">Subjek, wajib pajak dan kreteria Wajib Pajak<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 238.5pt;" valign="top" width="318"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Pengertian subjek pajak<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Wajib Pajak<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Kreteria Subjek Pajak yang dapat ditunjuk sebagai wajib pajak<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;" lang="SV"><o:p> </o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="margin-left: 18pt; text-align: center; text-indent: -18pt;" align="center"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><o:p> </o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 207pt;" valign="top" width="276"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Penetapan PBB<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 238.5pt;" valign="top" width="318"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Tarif<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Dasar Pengenaan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Nilai Jual Kena Pajak<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Formula Menghitung PBB<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">5.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Contoh Penghitungan PBB<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="margin-left: 18pt; text-align: center; text-indent: -18pt;" align="center"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">5.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 207pt;" valign="top" width="276"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Penilaian dan Penyusutan<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 238.5pt;" valign="top" width="318"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Pengertian Penilaian<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Penyusutan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Kelas Tanah<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Kelas Bangunan<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="margin-left: 18pt; text-align: center; text-indent: -18pt;" align="center"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">6.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 207pt;" valign="top" width="276"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;" lang="SV">PBB sektor Perkotaan dan Pedesaan<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 238.5pt;" valign="top" width="318"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Perumahan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Dua Objek atau Lebih<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Objek Pajak dengan NJOP >=Rp 1 milyar<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Rumah Susun Sederhana<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="margin-left: 18pt; text-align: center; text-indent: -18pt;" align="center"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">7.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 207pt;" valign="top" width="276"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;" lang="SV">Tahun pajak, saat dan tepat pajak terutang serta ketentuan menerbitkan SKP<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 238.5pt;" valign="top" width="318"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Tahun Pajak<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Saat Terutang Pajak<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Pendaftaran Objek Pajak<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><st1:city st="on"><st1:place st="on"><span style="font-size: 11pt; font-family: Arial;">Surat</span></st1:place></st1:City><span style="font-size: 11pt; font-family: Arial;"> Ketetapan Pajak (SKP)<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="margin-left: 18pt; text-align: center; text-indent: -18pt;" align="center"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">8.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 207pt;" valign="top" width="276"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;" lang="SV">Jangka waktu pelunasan PBB dan menghitung sanksi berupa bunga<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 238.5pt;" valign="top" width="318"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Pembayaran & Penagihan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Menghitung Sanksi Administratif<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Penghitungan Sanksi Berupa Bunga<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="margin-left: 18pt; text-align: center; text-indent: -18pt;" align="center"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">9.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 207pt;" valign="top" width="276"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;" lang="SV">Dasar penagihan, tindakan penagihan dan pelimpahan wewenang penagihan<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 238.5pt;" valign="top" width="318"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Dasar Penagihan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Tindakan Penagihan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Pelimpahan Kewenangan Penagihan<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="margin-left: 18pt; text-align: center; text-indent: -18pt;" align="center"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">10.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 207pt;" valign="top" width="276"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Keberatan, banding dan pengurangan<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 238.5pt;" valign="top" width="318"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Keberatan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Banding<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Pengurangan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Cara Pengajuan Keberatan dan Banding<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="margin-left: 18pt; text-align: center; text-indent: -18pt;" align="center"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">11.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 207pt;" valign="top" width="276"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Sejarah BPHTB<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 238.5pt;" valign="top" width="318"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Pendahuluan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Sejarah<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Pengertian<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Definisi<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">5.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Ketentuan Umum BPHTB<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">6.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Dasar dan Falsafah Perumusan Kebijaksanaan BPHTB<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">7.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV">Perbandingan Dengan UU lain (PPh, PBB)<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;" lang="SV"><o:p> </o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="margin-left: 18pt; text-align: center; text-indent: -18pt;" align="center"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><span style="">12.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;" lang="SV"><o:p> </o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 207pt;" valign="top" width="276"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Tentang objek, subjek, perkecualian BPHTB<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 238.5pt;" valign="top" width="318"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Objek BPHTB<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Subjek BPHTB<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Objek BPHTB Tidak Dikenakan BPHTB<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Hubungan dengan Badan Internasional<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="margin-left: 18pt; text-align: center; text-indent: -18pt;" align="center"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">13.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 207pt;" valign="top" width="276"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Pengenaan BPHTB<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 238.5pt;" valign="top" width="318"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Tarif Bea<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Dasar Pengenaan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Tata Cara Penghitungan BPHTB<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="margin-left: 18pt; text-align: center; text-indent: -18pt;" align="center"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">14.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 207pt;" valign="top" width="276"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Pemungutan Bea<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 238.5pt;" valign="top" width="318"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Saat dan Tempat Terutang<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Pembayaran<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Penetapan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Penagihan Bea<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="margin-left: 18pt; text-align: center; text-indent: -18pt;" align="center"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">15.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 207pt;" valign="top" width="276"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Keberatan & pengurangan Bea<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 238.5pt;" valign="top" width="318"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Keberatan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Banding<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Pengurangan BPHTB<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="margin-left: 18pt; text-align: center; text-indent: -18pt;" align="center"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">16.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 207pt;" valign="top" width="276"> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;">Pengembalian-pengembalian kelebihan pembayaran<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 238.5pt;" valign="top" width="318"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Penerbitan SKBKB, SKBKBT, SKBLB, SKBN<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-size: 11pt; font-family: Arial;"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 11pt; font-family: Arial;">Pengembalian Kelebihan Pembayaran<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></p> </td> </tr> </tbody></table> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoBodyText2" style="line-height: 18pt;"><span style="font-family: "Book Antiqua";"><o:p> </o:p></span></p> <p class="MsoNormal" style=""><b style=""><span style="font-size: 11pt; font-family: Arial;"><o:p> </o:p></span></b></p>Kerjasama Diklat Perpajakan Depkeuhttp://www.blogger.com/profile/07270066781224452727noreply@blogger.com1tag:blogger.com,1999:blog-3429442337756729259.post-73630449517143603212007-09-04T02:44:00.000-07:002007-09-04T02:52:47.987-07:00Ketentuan Umum Perpajakan<p class="MsoSubtitle" style="margin-left: 117pt; text-indent: -117pt;"><span style=";font-family:Arial;font-size:11;" lang="SV" ><o:p> </o:p></span><span style=";font-family:";font-size:11;" lang="SV" ><span style="font-weight: bold;">1. DESKRIPSI</span><span style=""><span style="font-weight: bold;"> </span> </span>:</span><span style=";font-family:";font-size:11;" lang="SV" > <span style=""> </span></span><span style="font-weight: normal;font-family:Arial;font-size:11;" lang="SV" >Mata pelajaran ini membahas tentang hak dan kewajiban Wajib Pajak serta wewenang dan kewajiban Fiskus</span><span style=";font-family:";font-size:11;" lang="SV" >.<o:p></o:p></span></p> <p class="MsoSubtitle" style="margin-left: 108pt; text-indent: -108pt;"><span style=";font-family:";font-size:11;" lang="SV" ><o:p> </o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 117pt; text-indent: -117pt; line-height: normal;"><b style=""><span style=";font-family:";font-size:11;" lang="SV" >2. TUJUAN UMUM<span style=""> </span>:<span style=""> </span></span></b><span style=";font-family:Arial;font-size:11;" lang="SV" >Peserta memahami Undang-undang pajak materiil dan mampu melaksanakan hak dan kewajiban Wajib Pajak, serta memahami wewenang dan kewajiban Fiskus dengan baik dan benar.<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 117pt; text-indent: -117pt; line-height: normal;"><span style=";font-family:Arial;font-size:11;" lang="SV" ><o:p> </o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 117pt; text-indent: -117pt; line-height: normal;"><b style=""><span style=";font-family:";font-size:11;" lang="SV" >3. KOMPENTENSI :<span style=""> </span><o:p></o:p></span></b></p> <p class="MsoBodyTextIndent" style="margin-left: 45pt; text-indent: -22.5pt; line-height: normal;"><span style=";font-family:";font-size:11;" lang="SV" >1</span><span style=";font-family:Arial;font-size:11;" lang="SV" >.<span style=""> </span><span style=""> </span>Mampu melaksanakan administrasi perpajakan;<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 45pt; text-indent: -22.5pt; line-height: normal;"><span style=";font-family:Arial;font-size:11;" lang="SV" >2. <span style=""> </span>Mampu melakukan proses NPWP, penyampaian SPT;<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 45pt; text-indent: -22.5pt; line-height: normal;"><span style=";font-family:Arial;font-size:11;" lang="SV" >3.<span style=""> </span>Mampu melaksanakan pembayaran/penyetoran tepat waktu;<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 45pt; text-indent: -22.5pt; line-height: normal;"><!--[if !supportLists]--><span style=";font-family:Arial;font-size:11;" lang="SV" ><span style="">4.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span style=";font-family:Arial;font-size:11;" lang="SV" >mampu melakukan hak-hak wajib pajak (keberatan, penundaan, restitusi dll);<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 45pt; text-indent: -22.5pt; line-height: normal;"><!--[if !supportLists]--><span style=";font-family:Arial;font-size:11;" lang="SV" ><span style="">5.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span style=";font-family:Arial;font-size:11;" lang="SV" >Mampu memahami wewenang dan hak fiskus;<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 45pt; text-indent: -22.5pt; line-height: normal;"><!--[if !supportLists]--><span style=";font-family:Arial;font-size:11;" lang="SV" ><span style="">6.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span style=";font-family:Arial;font-size:11;" lang="SV" >Mampu memahami PPSP & Pengadilan Pajak.<o:p></o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 22.5pt; text-indent: 0cm; line-height: normal;"><span style=";font-family:Arial;font-size:11;" lang="SV" ><o:p> </o:p></span></p> <p class="MsoBodyTextIndent" style="margin-left: 0cm; text-indent: 0cm; line-height: normal;"><b style=""><span style=";font-family:";font-size:11;" >4. MATERI : <o:p></o:p></span></b></p> <p class="MsoBodyTextIndent"><span style="font-size:11;"><o:p> </o:p></span></p> <table class="MsoNormalTable" style="border-collapse: collapse;" border="0" cellpadding="0" cellspacing="0"> <tbody><tr style="page-break-inside: avoid; height: 22.2pt;"> <td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 27.9pt; height: 22.2pt;" width="37"> <p class="MsoNormal" style="text-align: center;" align="center">NO.</p> </td> <td style="border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 171pt; height: 22.2pt;" width="228"> <p class="MsoNormal" style="text-align: center;" align="center">POKOK BAHASAN</p> </td> <td style="border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 274.5pt; height: 22.2pt;" width="366"> <p class="MsoNormal" style="text-align: center;" align="center">SUB POKOK BAHASAN</p> </td> </tr> <tr style="page-break-inside: avoid; height: 13.65pt;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.9pt; height: 13.65pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center">1</p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 171pt; height: 13.65pt;" valign="top" width="228"> <p class="MsoNormal" style="text-align: center;" align="center">2</p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 274.5pt; height: 13.65pt;" valign="top" width="366"> <p class="MsoNormal" style="text-align: center;" align="center">3</p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid; padding: 0cm 5.4pt; width: 27.9pt;color:-moz-use-text-color windowtext;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style=";font-family:Arial;font-size:11;" >1.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: center;" align="center"><span style=";font-family:Arial;font-size:11;" ><o:p> </o:p></span></p> <p class="MsoNormal" style="text-align: center;" align="center"><span style=";font-family:Arial;font-size:11;" ><o:p> </o:p></span></p> </td> <td style="border-style: none solid none none; padding: 0cm 5.4pt; width: 171pt;color:-moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color;" valign="top" width="228"> <p class="MsoNormal"><span style=";font-family:Arial;font-size:11;" >Hak dan Kewajiban Wajib Pajak<o:p></o:p></span></p> </td> <td style="border-style: none solid none none; padding: 0cm 5.4pt; width: 274.5pt;color:-moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color;" valign="top" width="366"> <p class="MsoNormal" style="margin-left: 12.6pt; text-indent: -12.6pt;"><!--[if !supportLists]--><span style=";font-family:Arial;font-size:11;" ><span style="">1.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span style=";font-family:Arial;font-size:11;" >Tatacara NPWP<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 12.6pt; text-indent: -12.6pt;"><!--[if !supportLists]--><span style=";font-family:Arial;font-size:11;" ><span style="">2.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span style=";font-family:Arial;font-size:11;" >Tatacara SPT<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 12.6pt; text-indent: -12.6pt;"><!--[if !supportLists]--><span style=";font-family:Arial;font-size:11;" ><span style="">3.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span style=";font-family:Arial;font-size:11;" >Tatacara Pembayaran/Penyetoran<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 12.6pt; text-indent: -12.6pt;"><!--[if !supportLists]--><span style=";font-family:Arial;font-size:11;" ><span style="">4.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span style=";font-family:Arial;font-size:11;" >Hak-hak Wajib Pajak<o:p></o:p></span></p> <p class="MsoNormal"><span style=";font-family:Arial;font-size:11;" ><o:p> </o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 27.9pt;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style=";font-family:Arial;font-size:11;" >2.<o:p></o:p></span></p> </td> <td style="border-style: solid solid solid none; padding: 0cm 5.4pt; width: 171pt;color:windowtext windowtext windowtext -moz-use-text-color;" valign="top" width="228"> <p class="MsoNormal"><span style=";font-family:Arial;font-size:11;" >Wewenang dan hak Fiskus <o:p></o:p></span></p> </td> <td style="border-style: solid solid solid none; padding: 0cm 5.4pt; width: 274.5pt;color:windowtext windowtext windowtext -moz-use-text-color;" valign="top" width="366"> <p class="MsoNormal" style="margin-left: 12.6pt; text-indent: -12.6pt;"><!--[if !supportLists]--><span style=";font-family:Arial;font-size:11;" ><span style="">1.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span style=";font-family:Arial;font-size:11;" >NPWP<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 12.6pt; text-indent: -12.6pt;"><!--[if !supportLists]--><span style=";font-family:Arial;font-size:11;" ><span style="">2.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span style=";font-family:Arial;font-size:11;" >Penetapan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 12.6pt; text-indent: -12.6pt;"><!--[if !supportLists]--><span style=";font-family:Arial;font-size:11;" ><span style="">3.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span style=";font-family:Arial;font-size:11;" >Pemeriksaan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 12.6pt; text-indent: -12.6pt;"><!--[if !supportLists]--><span style=";font-family:Arial;font-size:11;" ><span style="">4.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span style=";font-family:Arial;font-size:11;" >Pembukuan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 12.6pt; text-indent: -12.6pt;"><!--[if !supportLists]--><span style=";font-family:Arial;font-size:11;" ><span style="">5.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span style=";font-family:Arial;font-size:11;" >Memutus Keberatan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 12.6pt; text-indent: -12.6pt;"><!--[if !supportLists]--><span style=";font-family:Arial;font-size:11;" ><span style="">6.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span style=";font-family:Arial;font-size:11;" >Memutus penundaan dan mengangsur pembayaran<o:p></o:p></span></p> <p class="MsoNormal"><span style=";font-family:Arial;font-size:11;" ><o:p> </o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; padding: 0cm 5.4pt; width: 27.9pt;color:-moz-use-text-color windowtext windowtext;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style=";font-family:Arial;font-size:11;" >3.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 171pt;color:-moz-use-text-color windowtext windowtext -moz-use-text-color;" valign="top" width="228"> <p class="MsoNormal"><span style=";font-family:Arial;font-size:11;" lang="SV" >Penagihan Pajak dengan Surat Paksa<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 274.5pt;color:-moz-use-text-color windowtext windowtext -moz-use-text-color;" valign="top" width="366"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style=";font-family:Arial;font-size:11;" ><span style="">1.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span style=";font-family:Arial;font-size:11;" >Pengertian<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style=";font-family:Arial;font-size:11;" ><span style="">2.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span style=";font-family:Arial;font-size:11;" >Tata Cara Penagihan<o:p></o:p></span></p> </td> </tr> <tr style="page-break-inside: avoid;"> <td style="border-style: none solid solid; padding: 0cm 5.4pt; width: 27.9pt;color:-moz-use-text-color windowtext windowtext;" valign="top" width="37"> <p class="MsoNormal" style="text-align: center;" align="center"><span style=";font-family:Arial;font-size:11;" >4.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 171pt;color:-moz-use-text-color windowtext windowtext -moz-use-text-color;" valign="top" width="228"> <p class="MsoNormal"><span style=";font-family:Arial;font-size:11;" >Pengadilan Pajak<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 274.5pt;color:-moz-use-text-color windowtext windowtext -moz-use-text-color;" valign="top" width="366"> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style=";font-family:Arial;font-size:11;" ><span style="">1.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span style=";font-family:Arial;font-size:11;" >Ketentuan Umum<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;"><!--[if !supportLists]--><span style=";font-family:Arial;font-size:11;" ><span style="">2.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span style=";font-family:Arial;font-size:11;" >Proses Pengadilan Pajak<o:p></o:p></span></p> </td> </tr> </tbody></table> <p class="MsoBodyText2" style="line-height: 18pt;"><span style=";font-family:";" ><o:p> </o:p></span></p>Kerjasama Diklat Perpajakan Depkeuhttp://www.blogger.com/profile/07270066781224452727noreply@blogger.com0tag:blogger.com,1999:blog-3429442337756729259.post-372437654185744442007-09-04T02:39:00.000-07:002007-09-06T19:19:20.326-07:00KURIKULUM :<p class="MsoNormal" style="margin-left: 18pt; text-align: justify; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" >Kurikulum dan silabus Pelatihan Perpajakan ini mengacu pada Lampiran Keputusan Menteri Keuangan Republik Indonesia Nomor: 294/KMK.04/1998 tanggal 28 Mei 1998 tentang Konsultan Pajak Indonesia yang terdiri dari sembilan mata pelajaran ditambah beberapa materi yang dipandang perlu lainnya. Komposisi Materi Pelatihan dan jam pelatihan dapat juga disesuaikan dengan keperluan pengguna.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; text-align: justify; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" ><o:p><br /></o:p></span></p> <table class="MsoTableGrid" style="border: medium none ; margin-left: 5.4pt; border-collapse: collapse;" border="1" cellpadding="0" cellspacing="0"> <tbody><tr style="height: 30.3pt;"> <td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 28.85pt; height: 30.3pt;" width="38"> <p class="MsoNormal" style="text-align: center; line-height: 150%;" align="center"><b style=""><span lang="IN" style="font-family:Tahoma;">No<o:p></o:p></span></b></p> </td> <td style="border-style: solid solid solid none; padding: 0cm 5.4pt; width: 313.15pt; height: 30.3pt;" width="418"> <p class="MsoNormal" style="text-align: center; line-height: 150%;" align="center"><b style=""><span lang="IN" style="font-family:Tahoma;">Materi Pelatihan<o:p></o:p></span></b></p> </td> <td style="border-style: solid solid solid none; padding: 0cm 5.4pt; width: 90pt; height: 30.3pt;" width="120"> <p class="MsoNormal" style="text-align: center; line-height: 150%;" align="center"><b style=""><span lang="IN" style="font-family:Tahoma;">Keterangan<o:p></o:p></span></b></p> </td> </tr> <tr style=""> <td style="border-style: none solid solid; padding: 0cm 5.4pt; width: 28.85pt;" valign="top" width="38"> <p class="MsoNormal" style="text-align: right; line-height: 150%;" align="right"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >1.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 313.15pt;" valign="top" width="418"> <p class="MsoNormal" style="text-align: justify; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" ><a href="http://ksdpajak.blogspot.com/2007/09/ketentuan-umum-perpajakan.html">Ketentuan Umum Tata Cara Perpajakan (KUP)</a> <o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"> <p class="MsoNormal" style="text-align: center; line-height: 150%;" align="center"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >Pokok<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="border-style: none solid solid; padding: 0cm 5.4pt; width: 28.85pt;" valign="top" width="38"> <p class="MsoNormal" style="text-align: right; line-height: 150%;" align="right"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >2.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 313.15pt;" valign="top" width="418"> <p class="MsoNormal" style="text-align: justify; line-height: 150%;"><a href="http://ksdpajak.blogspot.com/2007/09/bea-materai-pbbdan-bphtb.html"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >Bea Materai, Pajak Bumi dan Bangunan (PBB), Bea Perolehan Hak atas Tanah dan Bangunan</span><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" > (</span><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >BPHTB)<o:p></o:p></span></a></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"> <p class="MsoNormal" style="text-align: center; line-height: 150%;" align="center"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >Pokok<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="border-style: none solid solid; padding: 0cm 5.4pt; width: 28.85pt;" valign="top" width="38"> <p class="MsoNormal" style="text-align: right; line-height: 150%;" align="right"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >3.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 313.15pt;" valign="top" width="418"> <p class="MsoNormal" style="text-align: justify; line-height: 150%;"><a href="http://ksdpajak.blogspot.com/2007/09/pajak-penghasilan.html"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >Pajak Penghasilan (PPh) Orang Pribadi, WP Badan dan SPT Masa/Tahunannya<o:p></o:p></span></a></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"> <p class="MsoNormal" style="text-align: center; line-height: 150%;" align="center"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >Pokok<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="border-style: none solid solid; padding: 0cm 5.4pt; width: 28.85pt;" valign="top" width="38"> <p class="MsoNormal" style="text-align: right; line-height: 150%;" align="right"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >4.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 313.15pt;" valign="top" width="418"> <p class="MsoNormal" style="text-align: justify; line-height: 150%;"><a href="http://ksdpajak.blogspot.com/2007/09/pajak-pertambahan-nilai.html"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >Pajak Pertambahan Nilai (PPN), Pajak Penjualan Barang Mewah (PPnBM) dan SPT Masanya<o:p></o:p></span></a></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"> <p class="MsoNormal" style="text-align: center; line-height: 150%;" align="center"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >Pokok<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="border-style: none solid solid; padding: 0cm 5.4pt; width: 28.85pt;" valign="top" width="38"> <p class="MsoNormal" style="text-align: right; line-height: 150%;" align="right"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >5.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 313.15pt;" valign="top" width="418"> <p class="MsoNormal" style="text-align: justify; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" ><a href="http://ksdpajak.blogspot.com/2007/09/pph-pot-put.html">PPh Pemotongan Pemungutan</a><o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"> <p class="MsoNormal" style="text-align: center; line-height: 150%;" align="center"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >Pokok<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="border-style: none solid solid; padding: 0cm 5.4pt; width: 28.85pt;" valign="top" width="38"> <p class="MsoNormal" style="text-align: right; line-height: 150%;" align="right"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >6.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 313.15pt;" valign="top" width="418"> <p class="MsoNormal" style="text-align: justify; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" ><a href="http://ksdpajak.blogspot.com/2007/09/akuntansi-perpajakan.html">Akuntansi Perpajakan</a><o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"> <p class="MsoNormal" style="text-align: center; line-height: 150%;" align="center"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >Pokok<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="border-style: none solid solid; padding: 0cm 5.4pt; width: 28.85pt;" valign="top" width="38"> <p class="MsoNormal" style="text-align: right; line-height: 150%;" align="right"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >7.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 313.15pt;" valign="top" width="418"> <p class="MsoNormal" style="text-align: justify; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >Penagihan Pajak<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div style="text-align: center;"> </div><div style="text-align: center;"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >Penunjang</span><br /></div><p class="MsoNormal" style="text-align: center; line-height: 150%;" align="center"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" ><o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="border-style: none solid solid; padding: 0cm 5.4pt; width: 28.85pt;" valign="top" width="38"> <p class="MsoNormal" style="text-align: right; line-height: 150%;" align="right"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >8.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 313.15pt;" valign="top" width="418"> <p class="MsoNormal" style="text-align: justify; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >Tax Planning<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 90pt; text-align: center;" valign="top" width="120"> <span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >Penunjang</span></td> </tr> <tr style=""> <td style="border-style: none solid solid; padding: 0cm 5.4pt; width: 28.85pt;" valign="top" width="38"> <p class="MsoNormal" style="text-align: right; line-height: 150%;" align="right"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >9.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 313.15pt;" valign="top" width="418"> <p class="MsoNormal" style="text-align: justify; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >Penagihan Pajak dengan Surat Paksa (PPSP) <o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div style="text-align: center;"> </div><p class="MsoNormal" style="line-height: 150%; text-align: center;"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >Penunjang</span></p> </td> </tr> <tr style=""> <td style="border-style: none solid solid; padding: 0cm 5.4pt; width: 28.85pt;" valign="top" width="38"> <p class="MsoNormal" style="text-align: right; line-height: 150%;" align="right"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >10.<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 313.15pt;" valign="top" width="418"> <p class="MsoNormal" style="text-align: justify; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >Badan Penyelesaian Sengketa Pajak (BPSP)/ Pengadilan Pajak<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div style="text-align: center;"> </div><p class="MsoNormal" style="line-height: 150%; text-align: center;"><span style="line-height: 150%;font-family:Tahoma;font-size:11;" lang="IN" >Penunjang</span></p> </td> </tr> </tbody></table>Kerjasama Diklat Perpajakan Depkeuhttp://www.blogger.com/profile/07270066781224452727noreply@blogger.com0tag:blogger.com,1999:blog-3429442337756729259.post-12693420100294025502007-09-04T02:34:00.001-07:002007-09-06T19:13:44.239-07:00TUJUAN<p class="MsoNormal" style="text-align: justify; text-indent: 54pt; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" ><span style="font-style: italic;">Pelatihan Perpajakan ini bertujuan untuk:</span><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" ><span style="">1.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" >meningkatkan pengetahuan dan pemahaman dalam penerapan peraturan-peraturan perpajakan, <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" ><span style="">2.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" >mewujudkan tenaga perpajakan yang terampil, <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" ><span style="">3.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" >menyamakan persepsi antara pimpinan/pengambil kebijakan dengan pelaksana di bidang perpajakan,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" ><span style="">4.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" >meningkatkan kinerja institusi yang sadar dan peduli pajak.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" ><o:p> </o:p><span style="font-style: italic;">Setelah selesai pelatihan, lulusan diharapkan mampu:</span> <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" >1) melaksanakan tugas rutin perpajakan, <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" >2) menerapkan <span style=""> </span>perundang-undangan <span style=""> </span>dan <span style=""> </span>ketentuan <span style=""> </span>pelaksanaan <span style=""> </span>di bidang perpajakan, <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" >3) menghitung besarnya pajak terutang, <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" >4) mengajukan proses peninjauan kembali dan uraian pemandangan keberatan dan banding, <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" >5) mengolah data menjadi informasi perpajakan, <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" >6) memahami sanksi-sanksi yang dikenakan <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" >7) melaporkan dan mempertanggungjawabkan penghitungan jumlah pajak yang sebenarnya terhutang, <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" >8) melaporkan pembayaran atau pelunasan pajak baik yang dilakukan wajib pajak sendiri maupun melalui mekanisme pemotongan dan pemungutan yang dilakukan oleh fihak ketiga (<i style="">with holding system</i>), <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -27pt; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" ><span style=""> </span>9) melaporkan harta dan kewajiban serta pembayaran dari pemotong atau pemungut tentang pemotongan dan pemungutan pajak yang telah dilakukan. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 72pt; text-align: justify; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" ><o:p> </o:p></span></p>Kerjasama Diklat Perpajakan Depkeuhttp://www.blogger.com/profile/07270066781224452727noreply@blogger.com0tag:blogger.com,1999:blog-3429442337756729259.post-9318562081216390712007-09-04T02:33:00.000-07:002007-09-06T19:15:45.434-07:00LATAR BELAKANG<p class="MsoNormal" style="text-align: justify; text-indent: 54pt; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" >Perpajakan di Indonesia yang menganut system <i style="">Self Assessment</i> menuntut wajib pajak untuk menghitung, membayar, dan melaporkan sendiri pajak terutang yang menjadi kewajibannya. Dengan demikian maka pengetahuan perpajakan yang memadai adalah menjadi salah satu syarat yang harus dimiliki oleh wajib pajak agar dapat memenuhi kewajiban perpajakannya secara baik dan benar. Oleh karena itu, informasi yang lengkap tentang hak dan kewajiban wajib pajak harus dapat tersosialisasikan dengan luas dan utuh.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 54pt; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" >Guna mengakomodasi hal tersebut di atas dan mengantisipasi perkembangan perpajakan yang dinamis serta mempersiapkan tenaga profesional yang memiliki pengetahuan, keterampilan, dan sikap dalam menangani perpajakan Indonesia maka kami selaku lembaga resmi pemerintah dalam diklat perpajakan menyelenggarakan Pelatihan Perpajakan yang aplikatif. Pelatihan ini juga diselenggarakan untuk memenuhi kebutuhan dari institusi pemerintah dan swasta yang telah bekerja sama kemudian melanjutkan kembali kerjasama untuk beberapa angkatan.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 54pt; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" ><o:p> </o:p></span></p>Kerjasama Diklat Perpajakan Depkeuhttp://www.blogger.com/profile/07270066781224452727noreply@blogger.com0tag:blogger.com,1999:blog-3429442337756729259.post-75080696160548721702007-09-04T02:26:00.000-07:002007-09-11T21:42:59.257-07:00PRAKATA<p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" >Pusat Pendidikan dan Pelatihan Perpajakan Departemen Keuangan Republik Indonesia dalam upayanya mewujudkan visi untuk menghasilkan sumber daya manusia yang profesional di bidang perpajakan menjalankan misinya dalam bentuk penyelenggaraan seminar, pendidikan, pelatihan dan pengembangan terbaik di bidang perpajakan. Sasaran dari misi ini adalah mencakup fiskus (pemungut pajak) dan wajib pajak karena masing–masing subyek memiliki kompetensi yang sangat berpengaruh terhadap perpajakan sehingga diharapkan adanya kesamaan pengetahuan dan tindakan guna terciptanya sinergi yang baik dalam pengelolaan perpajakan.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" >Misi yang ditempuh ini merupakan wujud kontribusi proaktif kami dalam berpartisipasi memberikan sumbangsih demi peningkatan kualitas dan profesionalisme pegawai yang memerlukan pengetahuan di bidang keuangan negara. Program-program yang tercakup di dalamnya selalu disesuaikan dengan kebutuhan riil dan peraturan terbaru.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:Tahoma;font-size:13;" lang="IN" >Guna memberikan kesempatan bagi para pengguna jasa (<i style="">users</i>) untuk turut serta dalam penyelenggaraan kegiatan pada Pusat Pendidikan dan Pelatihan Perpajakan maka kami tuangkan dalam bentuk Proposal Pendidikan dan Pelatihan Perpajakan Terapan. Kami berharap dengan terbitnya proposal ini dapat dimanfaatkan sebaik-baiknya oleh semua fihak.</span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt;"><span style=";font-family:Tahoma;font-size:13;" lang="IN" ><o:p> </o:p></span></p>Kerjasama Diklat Perpajakan Depkeuhttp://www.blogger.com/profile/07270066781224452727noreply@blogger.com0