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PERPAJAKAN DI INDONESIA Pembahasan Lengkap Berdasarkan Perundang-Undangan dan Aturan Pelaksanaan Terbaru Edisi 1

Buku Perpajakan ini disusun untuk memenuhi buku referensi sebagai panduan dalam belajar perpaja-kan dan memahami regulasi yang terkait perpajakan, dan tentunya sangat bermanfaat bagi para Ma-hasiswa, akademisi, dan juga Wajib pajak, serta pihak-pihak lainnya yang ingin mempelajari sistem perpajakan di Indonesia. Materi, disajikan sistematis, lengkap sehingga buku ini sederhana dan mu-dah dipahami. Adapun yang dibahas di dalam buku ini antara lain:

1. Ketentuan Umum dan Tatacara Perpajakan2. Pajak Pengahasilan3. Pajak Pertambahan Nilai dan Pajak Penjualan Barang Mewah4. Pajak Internasional5. Pajak Bumi dan Bangunan6. Bea Perolehan Hak atas Tanah dan Bangunan7. Bea Materai8. Penagihan Pajak9. Akuntansi Perpajakan

Farid Wajdi, Dosen Akutansi pada Fakultas Ekonomi dan Bisnis IAIN Ternate sejak 2009 sampai sekarang. Selain itu juga pernah mengajar di STAN Bintaro, dan berbagai perguruan tinggi swasta di Jakarta. Mena-matkan Sarjana Ekonomi Jurusan Akuntansi dari STIE YPUP pada tahun 2002, Pendidikan Profesi Akuntansi (PPAK) dari Universitas Hasanuddin pada Tahun 2007, Magister Akuntansi Universitas Muslim Indonesia pada tahun 2008, saat ini sebagai Mahasiswa Program Doktor Ilmu Akuntansi Universitas Trisakti Jakarta. Penulis juga sampai saat ini bekerja sebagai

konsultan pada kantor Jasa Akuntan PT Global Sakti Prima sebagai Kuasa Hukum Pengadilan Pa-jak (Pengacara bidang perpajakan) dan telah memiliki sertifikasi Chartered Accountant (CA) kemu-dian, ACPA dari IAPI, ASEAN CPA dari ACPACC dan juga secara khusus pada bidang keilmuan Akuntansi manajemen dari Academy of Finance and Management Australia CMA, CIBA, CERA, CBV, dan juga dari Amerikan Academy of Financial Management CFA, CFRM. Motto Penulis ada-lah sebaik-baiknya manusia adalah ketika ilmunya dapat bermanfaat buat orang lain.

Penerbit The Golden Web, PTJl. Kelapa Dua Wetan No 24Ciracas - Jakarta TimurTelp. 021 2937 8338Fax. 021 8772 0507

FARID WAJDI, SE., AK., M.AK., CA., CFA., ASEAN CPA., CMA

PERPAJAK AN DI INDONESIA

Pembahasan Lengkap Berdasarkan Perundang-Undangan dan Aturan Pelaksanaan Terbaru

i

FARID WAJDI, SE.AK., M.AK., CA., CFA., ASEAN CPA., CMA

PERPAJAK AN DI INDONESIA

Pembahasan Lengkap Berdasarkan Perundang-Undangan dan Aturan Pelaksanaan Terbaru

Penerbit PT. THE GOLDEN WEB

ii

PERPAJAKAN DI INDONESIAPembahasan Lengkap Berdasarkan Perundang-Undangandan Aturan Pelaksanaan Terbaru

Penulis :FARID WAJDI, SE.AK., M.AK., CA., CFA., ASEAN CPA., CMA

Editor :Hotbin Hasugian, SE., MS.I, CMA, CIBA, CERA, CBV

Desain Sampul dan Tata Letak :Tim GW Design

Penerbit : PT. THE GOLDEN WEBJl. Kelapa Dua Wetan No 24 Ciracas - Jakarta TimurTel : 021 2937 8338Fax : 021 8772 0507Email : goldenweb24@gmail.com

Cetakan pertama/ Edisi 1, Desember 2019

Hak cipta dilindungi undang-undangDilarang memperbanyak karya tulis ini sebagian atau seluruhnya, dalam bentuk dan dengan cara apapun tanpa izin tertulis dari penerbit

ISBN : 978-623-92661-0-3

Isi diluar tanggung jawab percetakan

KATA PENGANTAR

Puji dan syukur kami panjatkan kepada Tuhan Yang Maha Esa, atas segala rahmad, taufik dan karunianya buku ini dapat kami selesaikan.

Buku Perpajakan ini disusun untuk edukasi terhadap Wajib Pajak dan juga berguna bagi para mahasiswa dan akademisi dalam mempelajari bidang Perpajakan.

Kami mengucapkan banyak terima kasih kepada semua pihak yang telah memberikan bantuan dan dorongannya dalam penyusunan buku ini, terutama (Penerbit).

Kami menyadari bahwa buku ini mempunyai kekurangan dan kelemahan diberbagai sisi untuk itu kami mohon kritikan, koreksi dan saran konstruktif untuk penyempurnaannya.

Jakarta, 19 Desember 2019

Farid Wajdi

iii

PERPAJAKAN DI INDONESIAPembahasan Lengkap Berdasarkan Perundang-Undangandan Aturan Pelaksanaan Terbaru

Penulis :FARID WAJDI, SE.AK., M.AK., CA., CFA., ASEAN CPA., CMA

Editor :Hotbin Hasugian, SE., MS.I, CMA, CIBA, CERA, CBV

Desain Sampul dan Tata Letak :Tim GW Design

Penerbit : PT. THE GOLDEN WEBJl. Kelapa Dua Wetan No 24 Ciracas - Jakarta TimurTel : 021 2937 8338Fax : 021 8772 0507Email : goldenweb24@gmail.com

Cetakan pertama/ Edisi 1, Desember 2019

Hak cipta dilindungi undang-undangDilarang memperbanyak karya tulis ini sebagian atau seluruhnya, dalam bentuk dan dengan cara apapun tanpa izin tertulis dari penerbit

ISBN : 978-623-92661-0-3

Isi diluar tanggung jawab percetakan

KATA PENGANTAR

Puji dan syukur kami panjatkan kepada Tuhan Yang Maha Esa, atas segala rahmad, taufik dan karunianya buku ini dapat kami selesaikan.

Buku Perpajakan ini disusun untuk edukasi terhadap Wajib Pajak dan juga berguna bagi para mahasiswa dan akademisi dalam mempelajari bidang Perpajakan.

Kami mengucapkan banyak terima kasih kepada semua pihak yang telah memberikan bantuan dan dorongannya dalam penyusunan buku ini, terutama (Penerbit).

Kami menyadari bahwa buku ini mempunyai kekurangan dan kelemahan diberbagai sisi untuk itu kami mohon kritikan, koreksi dan saran konstruktif untuk penyempurnaannya.

Jakarta, 19 Desember 2019

Farid Wajdi

1

1

DAFTAR ISI BAGIAN I .......................................................................................................................................... 15

Ketentuan Umum dan Tatacara Perpajakan ........................................................................................ 15

BAB 1 Sistematika Undang - Undang Ketentuan Umum dan Tata Cara Perpajakan .......................... 17

A. Pendaftaran NPWP dan atau PKP ............................................................................................. 17

B. Penyetoran Pajak ...................................................................................................................... 17

C. Pelaporan Pajak ........................................................................................................................ 18

D. Restitusi Pajak .......................................................................................................................... 18

E. Pembukuan/Pencatatan ............................................................................................................. 18

F. Pemeriksaan Pajak .................................................................................................................... 18

G. Surat Ketetapan Pajak ............................................................................................................... 19

H. Penagihan Pajak ........................................................................................................................ 19

I. Tindak Pidana Perpajakan ........................................................................................................ 19

J. Penyidikan Pajak ...................................................................................................................... 19

K. Wakil dan Kuasa Wajib Pajak .................................................................................................. 19

BAB 2Nomor Pokok Wajib Pajak (NPWP) ........................................................................................ 20

A. Pengertian Wajib Pajak ............................................................................................................. 20

B. Pengertian dan Fungsi Nomor Pokok Wajib Pajak ................................................................... 20

C. Kewajiban Memperoleh NPWP ................................................................................................ 21

D. NPWP Keluarga (Isteri dan Anak)............................................................................................ 21

E. Jangka Waktu Pendaftaran NPWP ............................................................................................ 22

F. Tempat Pendaftaran NPW ........................................................................................................ 22

G. NPWP secara Jabatan ............................................................................................................... 22

H. Kewajiban Perpajakan Wajib Pajak .......................................................................................... 22

I. Kewajiban setelah Memperoleh NPWP .................................................................................... 23

J. Hak Perpajakan Wajib Pajak .................................................................................................... 23

K. Wewenang Direktur Jenderal Pajak .......................................................................................... 23

L. Sanksi Tidak Mendaftarkan Diri NPWP: Sanksi Administrasi ................................................. 24

M. Sanksi Tidak Mendaftarkan Diri NPWP: Sanksi Pidana ........................................................... 24

N. Penghapusan NPWP ................................................................................................................. 24

BAB 3 Pengukuhan Pengusaha Kena Pajak (PKP) ........................................................................ 26

A. Pengusaha Kena Pajak (PKP) ................................................................................................... 26

B. Pengukuhan Pengusaha Kena Pajak ......................................................................................... 26

C. Aspek Perpajakan Pengukuhan PKP ......................................................................................... 27

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D. Jangka Waktu Melaporkan Usaha/PKP .................................................................................... 27

E. Tempat Pelaporan Usaha .......................................................................................................... 27

F. Pengukuhan PKP Secara Jabatan .............................................................................................. 27

G. Kewajiban PPN ........................................................................................................................ 27

H. Sanksi Tidak Melaporkan PKP: Sanksi Administrasi ............................................................... 28

I. Sanksi Tidak Melaporkan PKP: Sanksi Pidana ......................................................................... 28

J. Pencabutan Pengukuhan PKP ................................................................................................... 28

BAB 4 Penyetoran Pajak .................................................................................................................... 29

A. Sarana Penyetoran Pajak ........................................................................................................... 29

B. Tempat Pembayaran Pajak........................................................................................................ 29

C. Jatuh Tempo Pembayaran ......................................................................................................... 29

D. Hak Wajib Pajak Menunda/Mengangsur Pembayaran Pajak .................................................... 31

E. Sanksi Perpajakan Terkait Pembayaran Pajak: Sanksi Administrasi......................................... 31

F. Sanksi Perpajakan Terkait Pembayaran Pajak: Sanksi Pidana .................................................. 31

BAB 5 Pelaporan Pajak ...................................................................................................................... 33

A. Definisi dan Fungsi Surat Pemberitahuan (SPT) ...................................................................... 33

B. Kewajiban Menyampaikan SPT ............................................................................................... 33

C. Tandatangan SPT ...................................................................................................................... 33

D. Jenis dan Bentuk SPT: SPT Masa dan Tahunan ....................................................................... 34

E. SPT Tahunan WP Pembukuan selain Rupiah ........................................................................... 34

F. Tempat Penyampaian SPT ........................................................................................................ 34

G. Cara Penyampaian SPT ............................................................................................................ 34

H. Batas Waktu Penyampaian SPT ................................................................................................ 35

I. SPT Dianggap Tidak Disampaikan ........................................................................................... 35

J. Penyampaian SPT WP Usaha Kecil dan Daerah Tertentu ........................................................ 35

K. Wajib Pajak Dikecualikan Penyampaian SPT........................................................................... 36

L. SPT Kurang Bayar .................................................................................................................... 36

M. SPT Lebih Bayar ...................................................................................................................... 36

N. Sanksi Tidak Menyampaikan SPT: Sanksi Administrasi Denda ............................................... 37

O. Sanksi Tidak Menyampaikan SPT: Sanksi Pidana .................................................................... 37

P. Hak WP: Perpanjangan Penyampaian SPT Tahunan PPh ......................................................... 38

Q. Hak WP: Pembetulan SPT Sebelum Pemeriksaan .................................................................... 38

R. Hak WP: Pengungkapan Ketidakbenaran Penyidikan............................................................... 38

S. Hak WP: Pengungkapan Ketidakbenaran Saat Pemeriksaan .................................................... 39

3

T. Hak WP: Pembetulan SPT karena Kompensasi Kerugian ........................................................ 39

BAB 6 Pembukuan dan Pemeriksaan Pajak ....................................................................................... 40

A. Pengertian dan Fungsi Pembukuan ........................................................................................... 40

B. Wajib Pembukuan..................................................................................................................... 40

C. Tidak Wajib Pembukuan Namun Boleh Pencatatan ................................................................. 40

D. Syarat Pembukuan .................................................................................................................... 41

E. Pembukuan: Bahasa Asing dan Mata Uang Rupiah .................................................................. 41

F. Wewenang dan Tujuan Pemeriksaan Pajak .............................................................................. 42

G. Pemeriksaan .............................................................................................................................. 42

H. Kriteria Pemeriksaan: Menguji Kepatuhan ............................................................................... 42

I. Kriteria Pemeriksaan: Tujuan Lain ........................................................................................... 42

J. Pemeriksaan: Kewajiban Wajib Pajak ...................................................................................... 43

K. Pemeriksaan: Hak Wajib Pajak ................................................................................................. 43

L. Produk Pemeriksaan ................................................................................................................. 43

M. Ada Indikasi Pidana .................................................................................................................. 44

BAB 7 Penetapan dan Ketetapan Pajak .............................................................................................. 46

A. Pelaporan dan Penyetoran Pajak Sesuai Ketentuan Perpajakan ................................................ 46

B. Wewenang Menetapkan Pajak (Penetapan) .............................................................................. 46

C. Jenis Ketetapan Pajak ............................................................................................................... 46

D. Surat Ketetapan Pajak Kurang Bayar (SKPKB) ....................................................................... 47

E. Surat Ketetapan Pajak Kurang Bayar Tambahan (SKPKBT) ................................................... 49

F. Surat Ketetapan Pajak Nihil (SKPN) ........................................................................................ 50

G. Surat Ketetapan Pajak Lebih Bayar (SKPLB) .......................................................................... 50

H. Surat Keputusan Pengembalian Pendahuluan Kelebihan Pajak (SKPPKP) .............................. 50

I. Surat Tagihan Pajak (STP) ....................................................................................................... 51

J. Pelunasan Surat Ketetapan Pajak .............................................................................................. 52

K. Hak dan Kewajiban Wajib Pajak .............................................................................................. 52

BAB 8 Penagihan Pajak ...................................................................................................................... 54

A. Definisi Penagihan Pajak .......................................................................................................... 54

B. Penanggung Pajak..................................................................................................................... 54

C. Dasar Penagihan Pajak ............................................................................................................. 54

D. Dasar Hukum Pelaksanaan Penagihan ...................................................................................... 54

E. Penagihan Seketika dan Sekaligus ............................................................................................ 55

F. Undang-Undang Penagihan Pajak ............................................................................................ 55

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D. Jangka Waktu Melaporkan Usaha/PKP .................................................................................... 27

E. Tempat Pelaporan Usaha .......................................................................................................... 27

F. Pengukuhan PKP Secara Jabatan .............................................................................................. 27

G. Kewajiban PPN ........................................................................................................................ 27

H. Sanksi Tidak Melaporkan PKP: Sanksi Administrasi ............................................................... 28

I. Sanksi Tidak Melaporkan PKP: Sanksi Pidana ......................................................................... 28

J. Pencabutan Pengukuhan PKP ................................................................................................... 28

BAB 4 Penyetoran Pajak .................................................................................................................... 29

A. Sarana Penyetoran Pajak ........................................................................................................... 29

B. Tempat Pembayaran Pajak........................................................................................................ 29

C. Jatuh Tempo Pembayaran ......................................................................................................... 29

D. Hak Wajib Pajak Menunda/Mengangsur Pembayaran Pajak .................................................... 31

E. Sanksi Perpajakan Terkait Pembayaran Pajak: Sanksi Administrasi......................................... 31

F. Sanksi Perpajakan Terkait Pembayaran Pajak: Sanksi Pidana .................................................. 31

BAB 5 Pelaporan Pajak ...................................................................................................................... 33

A. Definisi dan Fungsi Surat Pemberitahuan (SPT) ...................................................................... 33

B. Kewajiban Menyampaikan SPT ............................................................................................... 33

C. Tandatangan SPT ...................................................................................................................... 33

D. Jenis dan Bentuk SPT: SPT Masa dan Tahunan ....................................................................... 34

E. SPT Tahunan WP Pembukuan selain Rupiah ........................................................................... 34

F. Tempat Penyampaian SPT ........................................................................................................ 34

G. Cara Penyampaian SPT ............................................................................................................ 34

H. Batas Waktu Penyampaian SPT ................................................................................................ 35

I. SPT Dianggap Tidak Disampaikan ........................................................................................... 35

J. Penyampaian SPT WP Usaha Kecil dan Daerah Tertentu ........................................................ 35

K. Wajib Pajak Dikecualikan Penyampaian SPT........................................................................... 36

L. SPT Kurang Bayar .................................................................................................................... 36

M. SPT Lebih Bayar ...................................................................................................................... 36

N. Sanksi Tidak Menyampaikan SPT: Sanksi Administrasi Denda ............................................... 37

O. Sanksi Tidak Menyampaikan SPT: Sanksi Pidana .................................................................... 37

P. Hak WP: Perpanjangan Penyampaian SPT Tahunan PPh ......................................................... 38

Q. Hak WP: Pembetulan SPT Sebelum Pemeriksaan .................................................................... 38

R. Hak WP: Pengungkapan Ketidakbenaran Penyidikan............................................................... 38

S. Hak WP: Pengungkapan Ketidakbenaran Saat Pemeriksaan .................................................... 39

3

T. Hak WP: Pembetulan SPT karena Kompensasi Kerugian ........................................................ 39

BAB 6 Pembukuan dan Pemeriksaan Pajak ....................................................................................... 40

A. Pengertian dan Fungsi Pembukuan ........................................................................................... 40

B. Wajib Pembukuan..................................................................................................................... 40

C. Tidak Wajib Pembukuan Namun Boleh Pencatatan ................................................................. 40

D. Syarat Pembukuan .................................................................................................................... 41

E. Pembukuan: Bahasa Asing dan Mata Uang Rupiah .................................................................. 41

F. Wewenang dan Tujuan Pemeriksaan Pajak .............................................................................. 42

G. Pemeriksaan .............................................................................................................................. 42

H. Kriteria Pemeriksaan: Menguji Kepatuhan ............................................................................... 42

I. Kriteria Pemeriksaan: Tujuan Lain ........................................................................................... 42

J. Pemeriksaan: Kewajiban Wajib Pajak ...................................................................................... 43

K. Pemeriksaan: Hak Wajib Pajak ................................................................................................. 43

L. Produk Pemeriksaan ................................................................................................................. 43

M. Ada Indikasi Pidana .................................................................................................................. 44

BAB 7 Penetapan dan Ketetapan Pajak .............................................................................................. 46

A. Pelaporan dan Penyetoran Pajak Sesuai Ketentuan Perpajakan ................................................ 46

B. Wewenang Menetapkan Pajak (Penetapan) .............................................................................. 46

C. Jenis Ketetapan Pajak ............................................................................................................... 46

D. Surat Ketetapan Pajak Kurang Bayar (SKPKB) ....................................................................... 47

E. Surat Ketetapan Pajak Kurang Bayar Tambahan (SKPKBT) ................................................... 49

F. Surat Ketetapan Pajak Nihil (SKPN) ........................................................................................ 50

G. Surat Ketetapan Pajak Lebih Bayar (SKPLB) .......................................................................... 50

H. Surat Keputusan Pengembalian Pendahuluan Kelebihan Pajak (SKPPKP) .............................. 50

I. Surat Tagihan Pajak (STP) ....................................................................................................... 51

J. Pelunasan Surat Ketetapan Pajak .............................................................................................. 52

K. Hak dan Kewajiban Wajib Pajak .............................................................................................. 52

BAB 8 Penagihan Pajak ...................................................................................................................... 54

A. Definisi Penagihan Pajak .......................................................................................................... 54

B. Penanggung Pajak..................................................................................................................... 54

C. Dasar Penagihan Pajak ............................................................................................................. 54

D. Dasar Hukum Pelaksanaan Penagihan ...................................................................................... 54

E. Penagihan Seketika dan Sekaligus ............................................................................................ 55

F. Undang-Undang Penagihan Pajak ............................................................................................ 55

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4

G. Hak Mendahulu Utang Pajak .................................................................................................... 55

H. Daluwarsa Penagihan................................................................................................................ 56

I. Gugatan Pelaksanaan Penagihan ............................................................................................... 56

BAB 9 Upaya Hukum Atas Surat Ketetapan Pajak dan Imbalan Bunga ............................................. 58

A. Pembetulan Pasal 16 UU KUP ................................................................................................. 58

B. Pengurangan/Penghapusan Sanksi Administrasi ....................................................................... 59

C. Pengurangan atau Pembatalan Ketetapan Pajak ........................................................................ 60

D. Pengurangan atau Pembatalan atas STP ................................................................................... 61

E. Pembatalan SKP Hasil Pemeriksaan Cacat Hukum .................................................................. 62

F. Surat Keberatan sesuai Pasal 25 UU KUP ................................................................................ 63

G. Banding .................................................................................................................................... 65

H. Gugatan .................................................................................................................................... 66

I . peninjauan Kembali ........................................................................................................................ 68

J. Imbalan Bunga.......................................................................................................................... 69

BAB 10 Tindak Pidana Perpajakan ..................................................................................................... 72

A. Tindak Pidana Kealpaan Terkait SPT ....................................................................................... 72

B. Tindak Pidana Kesengajaan Terkait SPT .................................................................................. 72

C. Tindak Pidana Kesengajaan terkait NPWP/NPKP .................................................................... 72

D. Tindak Pidana Kesengajaan terkait Pemeriksaan ...................................................................... 73

E. Tindak Pidana Kesengajaan terkait Pembukuan ....................................................................... 73

F. Tindak Pidana Penyetoran Pajak ............................................................................................... 73

G. Tindak Pidana Pengulangan ...................................................................................................... 73

H. Tindak Pidana Percoba ............................................................................................................. 73

I. Tindak Pidana Terkait Faktur Pajak .......................................................................................... 74

J. Tindak Pidana oleh Pejabat ....................................................................................................... 74

K. Tindak Pidana Pihak Ketiga ..................................................................................................... 74

L. Tindak Pidana Menghalangi Penyidikian ................................................................................. 75

M. Tindak Pidana PBB .................................................................................................................. 75

N. Tindak Pidana Bea Materai ....................................................................................................... 76

O. Tindak Pidana Penagihan.......................................................................................................... 77

BAB 11 Penyidikan Pajak .................................................................................................................. 79

A. Pemeriksaan Bukti Permulaan .................................................................................................. 79

B. Penyidikan Pajak ...................................................................................................................... 80

C. Wewenang Penyidik Pajak ....................................................................................................... 80

5

D. Penghentian Penyidikan ............................................................................................................ 81

BAB 12 Wakil dan Kuasa Wajib Pajak, Data dan Rahasia Jabatan .................................................... 82

A. Wakil Wajib Pajak .................................................................................................................... 82

B. Kuasa Wajib Pajak.................................................................................................................... 82

C. Kewajiban Merahasiakan .......................................................................................................... 85

D. Kewajiban Memberikan Keterangan/Bukti ............................................................................... 85

E. Kewajiban Menyampaikan Data dan Informasi ........................................................................ 86

BAGIAN II ......................................................................................................................................... 87

BAB 13 Sistematika Undang-Undang Pajak Penghasilan (PPh) ......................................................... 89

A. Subjek Pajak ............................................................................................................................. 89

B. Objek PPh ................................................................................................................................. 89

C. Penghitungan PPh ..................................................................................................................... 89

D. Penghasilan Neto ...................................................................................................................... 89

E. Biaya Fiska ............................................................................................................................... 89

F. Norma Penghitungan ................................................................................................................ 90

G. Tarif PPh................................................................................................................................... 90

H. Pembayaran PPh ....................................................................................................................... 90

I. Kewajiban Pemotongan/Pemungutan PPh ................................................................................ 90

J. Pemajakan Wajib Pajak Luar Negeri ........................................................................................ 91

K. Pemajakan Usaha Tertentu ....................................................................................................... 91

L. Fasilitas Pajak Penghasilan ....................................................................................................... 91

BAB 14 Subjek Pajak Penghasilan ..................................................................................................... 92

A. Pajak Penghasilan Dikenakan Kepada Subjek Pajak ................................................................ 92

B. Subjek Pajak ............................................................................................................................. 92

C. Bukan Subjek Pajak .................................................................................................................. 93

D. Subjek Pajak: Dalam Negeri dan Luar Negeri .......................................................................... 94

E. Subjek Pajak Dalam Negeri ...................................................................................................... 94

F. Subjek Pajak Luar Negeri ......................................................................................................... 95

G. Mulai dan Bereaksi Subjek Pajak ............................................................................................. 96

BAB 15 Objek PPh dan Bukan Objek PPh ........................................................................................ 97

A. Penghasilan Sebagai Objek PPh ............................................................................................... 97

B. Penghasilan Bukan Objek PPh................................................................................................ 101

BAB 16Penghitungan PPh Terutang atas Penghasilan yang Diterima ............................................. 106

A. PPh Final atas Penghasilan Tertentu ....................................................................................... 106

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G. Hak Mendahulu Utang Pajak .................................................................................................... 55

H. Daluwarsa Penagihan................................................................................................................ 56

I. Gugatan Pelaksanaan Penagihan ............................................................................................... 56

BAB 9 Upaya Hukum Atas Surat Ketetapan Pajak dan Imbalan Bunga ............................................. 58

A. Pembetulan Pasal 16 UU KUP ................................................................................................. 58

B. Pengurangan/Penghapusan Sanksi Administrasi ....................................................................... 59

C. Pengurangan atau Pembatalan Ketetapan Pajak ........................................................................ 60

D. Pengurangan atau Pembatalan atas STP ................................................................................... 61

E. Pembatalan SKP Hasil Pemeriksaan Cacat Hukum .................................................................. 62

F. Surat Keberatan sesuai Pasal 25 UU KUP ................................................................................ 63

G. Banding .................................................................................................................................... 65

H. Gugatan .................................................................................................................................... 66

I . peninjauan Kembali ........................................................................................................................ 68

J. Imbalan Bunga.......................................................................................................................... 69

BAB 10 Tindak Pidana Perpajakan ..................................................................................................... 72

A. Tindak Pidana Kealpaan Terkait SPT ....................................................................................... 72

B. Tindak Pidana Kesengajaan Terkait SPT .................................................................................. 72

C. Tindak Pidana Kesengajaan terkait NPWP/NPKP .................................................................... 72

D. Tindak Pidana Kesengajaan terkait Pemeriksaan ...................................................................... 73

E. Tindak Pidana Kesengajaan terkait Pembukuan ....................................................................... 73

F. Tindak Pidana Penyetoran Pajak ............................................................................................... 73

G. Tindak Pidana Pengulangan ...................................................................................................... 73

H. Tindak Pidana Percoba ............................................................................................................. 73

I. Tindak Pidana Terkait Faktur Pajak .......................................................................................... 74

J. Tindak Pidana oleh Pejabat ....................................................................................................... 74

K. Tindak Pidana Pihak Ketiga ..................................................................................................... 74

L. Tindak Pidana Menghalangi Penyidikian ................................................................................. 75

M. Tindak Pidana PBB .................................................................................................................. 75

N. Tindak Pidana Bea Materai ....................................................................................................... 76

O. Tindak Pidana Penagihan.......................................................................................................... 77

BAB 11 Penyidikan Pajak .................................................................................................................. 79

A. Pemeriksaan Bukti Permulaan .................................................................................................. 79

B. Penyidikan Pajak ...................................................................................................................... 80

C. Wewenang Penyidik Pajak ....................................................................................................... 80

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D. Penghentian Penyidikan ............................................................................................................ 81

BAB 12 Wakil dan Kuasa Wajib Pajak, Data dan Rahasia Jabatan .................................................... 82

A. Wakil Wajib Pajak .................................................................................................................... 82

B. Kuasa Wajib Pajak.................................................................................................................... 82

C. Kewajiban Merahasiakan .......................................................................................................... 85

D. Kewajiban Memberikan Keterangan/Bukti ............................................................................... 85

E. Kewajiban Menyampaikan Data dan Informasi ........................................................................ 86

BAGIAN II ......................................................................................................................................... 87

BAB 13 Sistematika Undang-Undang Pajak Penghasilan (PPh) ......................................................... 89

A. Subjek Pajak ............................................................................................................................. 89

B. Objek PPh ................................................................................................................................. 89

C. Penghitungan PPh ..................................................................................................................... 89

D. Penghasilan Neto ...................................................................................................................... 89

E. Biaya Fiska ............................................................................................................................... 89

F. Norma Penghitungan ................................................................................................................ 90

G. Tarif PPh................................................................................................................................... 90

H. Pembayaran PPh ....................................................................................................................... 90

I. Kewajiban Pemotongan/Pemungutan PPh ................................................................................ 90

J. Pemajakan Wajib Pajak Luar Negeri ........................................................................................ 91

K. Pemajakan Usaha Tertentu ....................................................................................................... 91

L. Fasilitas Pajak Penghasilan ....................................................................................................... 91

BAB 14 Subjek Pajak Penghasilan ..................................................................................................... 92

A. Pajak Penghasilan Dikenakan Kepada Subjek Pajak ................................................................ 92

B. Subjek Pajak ............................................................................................................................. 92

C. Bukan Subjek Pajak .................................................................................................................. 93

D. Subjek Pajak: Dalam Negeri dan Luar Negeri .......................................................................... 94

E. Subjek Pajak Dalam Negeri ...................................................................................................... 94

F. Subjek Pajak Luar Negeri ......................................................................................................... 95

G. Mulai dan Bereaksi Subjek Pajak ............................................................................................. 96

BAB 15 Objek PPh dan Bukan Objek PPh ........................................................................................ 97

A. Penghasilan Sebagai Objek PPh ............................................................................................... 97

B. Penghasilan Bukan Objek PPh................................................................................................ 101

BAB 16Penghitungan PPh Terutang atas Penghasilan yang Diterima ............................................. 106

A. PPh Final atas Penghasilan Tertentu ....................................................................................... 106

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B. Penghasilan Dividen WP Orang Pribadi Dalam Negeri .......................................................... 109

C. Penghasilan Final Distributor/Agen BBM, Pelumas dan Gas ................................................. 109

D. Revaluasi Aktiva Tetap ........................................................................................................... 109

E. Penghasilan PNS/TNI/POLRI/Pejabat dari APBN/D ............................................................. 109

F. Wajib Pajak Tertentu (Pasal 15 UU PPh) ............................................................................... 110

G. Penghasilan di Luar Final ....................................................................................................... 113

H. Penghasilan Wajib Pajak Luar Negeri .................................................................................... 115

BAB 17 Pengurang Penghasilan: Biaya Fiskal dan Biaya Non Fiskal ....................................... 118

A. Pengurangan Penghasilan/Biaya Fiskal .................................................................................. 118

B. Bukan Pengurangan Penghasilan/Biaya Fiskal ....................................................................... 124

BAB 18 Pengurangan Penghasilan: Harga Perolehan, Penyusutan dan Penilaian Persediaan ......... 129

A. Penyusutan Fiskal Aktiva Berwujud ....................................................................................... 129

B. Amortisasi Fiskal Aktiva Tidak Berwujud.............................................................................. 131

C. Metode Penilaian Persediaan .................................................................................................. 134

BAB 19 Pajak Penghasilan Wajib Pajak Badan, Perpajakan Diatur Tersendiri dan Fasilitas Perpajakan ........................................................................................................................................ 135

A. Wajin Pembukuan................................................................................................................... 135

B. PPh atas Penghasilan Final ..................................................................................................... 135

C. PPh atas Penghasilan Non Final ............................................................................................. 135

D. Pengurangan Penghasilan (PPh non Final): Kompensasi Kerugian ........................................ 136

E. Laporan Keuangan Komersial dan Fiskal ............................................................................... 137

F. Tarif PPh Badan Mulai Tahun 2009 ....................................................................................... 137

G. Pelunasan/Pembayaran Pajak.................................................................................................. 139

H. Perpajakan Diatur Secara Khusus ........................................................................................... 139

I. Fasilitas Perpajakan ................................................................................................................ 141

BAB 20 Pajak Penghasilan Wajib Pajak Orang Pribadi ................................................................... 144

A. Pembukuan dan Pencatatan .................................................................................................... 144

B. PPh Penghasilan Final ............................................................................................................. 144

C. PPh Penghasilan Non Final ..................................................................................................... 145

D. Penghitungan Pajak Bagian Tahun Pajak................................................................................ 146

E. Penghasilan Tidak Kena Pajak (PTKP) .................................................................................. 147

F. Tarif PPh Orang Pribadi ......................................................................................................... 147

G. Pelunasan/Pembayaran Pajak.................................................................................................. 148

BAB 21 Kewajaran Transaksi Hubungan Istimewa dan Revaluasi Aktiva Tetap ............................. 149

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A. Kategori Hubungan Istimewa ................................................................................................. 149

B. Kewenangan Direktur Jenderal Pajak ..................................................................................... 150

C. Aturan Perpajakan Terkait Hubungan Istimewa ..................................................................... 150

D. Lampiran Transaksi Hubungan Istimewa ............................................................................... 155

E. Revaluasi Aktiva Tetap ........................................................................................................... 155

BAB 22Pembayaran Pajak Penghasilan ............................................................................................ 156

A. Pembayaran Pajak Melalui Pemotongan Pihak Lain ............................................................... 156

B. Penyetoran Sendiri dalam Tahun Berjalan .............................................................................. 157

C. Sistem Pengkreditan dan Setor Sendiri Akhir Tahun .............................................................. 158

D. Pembebasan Pemotongan/Pemungutan Pajak ......................................................................... 158

E. Pengurangan PPh Pasal 25 ...................................................................................................... 158

BAB 23Pelunasan dalam Tahun Berjalan Pemotongan PPh Pasal 21 ........................................... 160

A. Dasar Hukum .......................................................................................................................... 160

B. Pemotongan PPh Pasal 21....................................................................................................... 160

C. Objek Pemotongan PPh Pasal 21 ............................................................................................ 161

D. Bukan Objek Pemotongan PPh Pasal 21 ................................................................................. 161

E. Objek PPh namun Tidak Dipotong PPh Pasal 21 .................................................................... 161

F. Saat Terutang .......................................................................................................................... 162

G. Penghitungan PPh Pasal 21 ..................................................................................................... 162

BAB 24 Pembayaran Tahun Berjalan:PPh Pasal 22.......................................................................... 168

A. Pemungut dan Objek PPh Pasal 22 ......................................................................................... 168

B. Tarif dan Sifat PPh Pasal 22 ................................................................................................... 169

C. Dikecualikan Pemungutan Pasal 22 ........................................................................................ 173

D. Pengembalian Barang ............................................................................................................. 175

BAB 25 PPh Pasal 23: Kewajiban Pemotongan Pajak dan Kredit Pajak atas Pasif Income dan Jasa .......................................................................................................................................................... 176

A. Pemotongan PPh Pasal 23....................................................................................................... 176

B. Objek dan Tarif Pemotongan PPh Pasal 23 ............................................................................ 176

C. Bukan Objek Pemotongan PPh Pasal 23 ................................................................................. 179

D. Saat Terutang .......................................................................................................................... 180

E. Penyetoran dan Pelaporan PPh Pasal 23 Dividen.................................................................... 180

BAB 26 PPh Pasal 25: Pembayaran Angsuran Pajak Dibayar Sendiri .............................................. 182

A. Penghitungan PPh Pasal 25 Secara Umum ............................................................................. 182

B. Keadaan Tertentu menurut UU PPh ........................................................................................ 183

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B. Penghasilan Dividen WP Orang Pribadi Dalam Negeri .......................................................... 109

C. Penghasilan Final Distributor/Agen BBM, Pelumas dan Gas ................................................. 109

D. Revaluasi Aktiva Tetap ........................................................................................................... 109

E. Penghasilan PNS/TNI/POLRI/Pejabat dari APBN/D ............................................................. 109

F. Wajib Pajak Tertentu (Pasal 15 UU PPh) ............................................................................... 110

G. Penghasilan di Luar Final ....................................................................................................... 113

H. Penghasilan Wajib Pajak Luar Negeri .................................................................................... 115

BAB 17 Pengurang Penghasilan: Biaya Fiskal dan Biaya Non Fiskal ....................................... 118

A. Pengurangan Penghasilan/Biaya Fiskal .................................................................................. 118

B. Bukan Pengurangan Penghasilan/Biaya Fiskal ....................................................................... 124

BAB 18 Pengurangan Penghasilan: Harga Perolehan, Penyusutan dan Penilaian Persediaan ......... 129

A. Penyusutan Fiskal Aktiva Berwujud ....................................................................................... 129

B. Amortisasi Fiskal Aktiva Tidak Berwujud.............................................................................. 131

C. Metode Penilaian Persediaan .................................................................................................. 134

BAB 19 Pajak Penghasilan Wajib Pajak Badan, Perpajakan Diatur Tersendiri dan Fasilitas Perpajakan ........................................................................................................................................ 135

A. Wajin Pembukuan................................................................................................................... 135

B. PPh atas Penghasilan Final ..................................................................................................... 135

C. PPh atas Penghasilan Non Final ............................................................................................. 135

D. Pengurangan Penghasilan (PPh non Final): Kompensasi Kerugian ........................................ 136

E. Laporan Keuangan Komersial dan Fiskal ............................................................................... 137

F. Tarif PPh Badan Mulai Tahun 2009 ....................................................................................... 137

G. Pelunasan/Pembayaran Pajak.................................................................................................. 139

H. Perpajakan Diatur Secara Khusus ........................................................................................... 139

I. Fasilitas Perpajakan ................................................................................................................ 141

BAB 20 Pajak Penghasilan Wajib Pajak Orang Pribadi ................................................................... 144

A. Pembukuan dan Pencatatan .................................................................................................... 144

B. PPh Penghasilan Final ............................................................................................................. 144

C. PPh Penghasilan Non Final ..................................................................................................... 145

D. Penghitungan Pajak Bagian Tahun Pajak................................................................................ 146

E. Penghasilan Tidak Kena Pajak (PTKP) .................................................................................. 147

F. Tarif PPh Orang Pribadi ......................................................................................................... 147

G. Pelunasan/Pembayaran Pajak.................................................................................................. 148

BAB 21 Kewajaran Transaksi Hubungan Istimewa dan Revaluasi Aktiva Tetap ............................. 149

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A. Kategori Hubungan Istimewa ................................................................................................. 149

B. Kewenangan Direktur Jenderal Pajak ..................................................................................... 150

C. Aturan Perpajakan Terkait Hubungan Istimewa ..................................................................... 150

D. Lampiran Transaksi Hubungan Istimewa ............................................................................... 155

E. Revaluasi Aktiva Tetap ........................................................................................................... 155

BAB 22Pembayaran Pajak Penghasilan ............................................................................................ 156

A. Pembayaran Pajak Melalui Pemotongan Pihak Lain ............................................................... 156

B. Penyetoran Sendiri dalam Tahun Berjalan .............................................................................. 157

C. Sistem Pengkreditan dan Setor Sendiri Akhir Tahun .............................................................. 158

D. Pembebasan Pemotongan/Pemungutan Pajak ......................................................................... 158

E. Pengurangan PPh Pasal 25 ...................................................................................................... 158

BAB 23Pelunasan dalam Tahun Berjalan Pemotongan PPh Pasal 21 ........................................... 160

A. Dasar Hukum .......................................................................................................................... 160

B. Pemotongan PPh Pasal 21....................................................................................................... 160

C. Objek Pemotongan PPh Pasal 21 ............................................................................................ 161

D. Bukan Objek Pemotongan PPh Pasal 21 ................................................................................. 161

E. Objek PPh namun Tidak Dipotong PPh Pasal 21 .................................................................... 161

F. Saat Terutang .......................................................................................................................... 162

G. Penghitungan PPh Pasal 21 ..................................................................................................... 162

BAB 24 Pembayaran Tahun Berjalan:PPh Pasal 22.......................................................................... 168

A. Pemungut dan Objek PPh Pasal 22 ......................................................................................... 168

B. Tarif dan Sifat PPh Pasal 22 ................................................................................................... 169

C. Dikecualikan Pemungutan Pasal 22 ........................................................................................ 173

D. Pengembalian Barang ............................................................................................................. 175

BAB 25 PPh Pasal 23: Kewajiban Pemotongan Pajak dan Kredit Pajak atas Pasif Income dan Jasa .......................................................................................................................................................... 176

A. Pemotongan PPh Pasal 23....................................................................................................... 176

B. Objek dan Tarif Pemotongan PPh Pasal 23 ............................................................................ 176

C. Bukan Objek Pemotongan PPh Pasal 23 ................................................................................. 179

D. Saat Terutang .......................................................................................................................... 180

E. Penyetoran dan Pelaporan PPh Pasal 23 Dividen.................................................................... 180

BAB 26 PPh Pasal 25: Pembayaran Angsuran Pajak Dibayar Sendiri .............................................. 182

A. Penghitungan PPh Pasal 25 Secara Umum ............................................................................. 182

B. Keadaan Tertentu menurut UU PPh ........................................................................................ 183

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C. Penghitungan PPh Pasal 25 Wajib Pajak tertentu ................................................................... 185

BAGIAN III ...................................................................................................................................... 188

BAB 27 Perjanjian Penghindaran Pajak Berganda ......................................................................... 189

A. Penyebab Pajak Berganda Internasional ................................................................................. 189

B. Pendekatan Penghindaran Pajak Berganda Internasional ........................................................ 189

C. Metode Penghindaran Pajak Berganda Internasional .............................................................. 189

D. Penghindaran Pajak Berganda Internasional ........................................................................... 190

E. Perjanjian Penghindaran Pajak Berganda (P3B) ..................................................................... 190

F. Dasar Hukum P3B .................................................................................................................. 190

G. Model Perjanjian..................................................................................................................... 190

H. Sifat P3B................................................................................................................................. 191

I. Tujuan P3B ............................................................................................................................. 191

J. Struktur P3B ........................................................................................................................... 191

BAB 28 PPh Pasal 24: Pengkreditan Pajak yang Dipotong di Luar Negeri ..................................... 192

A. Pengkreditan Pajak Luar Negeri menurut UU PPh ................................................................. 192

B. Pengkreditan Pajak Luar Negeri menurut Kepmenkeu No. 164/KMK.03/2002 ..................... 193

C. Beberapa Contoh Pengkreditan menurut Kepmenkeu No. 164/KMK.01/2002 ....................... 194

BAB 29 Pemajakan Wajib Pajak Luar Negeri: Bentuk Usaha Tetap dan Pemotongan Penghasilan WP Luar Negeri ................................................................................................................................ 198

(PPh Pasal 26) ................................................................................................................................... 198

A. BUT menurut UU PPh ............................................................................................................ 198

B. Pengatuh P3B atas Pemajakan BUT ....................................................................................... 201

C. Tidak Memenuhi BUT ............................................................................................................ 202

BAB 30 Transfer Pricing (Transaksi Hubungan Istimewa) ............................................................. 208

A. Kategori Hubungan Istimewa ................................................................................................. 208

B. Pengaruh Transaksi Hubungan Istimewa ................................................................................ 208

C. Kewenangan Direktur Jenderal Pajak ..................................................................................... 209

D. Transaksi Khusus .................................................................................................................... 210

BAGIAN IV ..................................................................................................................................... 214

BAB 31 Sistematika Undang - Undang Pajak Pertambahan Nilai dan Pajak Penjualan Barang Mewah .......................................................................................................................................................... 216

a. Pajak Pertambahan Nilai (PPN) .............................................................................................. 216

b. Pajak Penjualan atas Barang Mewah (PPnBM) ...................................................................... 216

c. UU PPN Mengatur.................................................................................................................. 216

BAB 32Objek Pajak Pertambahan Nilai ........................................................................................... 221

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a. Transaksi yang Terutang PPN ................................................................................................ 221

b. Impor BKP Berwujud ............................................................................................................. 221

c. Pemanfaatan BKP Tidak Berwujud/JKP dari Luar Pabean ..................................................... 224

d. Penyerahan Dalam Negeri ...................................................................................................... 225

E. Ekspor BKP Berwujud ........................................................................................................... 230

F. Ekspor BKP Tidak Berwujud/Jasa Kena Pajak ....................................................................... 231

G. Kelompok Aktiva Bukan Barang Dagangan ........................................................................... 231

H. Kelompok Kegiatan Membangun Sendiri ............................................................................... 232

BAB 33Barang Kena Pajak (BKP)/ Jasa Kena Pajak (JKP) ............................................................ 233

A. Barang Kena Pajak Berwujud ................................................................................................. 233

B. Barang Kena Pajak Tidak Berwujud ....................................................................................... 234

C. Jasa Kena Pajak (JKP) ............................................................................................................ 235

D. Penegasan Lebih Lanjut BKP dan JKP ................................................................................... 238

BAB 34 Tarif/ Besarnya Pajak Pertambahan Nilai .......................................................................... 243

A. Jumlah PPN Terutang ............................................................................................................. 243

B. Tarif PPN ................................................................................................................................ 243

C. Dasar Pengenaan Pajak ........................................................................................................... 243

BAB 35 Saat dan Tempat Terutang .................................................................................................. 251

A. Penyerahan Dalam Negeri ...................................................................................................... 251

B. Pemanfaatan BKP Tak Berwujud/JKP.................................................................................... 253

C. Impor BKP Berwujud ............................................................................................................. 254

D. Ekspor BKP Berwujud/Tak Berwujud/JKP ............................................................................ 255

BAB 36 Faktur Pajak dan Nota Retur ............................................................................................... 257

A. Bukti Pemungutan .................................................................................................................. 257

B. Saat Pembuatan Faktur Pajak.................................................................................................. 257

C. Syarat Pembuatan Faktur Pajak .............................................................................................. 258

D. Bentuk Faktur Pajak ............................................................................................................... 258

E. Pengisian Faktur Pajak ........................................................................................................... 260

F. Larangan Membuat Faktur Pajak ............................................................................................ 261

G. Sanksi Terkait Faktur Pajak .................................................................................................... 261

H. Taatcara Pembuatan Faktur Pajak ........................................................................................... 261

I. Nota Retur BKP dan Nota Pembatalan JKP ............................................................................ 265

BAB 37Penghitungan PPN dan Pengkreditan Pajak Masukan.......................................................... 267

Waktu Pengkreditan PPN ................................................................................................................. 267

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C. Penghitungan PPh Pasal 25 Wajib Pajak tertentu ................................................................... 185

BAGIAN III ...................................................................................................................................... 188

BAB 27 Perjanjian Penghindaran Pajak Berganda ......................................................................... 189

A. Penyebab Pajak Berganda Internasional ................................................................................. 189

B. Pendekatan Penghindaran Pajak Berganda Internasional ........................................................ 189

C. Metode Penghindaran Pajak Berganda Internasional .............................................................. 189

D. Penghindaran Pajak Berganda Internasional ........................................................................... 190

E. Perjanjian Penghindaran Pajak Berganda (P3B) ..................................................................... 190

F. Dasar Hukum P3B .................................................................................................................. 190

G. Model Perjanjian..................................................................................................................... 190

H. Sifat P3B................................................................................................................................. 191

I. Tujuan P3B ............................................................................................................................. 191

J. Struktur P3B ........................................................................................................................... 191

BAB 28 PPh Pasal 24: Pengkreditan Pajak yang Dipotong di Luar Negeri ..................................... 192

A. Pengkreditan Pajak Luar Negeri menurut UU PPh ................................................................. 192

B. Pengkreditan Pajak Luar Negeri menurut Kepmenkeu No. 164/KMK.03/2002 ..................... 193

C. Beberapa Contoh Pengkreditan menurut Kepmenkeu No. 164/KMK.01/2002 ....................... 194

BAB 29 Pemajakan Wajib Pajak Luar Negeri: Bentuk Usaha Tetap dan Pemotongan Penghasilan WP Luar Negeri ................................................................................................................................ 198

(PPh Pasal 26) ................................................................................................................................... 198

A. BUT menurut UU PPh ............................................................................................................ 198

B. Pengatuh P3B atas Pemajakan BUT ....................................................................................... 201

C. Tidak Memenuhi BUT ............................................................................................................ 202

BAB 30 Transfer Pricing (Transaksi Hubungan Istimewa) ............................................................. 208

A. Kategori Hubungan Istimewa ................................................................................................. 208

B. Pengaruh Transaksi Hubungan Istimewa ................................................................................ 208

C. Kewenangan Direktur Jenderal Pajak ..................................................................................... 209

D. Transaksi Khusus .................................................................................................................... 210

BAGIAN IV ..................................................................................................................................... 214

BAB 31 Sistematika Undang - Undang Pajak Pertambahan Nilai dan Pajak Penjualan Barang Mewah .......................................................................................................................................................... 216

a. Pajak Pertambahan Nilai (PPN) .............................................................................................. 216

b. Pajak Penjualan atas Barang Mewah (PPnBM) ...................................................................... 216

c. UU PPN Mengatur.................................................................................................................. 216

BAB 32Objek Pajak Pertambahan Nilai ........................................................................................... 221

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a. Transaksi yang Terutang PPN ................................................................................................ 221

b. Impor BKP Berwujud ............................................................................................................. 221

c. Pemanfaatan BKP Tidak Berwujud/JKP dari Luar Pabean ..................................................... 224

d. Penyerahan Dalam Negeri ...................................................................................................... 225

E. Ekspor BKP Berwujud ........................................................................................................... 230

F. Ekspor BKP Tidak Berwujud/Jasa Kena Pajak ....................................................................... 231

G. Kelompok Aktiva Bukan Barang Dagangan ........................................................................... 231

H. Kelompok Kegiatan Membangun Sendiri ............................................................................... 232

BAB 33Barang Kena Pajak (BKP)/ Jasa Kena Pajak (JKP) ............................................................ 233

A. Barang Kena Pajak Berwujud ................................................................................................. 233

B. Barang Kena Pajak Tidak Berwujud ....................................................................................... 234

C. Jasa Kena Pajak (JKP) ............................................................................................................ 235

D. Penegasan Lebih Lanjut BKP dan JKP ................................................................................... 238

BAB 34 Tarif/ Besarnya Pajak Pertambahan Nilai .......................................................................... 243

A. Jumlah PPN Terutang ............................................................................................................. 243

B. Tarif PPN ................................................................................................................................ 243

C. Dasar Pengenaan Pajak ........................................................................................................... 243

BAB 35 Saat dan Tempat Terutang .................................................................................................. 251

A. Penyerahan Dalam Negeri ...................................................................................................... 251

B. Pemanfaatan BKP Tak Berwujud/JKP.................................................................................... 253

C. Impor BKP Berwujud ............................................................................................................. 254

D. Ekspor BKP Berwujud/Tak Berwujud/JKP ............................................................................ 255

BAB 36 Faktur Pajak dan Nota Retur ............................................................................................... 257

A. Bukti Pemungutan .................................................................................................................. 257

B. Saat Pembuatan Faktur Pajak.................................................................................................. 257

C. Syarat Pembuatan Faktur Pajak .............................................................................................. 258

D. Bentuk Faktur Pajak ............................................................................................................... 258

E. Pengisian Faktur Pajak ........................................................................................................... 260

F. Larangan Membuat Faktur Pajak ............................................................................................ 261

G. Sanksi Terkait Faktur Pajak .................................................................................................... 261

H. Taatcara Pembuatan Faktur Pajak ........................................................................................... 261

I. Nota Retur BKP dan Nota Pembatalan JKP ............................................................................ 265

BAB 37Penghitungan PPN dan Pengkreditan Pajak Masukan.......................................................... 267

Waktu Pengkreditan PPN ................................................................................................................. 267

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B. Bukti Pengkreditan Pajak Masukan ........................................................................................ 267

C. Pajak Masukan Tidak Dapat Dikreditkan ............................................................................... 268

D. Besarnya Pajak Masukan Dikreditkan .................................................................................... 268

E. Akibat Pengkreditan ............................................................................................................... 272

BAB 38 Kekurangan dan Kelebihan Pembayaran PPN dan PPnBM ................................................ 274

A. Pajak Kurang Dibayar............................................................................................................. 274

B. Kelebihan Pembayaran PBB ................................................................................................... 274

C. Tatacara Restitusi PPN ........................................................................................................... 275

D. Restitusi PPnBM .................................................................................................................... 278

BAB 39Penyerahan Terutang PPN Namun Tidak Dipungut PPN .................................................... 280

A. Kawasan Bebas (Kawasan Perdagangan Bebas dan Pelabuhan Bebas) .................................. 280

B. PPN dan PPnBM di Pulau Batam ........................................................................................... 281

C. KAPET ................................................................................................................................... 282

D. Tempat Penimbunan Berikut .................................................................................................. 282

BAB 40Penyerahan Terutang PPN Namun Dibebaskan Pemungutan PPN ...................................... 285

A. Impor BKP Tertentu ............................................................................................................... 285

B. Impor Barang Kena Pajak Strategis ........................................................................................ 287

C. Penyerahan BKP Strategis ...................................................................................................... 287

D. Penyerahan BKP Tertentu ...................................................................................................... 288

E. Penyerahan JKP Tertentu........................................................................................................ 289

BAB 41Transaksi Terutang Pajak Penjualan Barang Mewah ........................................................... 290

A. Transaksi yang Terutang PPnBM ........................................................................................... 290

B. Besarnya Pajak Penjualan atas Baramg Mewah...................................................................... 291

C. BKP Barang Mewah Tidak Terutang PPnBM ........................................................................ 291

D. Pembebasan PPnBM ............................................................................................................... 291

E. Kelompok Kendaraan Bermotor yang termasuk Barang Kena Pajak yang tergolong Mewah adalah (PP No 41 Tahun 2013) ......................................................................................................... 292

F. Kelompok BKP tergolong Mewah selain kendaraan Bermotor adalah (PP No. 55 Tahun 2004) 293

G. Jenis Harta yang Tergolong Mewah ....................................................................................... 295

BAGIAN V ....................................................................................................................................... 296

BAB 42Pajak Bumi dan Bangunan ................................................................................................... 297

A. Objek PBB .............................................................................................................................. 297

B. Bukan Objek PBB .................................................................................................................. 297

C. Subjek PBB ............................................................................................................................ 297

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D. Dasar Pengenaan PBB .........................................................................