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8/18/2019 Makalah Teknologi Penting

1/17

TUGASPERPAJAKAN

AKUNTANSI S1

PERPAJAKAN

• NAMA : FITRI RESNAWATI

• NIM : 2014031108

• MATA KULIAH : PERPAJAKAN

SEKOLAH TINGGI ILMU EKONOMI

YAYASAN ADMINISTRASI INDONESIA

Jl. Kr!" R# Jl. Kr!" R# N$.%8& S'('(& K$" J)r" P*+"& D'r, K,*+*+ I-*)$" J)r"10420& I($('+/& T'l. 021 3%044


2/17

BAB I

PENDAHULUAN

1.1 Latar Belakang

Hl #( l/( !'(+r #( !'(+r/ 'r-'( !( ,*l* ( !( +')r(

l, "')($l$/.T'("*(# ") -/+ )/" *()/r/ -,5 "')($l$/ +" /(/ +*, !'(/

)'-*"*,( r/!'r )/". J/) 'r"(#( 6J/) !( ,*l* !(*+/ -/+ ,/* ($r!l "(

"')($l$/& )( "'"/ !'( +')r( "/)7.J5-((# l, 'r)'!-(( 'r

l$-l/++/ ( 'r)'!-(( $l /)/r !(*+/. 9*)((# +" /(/ !(*+/ "/) -/+ ,/*

($r!l "( "')($l$/& )/" *( !+/, -/+ ,/* ($r!l& )( "'"/ )"//"+ +',r/;,r/ )/"

"/) )( +'!*, /-(/()( '(( )'"/) )/" !'!-*!-*/ )"//"+ )/" +',r/;,r/

'(( #( /(!)( "')($l$/.

D'(( (# "')($l$/& )"//"+ )/" +',r/;,r/ " '(( l'-/, !*, )/"

l)*)(. D'(( "')($l$/& )/" -/+ !'('/+/'(+/)( 5)"* *( !'(#'l'+/)( ')'r(

#( l/( +'


3/17

1." Tu#uan Penul$san

A. I(/( !'('",*/ '/(/+/ -/$"')(($l$/ ( -/!( 'r)'!-(((#

9. I(/( !(''",*/ '/(/+/ "')($l$/ /($r!+/ ( -/!( 'r)'!-(((#.

=. I(/( !'('",*/ '/(/+/ "')($l$/ )'r/( l$)l ( -/!( 'r)'!-(((#.


4/17

BAB II

PEBAHASAN

A. BI%TEKN%L%GI

9/$"')($l$/ !'r*)( "')($l$/ #( !'!(")( '( ,#"/ "* -/(;

-/((# *("*) !'(,+/l)( -r( ( + l! +)l /(*+"r/ *("*) !'!'(*,/ )'-*"*,(

!(*+/.D'/(/+/ +''r"/ /(/ !'r*)( '/(/+/ -/$"')($l$/ )l+/) >)$(?'(+/$([email protected]/$"')($l$/

!$'r( !'!(")( '( ,#"/ "* -/(;-/( #( "'l, /r')#+ +'"r(+$r!+/@ )/!/ #( //(/()(. Tr(+$r!+/ )/!/ "'r+'-*" )'!*/( "

/-/ !'(/ * +*- -/(& #/"*:

Em&at gel'm(ang &erkem(angan ($'tekn'l'g$

Gelombang pertama. T, /(/ /)'(l * +'-/ 'r r;+"'*r& #( / +'"$(& -*"($l& +! +/"r" @ ( -/$!++.

Gelombang kedua. 9/$"')($l$/ '('r+/ )'* /(/ /!*l/ )'"/) /"'!*)( penisilin

$l', Fl'!/( > 1%2% @ ( 'r!*l( '(*+,((# l! -'("*) /(*+"r/ ",*( 1%44.

P 'r /(/ > ( +!/ +')r( @ )'/"( -/$"')($l$/ /5r(/ $l', r$+'+ r$*)+/ /(*+"r/

("/-/$"/)& ?/"!/(& ( +!;+! $r(/) '(( 'r!'("+/. G'('r+/ )'* /(/ * /)'(l

+'-/ 'r ("/-/$"/).


5/17

Gelombang ketiga. 9/$"')($l$/ '('r+/ )'"/ !'l'/" +'000 SM@& !'('!-()(r$"/ '((

r/ >4000 SM@& ( '!("( (( +'-/ +*!-'r !)(( #(/l)*)( $l',

-(+ C"') >1B00 SM @. -. P'r/$' -/$"')($l$/ /l!/, > - )';1B +!/ )';20 M@& P'r/$' /(/ /"(/ '(( (#

-'-'r 'r/+"/5 -'r/)*" /(/ :

1. T,*( 10: *+, '(!-(( -// "'!- '(( -("*( !/)r$- / R/$ T/("$&S(#$l.


6/17

2. T,*( 18: P'('!*( !/)r$+$ $l', A("$(# ?( L''*5'(,$') #( * !'(/!(*+/

'r"! #( " !'l/," !/)r$-.

3. T,*( 180: L$*/+ +"'*r !'('!*)( (# !/)r$- l! !)(( ( !/(*!(.4. T,*( 18%0 :l)$,$l " /!(")( +'-/ -,( -)r !$"$r.

B. T,*( 18% : '('!*( '(C/! r/ ')+"r) r/ #( " !'(*-, *l !'(/ l)$,$l $l',

E*r 9* ADN @ $l', =r/ - )';20 M +!/ +')r(@P'r/$' /(/ /5l/ '((

'('!*( "')(/) r')#+ '('"/) ",*( 1%0;(. Er r')#+ '('"/) /!*l/ '((

'('!*( '(C/! '($(*)l'+' r'+"/)+/ $l', D*++$/ ( 9$#'r. D'(( (# '(C/! "'r+'-*"

!'!*()/()( )/" " !'!$"$( ADN $+/+/ "'r"'("*& !'(/+$l+/ '( r/ )r$!$+$!

+*"* $r(/+!'& ( !'(#/+/)( $"$(( ADN l/( > /)'(l '(( "')(/) ADN

r')$!-/((@.S'"'l, '('!*( '(C/! '($(*)l'+' r'+"r/)+/& /l(*")( '(( r$r! -,(

-)r l)$,$l r/ -rC/l& "')($l$/ ,/-r/$! #( !'(,+/l)( ("/-$/ !$($)l$(l >1%@&

/-'r/)((# /C/( *("*) !'!+r)( r$*) !*r #( " /)$(+*!+/ !(*+/ )' R()

H$?/+ M1%80@. P'r( "')($l$/ r')#+ '('"/) 'r /(/ +'!)/( "'r+ '((

//C/()((# '(*(( /(+*l/( ,+/l 'r


7/17

9(#) +(( +*!/ /+"r/ #( "/) " !'!'r$l', )'"*r*((& )r'(

+'r!"$C$ ( $?*! "/) " -'r"'!* )r'( ,l;,l "'r"'("*. U("*) !'("+/(#&

+'r!"$C$ ( $?*! " /'r"'!*)( / l! "-*( >/( ?/"r$/ l! "-*(@.

=r(#& $?*! /+"r/ ( +'r!"$C$ +*!/ /!-/l.U("*) !'!'r$l', $?*! l! *!l,

-(#)& +/ /+"r/ /+*("/) '(( ,$r!$( r !'(,+/l)( -'-'r $?*!.O?*! (+'r!"$C$ +/!+*))( )' l!


8/17

-'+r r$*) #( /)'!-()( $l', /(*+"r/ -/$"')($l$/ l'-/, -(#) )' "(!(

-*/# #( !'!/l/)/ (/l/ *l -'+r.

T')(/) '!-*"( "(!( "r(+'(/) "/) *, -'r-' '(( '!-*"( /(+*l/(.

S/" #( -/+(# /!+*))( )' l! "(!( l, ("/ ,!& ("/ *l!& !!*

!'!r$*)+/ r$"'/( "'r"'("*& ( l/( +'-/(#.. P'()l$((

P'()l$(( +'-'(r(# -*)( -r( -r* l! -/$"')($l$/.P'()l$(( "'r,

"*!-*,( +'-'(r(# "'l, /l)*)( -'r)l/;)l/ +') !( ,*l*.P'()l$(( l/(

+''r,( " )/" l/," / 'r)'-*(( )'"'l $,$(. K'"'l $,$( #( /"(! !'(*()(

!'"$' +"') !'!/l/)/ /($r!+/ '('"/) #( +! '(( /(*)(#. P'()l$((

+r(# !'r*)( *+, !'(,+/l)( /(/?/*;/(/?/* #( +'r!. Hl /(/ "

/l)*)( '(( +"')&


9/17

9/$"')($l$/& +''r"/ * l/(& !'((*( r'+/)$ )( !) ('"/. T/!-*l(# !)

#( !'r*/)( "'r, )'(')r!( ,#"/ /+'--)( $l', $"'(+/ "'r/(# l/r( '(

)'"(!( +')r-" "* )'r-" ')". D/ -/( )'+',"( !(*+/ "'r" )'!*()/((

r$*) '( +/(& +''r"/& '( r'+//'(@ '( " "'r/r/ "+ ?/r*+& -)"'r/& !*r& l*!*"& "*!-*,(& ,'5(& *

!(*+/. P'!/l/,( $($r r'+//'( '( -'r("*( '(/+ r$*) #( /)','()/ (

(/l/ ')$($!/+ +*"* r$*) #( " /)'!-()( !'(/ )$!$/"/+ -/+(/+. Ol', )r'(

/"*& )'/"( -/$"')($l$/ '(( !'(*()( r')#+ '('"/) !'(/ "/) "'r-"+ (

!'!-*"*,)( +*"* )/( +/(+ -r* #( !'(+r ( +/+"'!"/) #( -'r,*-*(( '((

)''("/(( ( )'-*"*,( !(*+/ K'/"( "'r+'-*" /+'-*" +'-/ -/$r'+' Pr$"$)$l =r"''( "'("( '(!(( ,#"/ @. Pr$"$)$l "'r+'-*" !'(#/(*( "'("(

r$+'*r "r(+$r r$*) -/$"')($l$/ ("r ('r *("*) !'(


10/17

!) ('"/ "'r, )'(')r!( ,#"/.E)$+/+"'!& ( )'+',"( !(*+/.P'('r"/(

)l$( -/$"')($l$/ !$'r( l, '(( +'l + r'(/)& +'l >r/((@& !$l')*l -/-/"

"(!( !'ll*/ +'"') #( -(#) /l)*)( "(!( 'r'(/l& ("r l/( )$/& "',& )r'"&

( !(. P'r-(#)( -/-/" '(( "')(/) )*l"*r r/((& )*l"*r $r(& ( '!-/$'('+/+

+$!"/) " *l /"'r)( r/(( ,'5( ( !(*+/. T/) +''r"/ "*!-*,(&)*l"*r ,'5( ( !(*+/ "/) " /)'!-()( !'(/ /(/?/* -r*.

S'


11/17

; l'-/, ,"":r$-$


12/17

P 1%% H ( K''( !'('/(/+/)( "')($l$/ /($r!+/ +'-/ +''r()" l" #(

!'!-("* A( *("*) -')'r '(( /($r!+/ ( !'l)*)( "*+;"*+ #( -'r,*-*((

'(( '!r$+'+( /($r!+/.

Dl! ,l /(/& TI /( l" #( /*()( *("*) ')'r( #( -'r)/"( '((

/($r!+/.P'($l,( /($r!+/ #( /,+/l)( /r$+'+ !'(*()( l";l" "'r+'-*".Al";l" /(/ l, )$!*"'r -'+'r" software-software '(*)*((#.

art$n

P 1%%% Mr"/( !'('/(/+/)( T')($l$/ I($r!+/ #( "/) ,(# "'r-"+ "')($l$/

)$!*"'r #( /*()( *("*) !'!r$+'+ ( !'(#/!( /($r!+/ !'l/()( *

!'(


13/17

!'(,+/l)(& !'!(/*l+/& !'(#/!(& !'()$!*(/)+/)(& ( "* !'(#!/)(

/($r!+/.

Kennet! /.L'u*'n

P 2004 K'(('", =.L$*$( !'('/(/+/)( T')($l$/ I($r!+/ l, +l, +"* l" #(

/*()( r !('r *("*) !'("+/ 'r*-,( #( "'r/.Dl! ,l /(/ 'r*-,( #(/!)+* l, 'r*-,( /($r!+/ #( +*, /r$+'+ ( /l)*)( '(#/!((

+'-'l*!(# / l! )$!*"'r.

art$n0 Br',n0 DeHaes0 H'er0 *an Perk$ns

P 200B !'r') !'('/(/+/)( T')($l$/ I($r!+/ /(/ !'r*)( )$!-/(+/ "')($l$/

)$!*"'r #( "'r/r/ r/ 'r()" )'r+ ( l*() *("*) !'($l, ( !'(#/!( /($r!+/

'(( "')($l$/ )$!*(/)+/ *("*) !'l)*)( '(#l*r( /($r!+/.D/ +/(/ "')($l$/

)$!*(/)+/ /*()( +'-/ l" '(#l*r( /($r!+/(#& +'()( /($r!+/(# /$l, (

/+/!( l! )$!*"'r.

Dr/ -'-'r '/(/+/ / "+& "')($l$/ /($r!+/ !'(


14/17

In'rmas$ Se(aga$ K'm'*$t$

S*r" )-r& !l,& T: *l( /($r!+/

D)5,: !'(#'-r)( /($r!+/

9/+(/+: -'r-+/+ /($r!+/

P'('!-(( 9*#: 'r"*)r( /($r!+/

Internet $m&lementas$ IT

I("'r('" !'r*)( +l, +"* -'("*) (#" /!l'!'("+/ r/ I($r!"/$(

T'


15/17

/.Tekn'l'g$ kear$an l'kal

P'('r"/( )'r/( l$)l

P'('r"/( )'r/( l$)l /l/," r/ )!*+ -,++ /(r/+ /($('+/& "'r/r/ r/ 2)"

#/"* )'r/( >5/+$!@ ( l$)l >l$ /(/'($*+ )($5l'' +#+"'! @ #( -'r+/" '!/r) ( r$!"/+.(-'r+/"

'!/r/+ )r'( ,+/l $l,( !+#r)" +')'+@

-. N/l/;(/l/ "& "" (/l/ #( /)'!-()( !+#r)" "r/+/$(l #( '("*r '"/).


16/17

9l/ ( L$!-$)& !+#r)" !'!*(#/ 5/;5/. K'r/( l$)l !'r*)( +*"*

+( )$(+'"*l #( ,/* l! !+#r)"& "*!-*, ( -'r)'!-( +'


17/17

BAB III

PENUTUP

S$m&ulan

Dl! -/$"')($l$/ !'!'lr/ /l!* "'r( #( / l!(# "'r" r/(+/;

r/(+/ /l!/, '(( !'(*()( $r(/+! "* -/( $r(/+! *("*) !'(,+/l)(

r$*) #( /*()( *("*) )''("/(( !(*+/.

M(*+/ !'!'lr/ "')($l$/ )r'( )'!*( "')($l$/ !'r*)( +'+*"* #(

"/) -/+ )/" ,/(r/ l! )',/*( /(/& ( /(/ / +'--)( $l', )'!*( "')($l$/

#( -'rl( +'+*/ '(( )'!*( /l!* '('",*(. P'r)'!-(( "')($l$/ !'!(

+(" /'rl*)(. S'"/ /($?+/ /

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