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1/9

ISO 9001 : 2008

RENCANA PEMBELAJARAN

Nomor Dok :FRM/KUL/01/02

Nomor Revisi :02

Tgl. Berlaku :1Oktoer 2012

Klausa !"O :#.$.1 % #.$.$

Written by Checked by Approved by valid date

Rolia Wahasusmiah !E" Ak

Mata #uliah $ Perpa%akan !emester $ & #ode $ !ks $ ' sks

Pro(ram !tudi $ )osen $ Rolia Wahasusmiah !E" Ak" CA

Capaian Pembela%aran $

Men%elaskan memahami dan mendeskripsikan pen(ertian dan ruan( lin(kup perpa%akan dan Menerapkan

konsep dan prosedur perpa%akan * PPh PPn dan PPnBM PBB BP+,B dan Bea Materai - dalam men(hitun(menyetor dan melaporkan pa%ak. pa%ak yan( men%adi ke/a%ibannya"

*0-

Min((u ke

*'-

#emampuan akhir

yan( diharapkan

*1-

Bahan #a%ian

*Materi A%ar-

*&-

Bentuk Pembela%aran

*2-

#riteria Penilaian

*3ndikator-

*4-

Bobot Nilai

1 1. Me&'elaska& (e&gertia& (a'ak)

(ere*aa& (a'ak) *a& 'e&is (u&guta&

lai&&+a

2. Me&'elaska& (e&gertia& ,ukum (a'ak

serta ke*u*uka& ,ukum (a'ak-. Me&'elaska& (e&asira& *alam ,ukum

(a'ak

. Me&'elaska& (emagia& ,ukum (a'ak

*a& asas (emu&guta& (a'ak

$. Me&'elaska& timul *a& erak,ir&+a

Dasar *asar er(a'aka& erama,

Diskusi


2/9

ISO 9001 : 2008



Nomor Revisi :02


Klausa !"O :#.$.1 % #.$.$

uta&g (a'ak

2 1. Me&'elaska& (e&gertia& 3a'i (a'ak)

a*a&)masa (a'ak) ta,u& (a'ak) agia&

ta,u& (a'ak)a'ak) +a&g teruta&g)

kre*it (a'ak.

2. Me&'elaska& (e&gertia& N3) ara

me&*a(atka& N3) NK mau(u&

e&g,a(usa& &+a serta Fu&gsi *a&

"a&ksi Bagi 3.

-. Me&'elaska& u&gsi surat setora&

(a'ak 4""5 atas (ema+ara& (a'ak)

a&gsura& *a& (e&u&*aa& (ema+ara&

(a'ak.

. Me&'elaska& (e&gertia& "T) u&gsi

"T) 'e&is "T) rose*ur e&gisia&

"T) Batas 6aktu e&+am(aia& "T)

(e&u&*aa& (e&+am(aia& "T *a&

sa&ksi keterlamata& atau ti*ak

me&+am(aiak& "T.$. Me&'elaska& (e&gertia&) 'e&is) alasa&

(e&erita&) sa&ksi a*mi&itrasi) u&gsi)

*a& 'a&gka 6aktu (e&erita& "K.

7. Me&'elaska& (e&gertia&) alasa&

(e&erita&)sa&ksi a*mi&itrasi) u&gsi

Kete&tua& Umum er(a'aka& erama,

Diskusi

rese&tasi

tugas

Kele&gka(a&

kee&ara& (e&'elasa&)

a&+ak&+a kuti(a&/

u&sur +a&g *ia,as)

kemam(ua& komu&ikasi

108


3/9

ISO 9001 : 2008



Nomor Revisi :02


Klausa !"O :#.$.1 % #.$.$

*a& 'a&gka 6aktu (e&erita& "T.#. Me&'elaska& tata 9ara (e&+elesaia&

keerata *a& (e&+esaia& a&*i&g.

. Me&'elaska& me&ga(a (emukua&

*i(erluka& *a& a(a sa&ksi ia ti*ak

meme&u,i ke6a'ia& (emukua&.

;. Me&'elaska& a(a maksu*) sasara& *a&

6e6e &a&g (emeriksa *a& atau

(e&+i*ik.

10. Me&'elaska& eragai sa&ksi

(er(a'aka& atas (ela&ggara& +a&g

ter'a*i

11.Me&'elaska&


4/9

ISO 9001 : 2008



Nomor Revisi :02


Klausa !"O :#.$.1 % #.$.$

$. Me&geta,ui esar&+a TK *a& tari(a'ak

7. Me&g,itu&g (a'ak (e&g,asila& +a&g

teruta&g

7

1. Mema,ami o+ek , i&al (asal

425 *a& (asal 1$

2. Me&geta,ui tari *a& 9ara (er,itu&ga&

, u&al (asal 425 *a& (asal 1$

, Fi&al erama,

Diskusi

rese&tasi

tugas

Kele&gka(a&


a&+ak&+a kuti(a&/

u&sur +a&g *ia,as)


$8

#

1. Me&'elaska& (e&gertia& *a&

meka&isme emoto&ga& , (asal 21

2. Me&'elaska& +a&g erti&*ak seagai

(emoto&g (a'ak *a& ke6a'ia&&+a.

-. Me&'elaska& su'ek (a'ak *a& &o&

su'ek (a'ak , (asal 21 serta ,ak

*a& ke6a'ia&&+a.

. Me&'elaska& o'ek *a& &o&o'ek ,

(asal 21) serta okel +a&g *i(oto&g

, (asal 21 i&al$. Mam(u me&era(ka& *alam

(e&g,itu&ga&) (e&+etora& *a&

(ela(ora& "T Masa *a& Ta,u&a&

, 21/27

, asal 21/27 erama,

Diskusi

rese&tasi

tugas

Kele&gka(a&


a&+ak&+a kuti(a&/

u&sur +a&g *ia,as)


108

; UT" 1$8


5/9

ISO 9001 : 2008



Nomor Revisi :02


Klausa !"O :#.$.1 % #.$.$

10

1. Me&'elaska& (e&gertia& *a&meka&isme (emoto&ga& , (asal 22

*a& , (asal 2-

2. Me&'elaska& +a&g erti&*ak seagai

(emu&gut , (asal 22 *a& , (asal

2-

-. Me&'elaska& +a&g *ike9ualika& *ari

(emu&guta& , (asal 22 *a& tari

, (asal 22

. Me&'elaska& tari) o'ek (a'ak *a&

No&o'ek (a'ak , (asal 2-

$. Melakuka& (er,itu&ga) (e&+etora&

*a& (ela(ora& , (asal 22 *a& ,

(asal 2-.

, (asal 22 , (asal 2-

erama,

Diskusi

rese&tasi

tugas

Kele&gka(a&kee&ara& (e&'elasa&)

a&+ak&+a kuti(a&/

u&sur +a&g *ia,as)


$8

11

1. Me&'elaska& (e&gertia& *a&

meka&isme (emoto&ga& , (asal 2

*a& , (asal 2$

2. Mema,ami (ermasala, ((, (asal 2

*a& , (asal 2$

-. me&g,itu&g) me&+etorka& sertamela(orka& ((, (asal 2 *a& (asal 2$

, (asal 2

, (asal 2$

erama,

Diskusi

rese&tasi

tugas

Kele&gka(a&


a&+ak&+a kuti(a&/

u&sur +a&g *ia,as)


$8

12 1. Mam(u u&tuk me&'elaska&

meka&isme (emu&guta& N % &

BM)

2. Mam(u me&g,itu&ga& N % &

& *a& &BM erama,

Diskusi

rese&tasi

Kele&gka(a&


a&+ak&+a kuti(a&/

u&sur +a&g *ia,as)

108


6/9

ISO 9001 : 2008



Nomor Revisi :02


Klausa !"O :#.$.1 % #.$.$

BM. tugas kemam(ua& komu&ikasi

1-

1. Me&'elaska& e&gertia& BB)

B


7/9

ISO 9001 : 2008



Nomor Revisi :02


Klausa !"O :#.$.1 % #.$.$

1. Tu'ua& TugasMe&era(ka& atura& atura& (er(a'aka& *alam (eme&u,a& ke6a'ia& (er(a'aka& *i !&*o&esia.

2. Uraia& Tugas

a" 6byek (arapan

Materi er(a'aka& +a&g aka& *ia,as *i setia( (ertemua&) seagai erikut :

1. Kete&tua& Umum er(a'aka&.

2. a'ak e&g,asila&

a'ak e&g,asila& asal 21

a'ak (e&g,asila& asal 22 a'ak e&g,asila& asal 2-

a'ak e&g,asila& asal 2 a'ak e&g,asila& asal 2$

a'ak a&g,asila& asal 27

-. a'ak e&g,asila& Fi&al

. a'ak ertama,a& &ilai 4 & 5 *a& a'ak e&'uala& ara&g Me6a, 4 &BM5

$. BB) B


8/9

ISO 9001 : 2008



Nomor Revisi :02


Klausa !"O :#.$.1 % #.$.$

1. U&*a&gU&*a&g Re(ulik !&*o&esia Nomor 2 ta,u& 200# Te&ta&g erua,a& Ketiga =tas U&*a&gU&*a&g Nomor 7 Ta,u&1;- Te&ta&g Kete&tua& Umum Da& Tata ara er(a'aka&

2. U&*a&gU&*a&g Re(ulik !&*o&esia Nomor -7 ta,u& 200 Te&ta&g erua,a& Keem(at =tas U&*a&gU&*a&g Nomor #

Ta,u& 1;- Te&ta&g a'ak e&g,asila&

-. U&*a&gU&*a&g Re(ulik !&*o&esia Nomor 12 ta,u& 1;; Te&ta&g erua,a& =tas U&*a&gU&*a&g Nomor 12 Ta,u& 1;$

Te&ta&g a'ak Bumi Da& Ba&gu&a&

. U&*a&gU&*a&g Re(ulik !&*o&esia Nomor 20 ta,u& 2000 Te&ta&g erua,a& =tas U&*a&gU&*a&g Nomor 21 ta,u& 1;;#

Te&ta&g Bea erole,a&


9/9

ISO 9001 : 2008



Nomor Revisi :02


Klausa !"O :#.$.1 % #.$.$

kee&ara& (e&'elasa& 208

a&+ak&+a kuti(a&/ u&sur +a&g *ia,as -08

kemam(ua& komu&ikasi 208

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