{"id":253,"date":"2023-07-21T10:23:25","date_gmt":"2023-07-21T10:23:25","guid":{"rendered":"https:\/\/lexpriority.id\/?p=253"},"modified":"2024-11-22T13:45:10","modified_gmt":"2024-11-22T13:45:10","slug":"aturan-perpajakan-yang-wajin-kalian-ketahui","status":"publish","type":"post","link":"https:\/\/lexpriority.id\/index.php\/2023\/07\/21\/aturan-perpajakan-yang-wajin-kalian-ketahui\/","title":{"rendered":"Aturan Perpajakan yang Wajib Kalian Ketahui"},"content":{"rendered":"

Dikutip dari Pajakku.com berikut aturan-aturan dalam Perpajakan<\/p>\n

1. Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan<\/strong><\/h2>\n

Pajak penghasilan (PPh) adalah pajak yang dikenakan terhadap WP OP maupun Badan atas penghasilan yang diterima selama satu tahun pajak.<\/p>\n

Pada UU 36\/2020, membahas segala perubahan terkait UU PPh. Adapun pada peraturan tersebut disebutkan definisi pajak penghasilan (PPh), subjek pajak, objek pajak, hingga cara menghitung pajak.<\/p>\n

2. Peraturan DJP Nomor PER-05\/PJ\/2017<\/strong><\/h2>\n

Peraturan ini menerangkan kebijakan-kebijakan dalam melakukan pembayaran pajak secara elektronik (e-Billing).\u00a0Transaksi pembayaran atau penyetoran pajak dapat dilakukan melalui teller bank, ATM, internet banking, mobile banking, EDC, atau sarana lain.<\/p>\n

Peraturan ini dirilis guna memberikan kepastian hukum atas transaksi elektronik dalam melakukan pembayaran atau penyetoran pajak.<\/p>\n

3.<\/strong>\u00a0Undang-Undang Republik Indonesia Nomor 10 Tahun 2020\u00a0<\/strong><\/h2>\n

Pada UU 10\/2020, mengatur tentang bea materai. Pada peraturan ini, baik dokumen konvensional dan dokumen elektronik dikenakan bea materai.<\/p>\n

Kebijakan ini dirilis guna memberikan kepastian hukum dalam pemungutan bea materai terutama pada dokumen elektronik yang saat ini sudah digunakan secara umum.<\/p>\n

4.<\/strong>\u00a0Peraturan Direktur Jenderal Pajak Nomor PER-09\/PJ\/2020\u00a0<\/strong><\/h2>\n

Kebijakan tersebut mengatur bentuk-bentuk, isi hingga tata cara dalam melakukan pengisian Surat Setoran Pajak (SSP).\u00a0SSP merupakan dokumen yang berisi informasi meliputi NPWP, nama wajib pajak, alamat wajib pajak, nomor objek pajak, alamat objek pajak, kode akun pajak hingga kode jenis setoran.<\/p>\n

5. Peraturan Menteri Keuangan Nomor 16\/PMK.10\/2016\u00a0<\/strong><\/h2>\n

Peraturan ini\u00a0<\/strong>menerangkan mengenai pemungutan PPh\u00a022 terkait pembayaran atas penyerahan barang dan kegiatan di bidang impor atau kegiatan usaha di bidang lain.<\/p>\n

Peraturan ini merupakan perubahan kelima atas PMK 15\/2010. Adapun ketentuan yang diubah mengenai subjek pemungut pajak dan besaran pungutan pajak.<\/p>\n

6.<\/strong>\u00a0Peraturan DJP Nomor PER-01\/PJ\/2016\u00a0<\/strong><\/h2>\n

Peraturan tersebut mengatur ketentuan mengenai tata cara penerimaan dan pengolahan surat pemberitahuan tahunan (SPT). Adapun ketentuan mengenai teknis penerimaan dan pengolahan SPT dalam kebijakan tersebut.<\/p>\n

7.<\/strong>\u00a0Peraturan Menteri Keuangan Nomor 184\/ PMK.03\/ 2007<\/strong><\/h2>\n

Peraturan tersebut memberikan keterangan dalam menentukan tanggal jatuh tempo pembayaran dan penyetoran pajak, penentuan tanggal Jatuh tempo pembayaran dan penyetoran pajak, penentuan tempat pembayaran pajak, dan tata cara pembayaran, penyetoran dan pelaporan pajak, serta tata cara pengangsuran hingga penundaan pembayaran pajak pun dibahas dalam peraturan tersebut.<\/p>\n

8.<\/strong>\u00a0Undang-Undang Nomor 42 Tahun 2009<\/strong><\/h2>\n

Peraturan ini mengatur tentang Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan atas Barang Mewah (PPnBM). Peraturan ini merupakan perubahan ketiga\u00a0atas Undang-Undang Nomor 18 Tahun 2000.<\/p>\n

9.<\/strong>\u00a0PMK Nomor 32\/PMK.10\/2019<\/strong><\/h2>\n

Peraturan ini membahas mengenai batasan kegiatan jenis Jasa Kena Pajak (JKP_ yang atas Ekspornya yang dikenakan PPN.<\/p>\n

Menurut Pasal 4 ayat (1), jasa maklon, jasa perbaikan dan perawatan, dan kasa pengurusan transportasi merupakan jenis JKP berupa kegiatan pelayanan untuk dimanfaatkan di luar daerah pabean.<\/p>\n

10.<\/strong>\u00a0Keputusan DJP Nomor KEP-95\/PJ\/2019<\/strong><\/h2>\n

Peraturan ini membahas mengenai pengecualian dalam pengenaan sanksi berupa denda atas keterlambatan penyampaian SPT PPh WP OP tahun pajak 2018.<\/p>\n","protected":false},"excerpt":{"rendered":"

Dikutip dari Pajakku.com berikut aturan-aturan dalam Perpajakan 1. Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan Pajak penghasilan (PPh) adalah pajak yang dikenakan terhadap WP…<\/p>\n","protected":false},"author":1,"featured_media":254,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-253","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tak-berkategori"],"yoast_head":"\nAturan Perpajakan yang Wajib Kalian Ketahui - lex priority<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lexpriority.id\/index.php\/2023\/07\/21\/aturan-perpajakan-yang-wajin-kalian-ketahui\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aturan Perpajakan yang Wajib Kalian Ketahui - lex priority\" \/>\n<meta property=\"og:description\" content=\"Dikutip dari Pajakku.com berikut aturan-aturan dalam Perpajakan 1. 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