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Daftar Isi
TINJAUAN MATA KULIAH ...............................................................
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Modul 1: KARAKTERISTIK PPN INDONESIA DAN SEJARAH PENGENAAN PPN SEBAGAI PAJAK ATAS KONSUMSI ........................................................................ Kegiatan Belajar 1: Karakteristik PPN Indonesia ................................. Latihan ....................................................………................................... Rangkuman ............................................................................................. Tes Formatif 1 ........................................................................................
1.1 1.3 1.22 1.24 1.25
Kegiatan Belajar 2: SEJARAH PAJAK KONSUMSI SEBAGAI PAJAK NEGARA DAN PERKEMBANGAN PENGENAAN PPN SEBAGAI PAJAK ATAS KONSUMSI BARANG DAN JASA ................... Latihan ................................................................................................... Rangkuman ............................................................................................. Tes Formatif 2 ........................................................................................
1.28 1.44 1.46 1.47
KUNCI JAWABAN TES FORMATIF ................................................. DAFTAR PUSTAKA ............................................................................
1.50 1.51
Modul 2: OBJEK PAJAK PERTAMBAHAN NILAI ........................ 2.1 Kegiatan Belajar 1: Pengertian Barang Kena Pajak dan Jasa Kena Pajak ………………............................................. 2.3 Latihan ................................................................................................... 2.18 Rangkuman ............................................................................................. 2.19 Tes Formatif 1 ........................................................................................ 2.20 Kegiatan Belajar 2: Objek Pajak Pertambahan Nilai ............................ Latihan ...................................................................................................
2.23 2.42
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Rangkuman ............................................................................................. Tes Formatif 2 ........................................................................................
2.44 2.46
KUNCI JAWABAN TES FORMATIF …………………………......... DAFTAR PUSTAKA ……………………………................................
2.49 2.50
Modul 3: SUBJEK PAJAK PERTAMBAHAN NILAI ...................... Kegiatan Belajar 1: Subjek Pajak Pertambahan Nilai ........................... Latihan .................................................................................................. Rangkuman ............................................................................................ Tes Formatif 1 ........................................................................................
3.1 3.3 3.17 3.19 3.20
Kegiatan Belajar 2: Kewajiban Pengusaha Kena Pajak dan Tanggung Jawab Renteng ..................................................... Latihan ................................................................................................... Rangkuman ............................................................................................. Tes Formatif 2 ........................................................................................
3.24 3.41 3.42 3.44
KUNCI JAWABAN TES FORMATIF ................................................. DAFTAR PUSTAKA ............................................................................
3.47 3.48
Modul 4:
MENGHITUNG PAJAK PERTAMBAHAN NILAI TERUTANG ...................................................................... Kegiatan Belajar 1: Dasar Pengenaan Pajak ........................................ Latihan ................................................................................................... Rangkuman ............................................................................................ Tes Formatif 1 ........................................................................................
4.1 4.3 4.25 4.27 4.29
Kegiatan Belajar 2: Tarif dan Penghitungan PPN Terutang ................. Latihan ................................................................................................... Rangkuman ............................................................................................. Tes Formatif 2 ........................................................................................
4.33 4.43 4.45 4.46
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KUNCI JAWABAN TES FORMATIF ................................................. DAFTAR PUSTAKA ............................................................................
4.49 4.50
Modul 5: SAAT TERUTANG PAJAK DAN PENERBITAN FAKTUR PAJAK ................................................................ 5.1 Kegiatan Belajar 1: Saat dan Tempat Terutang Pajak ........................... 5.3 Latihan ................................................................................................... 5.18 Rangkuman ............................................................................................. 5.19 Tes Formatif 1 ........................................................................................ 5.21 Kegiatan Belajar 2: Penerbitan Faktur Pajak .....………...................... Latihan ................................................................................................... Rangkuman ............................................................................................. Tes Formatif 2 ........................................................................................
5.25 5.37 5.38 5.39
Kegiatan Belajar 3: Administrasi Faktur Pajak .................................... Latihan ................................................................................................... Rangkuman ............................................................................................. Tes Formatif 3 ........................................................................................
5.42 5.55 5.58 5.59
KUNCI JAWABAN TES FORMATIF ………………......................... DAFTAR PUSTAKA ………………………………………................
5.63 5.64
Modul 6: MENGHITUNG PPN TERUTANG DALAM MASA PAJAK ................................................................................. 6.1 Kegiatan Belajar 1: Menghitung PPN Terutang dengan Mekanisme Umum Pengkreditan Pajak Masukan ................... 6.3 Latihan ................................................................................................... 6.30 Rangkuman ............................................................................................. 6.33 Tes Formatif 1 ........................................................................................ 6.35
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Kegiatan Belajar 2: Menghitung PPN Terutang dengan Pedoman Penghitungan Pengkreditan Pajak Masukan ......... Latihan ................................................................................................... Rangkuman ............................................................................................. Tes Formatif 2 ........................................................................................
6.39 6.48 6.49 6.50
KUNCI JAWABAN TES FORMATIF …………................................. DAFTAR PUSTAKA ………………………........................................
6.54 6.55
Modul 7: OBJEK PAJAK PERTAMBAHAN NILAI ATAS KEGIATAN MEMBANGUN SENDIRI DAN PENYERAHAN AKTIVA YANG MENURUT TUJUAN SEMULA TIDAK UNTUK DIPERJUALBELIKAN ......... Kegiatan Belajar 1: Pajak Atas Kegiatan Membangun Sendiri ........... Latihan ................................................................................................... Rangkuman ............................................................................................ Tes Formatif 1 ........................................................................................
7.1 7.3 7.18 7.19 7.20
Kegiatan Belajar 2: PPN atas Penyerahan Aktiva yang Menurut Tujuan Semula Tidak untuk Diperjualbelikan .... Latihan ................................................................................................... Rangkuman ............................................................................................. Tes Formatif 2 ........................................................................................
7.24 7.42 7.44 7.45
KUNCI JAWABAN TES FORMATIF ………………………………. DAFTAR PUSTAKA ………………………………………................
7.49 7.50
Modul 8: PAJAK PENJUALAN ATAS BARANG MEWAH ........... 8.1 Kegiatan Belajar 1: Objek PPnBM ...................................................... 8.3 Latihan ................................................................................................... 8.17 Rangkuman ............................................................................................ 8.19 Tes Formatif 1 .................................................….................................. 8.20
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Kegiatan Belajar 2: Penghitungan PPnBM Terutang ........................... Latihan ................................................................................................... Rangkuman ............................................................................................ Tes Formatif 2 .......................................................................................
8.23 8.40 8.41 8.42
KUNCI JAWABAN TES FORMATIF ................................................. DAFTAR PUSTAKA ...........................................................................
8.46 8.47
Modul 9: FASILITAS DI BIDANG PAJAK PERTAMBAHAN NILAI …………….............................................................. 9.1 Kegiatan Belajar 1: Fasilitas PPN Terutang Tidak Dipungut .............. 9.3 Latihan ................................................................................................... 9.21 Rangkuman ............................................................................................. 9.22 Tes Formatif 1 ........................................................................................ 9.23 Kegiatan Belajar 2: Fasilitas Dibebaskan dari Pengenaan PPn dan Perlakuan PPn di Kawasan Bebas ....................... Latihan ................................................................................................... Rangkuman ............................................................................................ Tes Formatif 2 ........................................................................................
9.26 9.42 9.44 9.45
KUNCI JAWABAN TES FORMATIF ................................................. DAFTAR PUSTAKA ...........................................................................
9.49 9.50
Modul 10: PEMUNGUT PPN DAN KELEBIHAN PEMBAYARAN PPN ……………................................................................... Kegiatan Belajar 1: Pemungut PPN ..................................................... Latihan ................................................................................................... Rangkuman ............................................................................................. Tes Formatif 1 ........................................................................................
10.1 10.3 10.18 10.20 10.20
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Kegiatan Belajar 2: Kelebihan Pembayaran PPN ............................... Latihan ................................................................................................... Rangkuman ............................................................................................ Tes Formatif 2 ........................................................................................
10.24 10.40 10.43 10.44
KUNCI JAWABAN TES FORMATIF ................................................. 10.48 DAFTAR PUSTAKA ........................................................................... 10.49
Modul 11: PELAPORAN PAJAK (SPT MASA PPN) ......................... Kegiatan Belajar 1: Ketentuan Mengenai Pelaporan PPN ................... Latihan ................................................................................................... Rangkuman ............................................................................................. Tes Formatif 1 ........................................................................................
11.1 11.3 11.11 11.12 11.13
Kegiatan Belajar 2: Tata Cara Pengisian SPT Masa PPN .................. Latihan ................................................................................................... Rangkuman ............................................................................................ Tes Formatif 2 ........................................................................................
11.16 11.54 11.57 11.59
KUNCI JAWABAN TES FORMATIF ................................................. 11.62 DAFTAR PUSTAKA ........................................................................... 11.63
Modul 12: PENYERAHAN BARANG KENA PAJAK YANG PPNNYA DIKENAKAN SEKALI PADA TINGKAT PABRIKAN ......................................................................... 12.1 Kegiatan Belajar 1: Pengenaan PPN pada Wilayah Pabrikan: Penyerahan Produk Rekaman Suara .................... 12.3 Latihan ................................................................................................... 12.17 Rangkuman ............................................................................................. 12.19 Tes Formatif 1 ........................................................................................ 12.20
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Kegiatan Belajar 2: Pengenaan PPN pada Wilayah Pabrikan: PPN atas Penyerahan Hasil Tembakau ........................ Latihan ................................................................................................... Rangkuman ............................................................................................ Tes Formatif 2 ........................................................................................
12.25 12.35 12.37 12.38
KUNCI JAWABAN TES FORMATIF ................................................. 12.41 DAFTAR PUSTAKA ........................................................................... 12.42
