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Daftar Isi

TINJAUAN MATA KULIAH ........................................................... ix

MODUL 1: PENGANTAR PERPAJAKAN 1.1

Kegiatan Belajar 1:
Ruang Lingkup Pengantar Perpajakan ............................................... 1.3
Latihan …………………………………………............................... 1.18
Rangkuman ………………………………….................................... 1.20
Tes Formatif 1 ……………………………..…….............................. 1.22

Kegiatan Belajar 2:
Tarif Pajak ......................................................................................... 1.25
Latihan …………………………………………............................... 1.34
Rangkuman ………………………………….................................... 1.35
Tes Formatif 2 ……………………………..…….............................. 1.36

Kegiatan Belajar 3:
Utang Pajak ....................................................................................... 1.39
Latihan …………………………………………............................... 1.45
Rangkuman ………………………………….................................... 1.46
Tes Formatif 3 ……………………………..…….............................. 1.46

Kegiatan Belajar 4:
Zakat dan Pajak ................................................................................. 1.49
Latihan …………………………………………............................... 1.56
Rangkuman ………………………………….................................... 1.57
Tes Formatif 4 ……………………………..…….............................. 1.58

KUNCI JAWABAN TES FORMATIF ............................................. 1.62

GLOSARIUM .................................................................................... 1.63
DAFTAR PUSTAKA ........................................................................ 1.65
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MODUL 2: HUKUM PAJAK 2.1

Kegiatan Belajar 1:
Hukum Pajak di Indonesia ................................................................. 2.3
Latihan …………………………………………............................... 2.12
Rangkuman ………………………………….................................... 2.13
Tes Formatif 1 ……………………………..…….............................. 2.14

Kegiatan Belajar 2:
Reformasi Pajak (Tax Reform) .......................................................... 2.17
Latihan …………………………………………............................... 2.23
Rangkuman ………………………………….................................... 2.24
Tes Formatif 2 ……………………………..…….............................. 2.25

Kegiatan Belajar 3:
Hukum Pajak Internasional ............................................................... 2.28
Latihan …………………………………………............................... 2.44
Rangkuman ………………………………….................................... 2.46
Tes Formatif 3 ……………………………..…….............................. 2.49

KUNCI JAWABAN TES FORMATIF ............................................. 2.52

GLOSARIUM .................................................................................... 2.53
DAFTAR PUSTAKA ........................................................................ 2.54

MODUL 3: KETENTUAN UMUM PERPAJAKAN 3.1

Kegiatan Belajar 1:
Ciri dan Pengertian Umum Pajak ....................................................... 3.3
Latihan …………………………………………............................... 3.9
Rangkuman ………………………………….................................... 3.11
Tes Formatif 1 ……………………………..…….............................. 3.13

Kegiatan Belajar 2:
Nomor Pokok Wajib pajak (NPWP) dan Pengukuhan Pengusaha
Kena Pajak .......................................................................................... 3.16
Latihan …………………………………………............................... 3.24
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Rangkuman ………………………………….................................... 3.25

Tes Formatif 2 ……………………………..…….............................. 3.27

Kegiatan Belajar 3:
Pembayaran dan Pelaporan Pajak ....................................................... 3.31
Latihan …………………………………………............................... 3.37
Rangkuman ………………………………….................................... 3.38
Tes Formatif 3 ……………………………..…….............................. 3.39

KUNCI JAWABAN TES FORMATIF ............................................. 3.42

GLOSARIUM .................................................................................... 3.43
DAFTAR PUSTAKA ........................................................................ 3.44

MODUL 4: KETETAPAN DAN PENAGIHAN PAJAK 4.1

Kegiatan Belajar 1:
Ketetapan Pajak .................................................................................. 4.3
Latihan …………………………………………............................... 4.17
Rangkuman ………………………………….................................... 4.18
Tes Formatif 1 ……………………………..…….............................. 4.19

Kegiatan Belajar 2:
Penagihan Pajak ................................................................................. 4.22
Latihan …………………………………………............................... 4.33
Rangkuman ………………………………….................................... 4.34
Tes Formatif 2 ……………………………..…….............................. 4.35

KUNCI JAWABAN TES FORMATIF ............................................. 4.38

GLOSARIUM .................................................................................... 4.39
DAFTAR PUSTAKA ........................................................................ 4.40

MODUL 5: KEBERATAN DAN BANDING PAJAK 5.1

Kegiatan Belajar 1:
Keberatan Pajak .................................................................................. 5.3
Latihan …………………………………………............................... 5.8
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Rangkuman ………………………………….................................... 5.9

Tes Formatif 1 ……………………………..…….............................. 5.11

Kegiatan Belajar 2:
Banding Pajak .................................................................................... 5.14
Latihan …………………………………………............................... 5.22
Rangkuman ………………………………….................................... 5.24
Tes Formatif 2 ……………………………..…….............................. 5.25

KUNCI JAWABAN TES FORMATIF ............................................. 5.29

GLOSARIUM .................................................................................... 5.30
DAFTAR PUSTAKA ........................................................................ 5.31

MODUL 6: PEMBUKUAN DAN PENCATATAN DALAM

PAJAK 6.1
Kegiatan Belajar 1:
Pembukuan dan Pencatatan dalam Pajak ........................................... 6.3
Latihan …………………………………………............................... 6.8
Rangkuman ………………………………….................................... 6.9
Tes Formatif 1 ……………………………..…….............................. 6.11

KUNCI JAWABAN TES FORMATIF ............................................. 6.14

GLOSARIUM .................................................................................... 6.15
DAFTAR PUSTAKA ........................................................................ 6.16

MODUL 7: PEMERIKSAAN DAN PENYIDIKAN PAJAK 7.1

Kegiatan Belajar 1:
Pemeriksaan Pajak .............................................................................. 7.3
Latihan …………………………………………............................... 7.10
Rangkuman …………………………………..................................... 7.11
Tes Formatif 1 ……………………………..…….............................. 7.13

Kegiatan Belajar 2:
Penyidikan Pajak ................................................................................ 7.17
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Latihan …………………………………………............................... 7.20

Rangkuman ………………………………….................................... 7.21
Tes Formatif 2 ……………………………..…….............................. 7.22

KUNCI JAWABAN TES FORMATIF ............................................. 7.25

GLOSARIUM .................................................................................... 7.26
DAFTAR PUSTAKA ........................................................................ 7.27

MODUL 8: PENGADILAN PAJAK 8.1

Kegiatan Belajar 1:
Peradilan Administrasi Pajak ............................................................. 8.3
Latihan …………………………………………............................... 8.7
Rangkuman ………………………………….................................... 8.9
Tes Formatif 1 ……………………………..…….............................. 8.10

Kegiatan Belajar 2:
Penyelesaian Sengketa Pajak ............................................................. 8.13
Latihan …………………………………………............................... 8.23
Rangkuman ………………………………….................................... 8.25
Tes Formatif 2 ……………………………..…….............................. 8.27

KUNCI JAWABAN TES FORMATIF ............................................. 8.30

GLOSARIUM .................................................................................... 8.31
DAFTAR PUSTAKA ........................................................................ 8.32

MODUL 9: PAJAK DAERAH DAN RETRIBUSI DAERAH

(PDRD) 9.1
Kegiatan Belajar 1:
Pajak Daerah ....................................................................................... 9.2
Latihan …………………………………………............................... 9.13
Rangkuman …………………………………..................................... 9.13
Tes Formatif 1 ……………………………..…….............................. 9.14
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Kegiatan Belajar 2:
Retribusi Daerah ................................................................................ 9.18
Latihan …………………………………………............................... 9.27
Rangkuman ………………………………….................................... 9.28
Tes Formatif 2 ……………………………..…….............................. 9.29

KUNCI JAWABAN TES FORMATIF ............................................. 9.32

GLOSARIUM .................................................................................... 9.33
DAFTAR PUSTAKA ........................................................................ 9.34