akuntansi-pajak-VED.pdf
Transcript of akuntansi-pajak-VED.pdf
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A (D., E.,M.,A.,CA)
1
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B 1
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K • 2 (1) 6/13 28/
2007 K : / I :
• ( K): ( ) :
,,, , > : ()
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LK K
A(AK/ IF)
K F
LK F
LK K F,
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& 1. I
2. K ,
3. H , , , .I / M I
4. I : ,,, D
D () ND (21,23, F)
5. A ( )
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D A & D K
• 28 (5) 2007 ( K )
D K ( K) :
• &
• &
•
• B &
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• 1 (8) K : 1
(1 J 31 D) ,
• J
6
: 1 2008 28 2009
2008
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M ( 36/2008) :
. ( 4 (3)
36/2008)
. F ( 4 (2)
36/2008)
. (
& )
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B•
IDAK BOLEH DIKANGKAN
• B K :
– 21/23 ,
26 – K &
, &
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H H
• 10 (6) /1984 :
• 19 /1984 : M
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K
• K :2 /
• 9 (1) 1984
/ ,
681/KMK 04/1999 :
– C ( & G )
– C
– C
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B B
• K F
• B :
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B O 9 (1)
O 4 (3 & 2)
B O
O
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• B :
– B
– A ( )
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B 2
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4 1 :
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=
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F
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K
• K (K) . 15,8 . 24,3 01 J 2013. >> M K I N 162/MK.011/2012 B K 22 O 2012.
• B J K (K) :
1. D O = . 24.300.000,
2. K = . 2.025.000,
3. = .24.300.000, (. 3 ) = @ . 2.025.000,
4. A, J K :
– * K/0 = . 24.300.000,* K/0 = . 26.325.000,* K/1 = . 28.350.000,* K/2 = . 30.375.000,* K/3 = . 32.400.000,
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F
50% K• 31 .36 200
50% K
• : A 50 , 50% K 4,8
50% 50 .
. B J 2011, / 60, K 10 . B . BJ 2011
J : = 25% 10 = 2,5
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50% , 4, .
. B J 2011, 4,8 , K 1 , 2011
J : = 25% 50% 1 =125
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50% , 4, , 50
. B J 2011, 14,4 , K 1,5 . B . B 2011
J 4,8 M 1,5 M = 500 (K )
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KEAAN EMEINAH EBLIK INDONEIA NOMO 15AHN 2009
• 0% ( ) 240.000,00 (
) ; • 10% ( )
240.000,00 ( ) .
• K , 1 .
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AJAK ENGHAILAN AA ENGHAILAN
BEA BNGA OBLIGAI
N 16 2009
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