DAFTAR PUSTAKA - repository.unika.ac.idrepository.unika.ac.id/15553/8/14.H1.0029 Sesilia... · 82...
21
80 DAFTAR PUSTAKA Undang-Undang Pajak Lengkap. (2011). Jakarta: Mitra Wacana Media. Keuangan, K. (2009). Undang-Undang Republik Indonesia. Undang-Undang Nomor 42. Jakarta, Indonesia: Kementrian Keuangan. Keuangan, K. (2012, April 15). Pajak. Retrieved April 14, 2017, from www.pajak.go.id: http://www.pajak.go.id/content/pelaporan-pajak Keuangan, K. (2016). Undang-Undang KUP. Undang-Undang Nomor 16. Jakarta, Indonesia: Kementrian Keuangan. Mardiasmo. (2016). Perpajakan. Yogyakarta: CV. Andi Offset. RI, K. K. (2013, Juli 15). Pajak. Retrieved April 12, 2017, from www.pajak.go.id: http://www.pajak.go.id/sites/default/files/Leaflet%20PP%2046- UMKM.pdf Waluyo. (2013). Perpajakan Indonesia. Jakarta: Salemba Empat.
Transcript of DAFTAR PUSTAKA - repository.unika.ac.idrepository.unika.ac.id/15553/8/14.H1.0029 Sesilia... · 82...
80
DAFTAR PUSTAKA
Undang-Undang Pajak Lengkap. (2011). Jakarta: Mitra Wacana Media.
Keuangan, K. (2009). Undang-Undang Republik Indonesia. Undang-Undang
Nomor 42. Jakarta, Indonesia: Kementrian Keuangan.
Keuangan, K. (2012, April 15). Pajak. Retrieved April 14, 2017, from
www.pajak.go.id: http://www.pajak.go.id/content/pelaporan-pajak
Keuangan, K. (2016). Undang-Undang KUP. Undang-Undang Nomor 16. Jakarta,
Indonesia: Kementrian Keuangan.
Mardiasmo. (2016). Perpajakan. Yogyakarta: CV. Andi Offset.
RI, K. K. (2013, Juli 15). Pajak. Retrieved April 12, 2017, from www.pajak.go.id:
http://www.pajak.go.id/sites/default/files/Leaflet%20PP%2046-
UMKM.pdf
Waluyo. (2013). Perpajakan Indonesia. Jakarta: Salemba Empat.
81
PENGHITUNGAN PPH` 21 PEGAWAI TETAP
PT. YZ
JANUARI-DESEMBER 2015
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
AHMAD P L K3 10.500.000 126.000.000 6.000.000 120.000.000 48.000.000 72.000.000 5.800.000 483.333
BENI P L K2 8.500.000 102.000.000 5.100.000 96.900.000 45.000.000 51.900.000 2.785.000 232.083
CERRY P P TK 8.500.000 102.000.000 5.100.000 96.900.000 36.000.000 60.900.000 4.135.000 344.583
DONI P L K1 8.600.000 103.200.000 5.160.000 98.040.000 42.000.000 56.040.000 3.406.000 283.833
ELLA P P TK 6.500.000 78.000.000 3.900.000 74.100.000 36.000.000 38.100.000 1.905.000 158.750
FANDI P L K1 6.000.000 72.000.000 3.600.000 68.400.000 42.000.000 26.400.000 1.320.000 110.000
GALIH P L K1 5.000.000 60.000.000 3.000.000 57.000.000 42.000.000 15.000.000 750.000 62.500
HENDRIK P L TK 5.000.000 60.000.000 3.000.000 57.000.000 36.000.000 21.000.000 1.050.000 87.500
INDAH P P TK 4.500.000 54.000.000 2.700.000 51.300.000 36.000.000 15.300.000 765.000 63.750
JOJO P L TK 4.000.000 48.000.000 2.400.000 45.600.000 36.000.000 9.600.000 480.000 40.000
KARLOS P L TK 3.000.000 36.000.000 1.800.000 34.200.000 36.000.000
LALA P P TK 3.000.000 36.000.000 1.800.000 34.200.000 36.000.000
TOTAL 73.100.000 877.200.000 43.560.000 833.640.000 471.000.000 366.240.000 22.396.000 1.866.333
82
TANGGAL PENYETORAN DAN PELAPORAN PPH PASAL 21
PT. YZ
JANUARI-DESEMBER 2015
MASA PENYETORAN PELAPORAN
JANUARI 09/02/2015 15/02/2015
FEBRUARI 06/03/2015 17/03/2015
MARET 08/04/2015 16/04/2015
APRIL 05/05/2015 19/05/2015
MEI 09/06/2015 17/06/2015
JUNI 08/07/2015 15/07/2015
JULI 09/08/2015 18/08/2015
AGUSTUS 07/09/2015 17/09/2015
SEPTEMBER 04/10/2015 19/10/2015
OKTOBER 06/11/2015 18/11/2015
NOPEMBER 05/12/2015 19/12/2015
DESEMBER 08/01/2016 18/01/2016
83
REKAP GAJI PEGAWAI TETAP
PT. YZ
JANUARI-DESEMBER 2016
(1) (2) (3) (4) (5)
AHMAD P L K3 10.500.000
BENI P L K2 8.500.000
CERRY P P TK 8.500.000
DONI P L K1 8.600.000
ELLA P P TK 6.500.000
FANDI P L K1 6.000.000
GALIH P L K1 5.000.000
HENDRIK P L TK 5.000.000
INDAH P P TK 4.500.000
JOJO P L TK 4.000.000
KARLOS P L TK 3.000.000
LALA P P TK 3.000.000
TOTAL 73.100.000
84
PENGHITUNGAN PPH 21 BUKAN PEGAWAI
PT. YZ
JANUARI-DESEMBER 2015
(1) (2) (3) (4) (5) (6) (7) (8) (9)
DANU JANUARI 10.000.000 5.000.000 3.000.000 2.000.000 100.000 100.000
(TK) FEBRUARI 8.500.000 4.250.000 3.000.000 1.250.000 62.500 62.500
MARET 6.500.000 3.250.000 3.000.000 250.000 12.500 12.500
APRIL 12.000.000 6.000.000 3.000.000 3.000.000 150.000 150.000
MEI 4.500.000 2.250.000 3.000.000
JUNI 4.400.000 2.200.000 3.000.000
JULI 13.000.000 6.500.000 3.000.000 3.500.000 175.000 175.000
AGUSTUS 12.000.000 6.000.000 3.000.000 3.000.000 150.000 150.000
SEPTEMBER 16.000.000 8.000.000 3.000.000 5.000.000 250.000 250.000
OKTOBER 14.500.000 7.250.000 3.000.000 4.250.000 212.500 212.500
NOPEMBER 13.500.000 6.750.000 3.000.000 3.750.000 187.500 187.500
DESEMBER 11.500.000 5.750.000 3.000.000 2.750.000 137.500 137.500
TOTAL 126.400.000 63.200.000 36.000.000 28.750.000 1.437.500 1.437.500
WINDU JANUARI 9.500.000 4.750.000 3.000.000 1.750.000 87.500 87.500
(TK) FEBRUARI 8.000.000 4.000.000 3.000.000 1.000.000 50.000 50.000
MARET 7.500.000 3.750.000 3.000.000 750.000 37.500 37.500
APRIL 9.000.000 4.500.000 3.000.000 1.500.000 75.000 75.000
MEI 2.500.000 1.250.000 3.000.000
JUNI 3.200.000 1.600.000 3.000.000
JULI 12.500.000 6.250.000 3.000.000 3.250.000 162.500 162.500
AGUSTUS 11.000.000 5.500.000 3.000.000 2.500.000 125.000 125.000
SEPTEMBER 17.000.000 8.500.000 3.000.000 5.500.000 275.000 275.000
OKTOBER 15.000.000 7.500.000 3.000.000 4.500.000 225.000 225.000
NOPEMBER 12.500.000 6.250.000 3.000.000 3.250.000 162.500 162.500
DESEMBER 12.100.000 6.050.000 3.000.000 3.050.000 152.500 152.500
TOTAL 119.800.000 59.900.000 36.000.000 27.050.000 1.352.500 1.352.500
TOTAL 246.200.000 123.100.000 72.000.000 55.800.000 2.790.000 2.790.000
85
TANGGAL PENYETORAN DAN PELAPORAN PPH PASAL 21
PT. YZ
JANUARI-DESEMBER 2015
MASA PENYETORAN PELAPORAN
JANUARI 09/02/2015 15/02/2015
FEBRUARI 06/03/2015 17/03/2015
MARET 08/04/2015 16/04/2015
APRIL 05/05/2015 19/05/2015
MEI 09/06/2015 17/06/2015
JUNI 08/07/2015 15/07/2015
JULI 09/08/2015 18/08/2015
AGUSTUS 07/09/2015 17/09/2015
SEPTEMBER 04/10/2015 19/10/2015
OKTOBER 06/11/2015 18/11/2015
NOPEMBER 05/12/2015 19/12/2015
DESEMBER 08/01/2016 18/01/2016
86
REKAP GAJI BUKAN PEGAWAI
PT. YZ
JANUARI-DESEMBER 2016
(1) (2) (3)
DANU JANUARI 15.400.000
(TK) FEBRUARI 17.450.000
MARET 14.320.000
APRIL 17.550.000
MEI 16.440.000
JUNI 12.500.000
JULI 15.450.000
AGUSTUS 10.500.000
SEPTEMBER 6.500.000
OKTOBER 5.500.000
NOPEMBER 7.250.000
DESEMBER 8.500.000
TOTAL 147.360.000
WINDU JANUARI 16.450.000
(TK) FEBRUARI 15.400.000
MARET 15.220.000
APRIL 18.450.000
MEI 18.000.000
JUNI 12.000.000
JULI 16.200.000
AGUSTUS 10.000.000
SEPTEMBER 7.500.000
OKTOBER 6.000.000
NOPEMBER 7.350.000
DESEMBER 8.250.000
TOTAL 150.820.000
TOTAL 298.180.000
87
PENGHITUNGAN PPN
PT. YZ
JANUARI-DESEMBER 2015
MASA PENJUALAN PEMBELIAN PPN KELUARAN PPN MASUKAN PPN KB
JANUARI 140.000.000 60.900.000 14.000.000 6.090.000 7.910.000
FEBRUARI 108.750.000 92.000.000 10.875.000 9.200.000 1.675.000
MARET 155.575.000 90.000.000 15.557.500 9.000.000 6.557.500
APRIL 97.650.000 85.000.000 9.765.000 8.500.000 1.265.000
MEI 110.450.000 87.560.000 11.045.000 8.756.000 2.289.000
JUNI 145.550.000 85.000.000 14.555.000 8.500.000 6.055.000
JULI 150.890.000 70.000.000 15.089.000 7.000.000 8.089.000
AGUSTUS 165.000.000 75.000.000 16.500.000 7.500.000 9.000.000
SEPTEMBER 145.000.000 14.500.000 - 14.500.000
OKTOBER 125.000.000 12.500.000 - 12.500.000
NOPEMBER 200.000.000 20.000.000 - 20.000.000
DESEMBER 250.000.000 25.000.000 - 25.000.000
TOTAL 1.793.865.000 645.460.000 179.386.500 64.546.000 114.840.500
88
TANGGAL PENYETORAN DAN PELAPORAN
PT. YZ
JANUARI-DESEMBER 2015
MASA PENYETORAN PELAPORAN PPN KB
JANUARI 26/02/2016 27/03/2016 7.910.000
FEBRUARI 28/03/2016 28/03/2016 1.675.000
MARET 24/04/2016 25/04/2016 6.557.500
APRIL 29/05/2016 29/05/2016 1.265.000
MEI 26/06/2016 27/06/2016 2.289.000
JUNI 30/07/2016 30/07/2016 6.055.000
JULI 29/08/2016 30/08/2016 8.089.000
AGUSTUS 27/09/2016 28/09/2016 9.000.000
SEPTEMBER 29/10/2016 30/10/2016 14.500.000
OKTOBER 28/11/2016 29/11/2016 12.500.000
NOPEMBER 26/12/2016 26/12/2016 20.000.000
DESEMBER 28/01/2017 29/01/2017 25.000.000
TOTAL 114.840.500
89
REKAP PPN
PT. YZ
JANUARI-DESEMBER 2016
MASA PENJUALAN PEMBELIAN PPN KELUARAN PPN MASUKAN
JANUARI 106.110.000 44.250.000 10.611.000 4.425.000
FEBRUARI 117.540.000 22.143.200 11.754.000 2.214.320
MARET 124.000.000 53.100.000 12.400.000 5.310.000
APRIL 105.870.000 70.000.000 10.587.000 7.000.000
MEI 165.900.000 77.560.000 16.590.000 7.756.000
JUNI 124.325.000 65.600.000 12.432.500 6.560.000
JULI 175.000.000 17.500.000
AGUSTUS 144.000.000 80.000.000 14.400.000 8.000.000
SEPTEMBER 96.440.000 71.000.000 9.644.000 7.100.000
OKTOBER 76.000.000 7.600.000
NOPEMBER 80.600.000 8.060.000
DESEMBER 188.320.000 18.832.000
TOTAL 1.504.105.000 483.653.200 150.410.500 48.365.320
90
PENGHITUNGAN PPH FINAL 1% SESUAI PP 46 & TANGGAL
PENYETORAN
PT. YZ
JANUARI-DESEMBER 2015
MASA PENJUALAN PPH FINAL 1% TGL. PENYETORAN
JANUARI 140.000.000 1.400.000 10/02/2015
FEBRUARI 108.750.000 1.087.500 14/03/2015
MARET 155.575.000 1.555.750 13/04/2015
APRIL 97.650.000 976.500 14/05/2015
MEI 110.450.000 1.104.500 12/06/2015
JUNI 145.550.000 1.455.500 14/07/2015
JULI 150.890.000 1.508.900 12/08/2015
AGUSTUS 165.000.000 1.650.000 14/09/2015
SEPTEMBER 145.000.000 1.450.000 13/10/2015
OKTOBER 125.000.000 1.250.000 13/11/2015
NOPEMBER 200.000.000 2.000.000 11/12/2015
DESEMBER 250.000.000 2.500.000 14/01/2016
TOTAL 1.793.865.000 17.938.650
91
PENGHITUNGAN PPH 21 PEGAWAI TETAP
PT. YZ
JANUARI-DESEMBER 2016
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
AHMAD P L K3 10.500.000 126.000.000 6.000.000 120.000.000 72.000.000 48.000.000 2.400.000 200.000
BENI P L K2 8.500.000 102.000.000 5.100.000 96.900.000 67.500.000 29.400.000 1.470.000 122.500
CERRY P P TK 8.500.000 102.000.000 5.100.000 96.900.000 54.000.000 42.900.000 1.435.000 119.583
DONI P L K1 8.600.000 103.200.000 5.160.000 98.040.000 63.000.000 35.040.000 256.000 21.333
ELLA P P TK 6.500.000 78.000.000 3.900.000 74.100.000 54.000.000 20.100.000 1.005.000 83.750
FANDI P L K1 6.000.000 72.000.000 3.600.000 68.400.000 63.000.000 5.400.000 270.000 22.500
GALIH P L K1 5.000.000 60.000.000 3.000.000 57.000.000 63.000.000
HENDRIK P L TK 5.000.000 60.000.000 3.000.000 57.000.000 54.000.000 3.000.000 150.000 12.500
INDAH P P TK 4.500.000 54.000.000 2.700.000 51.300.000 54.000.000
JOJO P L TK 4.000.000 48.000.000 2.400.000 45.600.000 54.000.000
KARLOS P L TK 3.000.000 36.000.000 1.800.000 34.200.000 54.000.000
LALA P P TK 3.000.000 36.000.000 1.800.000 34.200.000 54.000.000
TOTAL 73.100.000 877.200.000 43.560.000 833.640.000 706.500.000 183.840.000 6.986.000 582.167
92
PENGHITUNGAN PPH 21 BUKAN PEGAWAI BERSIFAT
BERKESINAMBUNGAN
PT. YZ
JANUARI-DESEMBER 2016
(1) (2) (3) (4) (5) (6) (7) (8) (9)
DANU JANUARI 15.400.000 7.700.000 4.500.000 3.200.000 160.000 160.000
(TK) FEBRUARI 17.450.000 8.725.000 4.500.000 4.225.000 211.250 211.250
MARET 14.320.000 7.160.000 4.500.000 2.660.000 133.000 133.000
APRIL 17.550.000 8.775.000 4.500.000 4.275.000 213.750 213.750
MEI 16.440.000 8.220.000 4.500.000 3.720.000 186.000 186.000
JUNI 12.500.000 6.250.000 4.500.000 1.750.000 87.500 87.500
JULI 15.450.000 7.725.000 4.500.000 3.225.000 161.250 161.250
AGUSTUS 10.500.000 5.250.000 4.500.000 750.000 37.500 37.500
SEPTEMBER 6.500.000 3.250.000 4.500.000
OKTOBER 5.500.000 2.750.000 4.500.000
NOPEMBER 7.250.000 3.625.000 4.500.000
DESEMBER 8.500.000 4.250.000 4.500.000
TOTAL 147.360.000 73.680.000 54.000.000 23.805.000 1.190.250 1.190.250
WINDU JANUARI 16.450.000 8.225.000 4.500.000 3.725.000 186.250 186.250
(TK) FEBRUARI 15.400.000 7.700.000 4.500.000 3.200.000 160.000 160.000
MARET 15.220.000 7.610.000 4.500.000 3.110.000 155.500 155.500
APRIL 18.450.000 9.225.000 4.500.000 4.725.000 236.250 236.250
MEI 18.000.000 9.000.000 4.500.000 4.500.000 225.000 225.000
JUNI 12.000.000 6.000.000 4.500.000 1.500.000 75.000 75.000
JULI 16.200.000 8.100.000 4.500.000 3.600.000 180.000 180.000
AGUSTUS 10.000.000 5.000.000 4.500.000 500.000 25.000 25.000
SEPTEMBER 7.500.000 3.750.000 4.500.000
OKTOBER 6.000.000 3.000.000 4.500.000
NOPEMBER 7.350.000 3.675.000 4.500.000
DESEMBER 8.250.000 4.125.000 4.500.000
TOTAL 150.820.000 75.410.000 54.000.000 24.860.000 1.243.000 1.243.000
TOTAL 298.180.000 149.090.000 108.000.000 48.665.000 2.433.250 2.433.250
93
PENGHITUNGAN PPN
PT. YZ
JANUARI-DESEMBER 2016
MASA PENJUALAN PEMBELIAN PPN KELUARAN PPN MASUKAN PPN KB
JANUARI 106.110.000 44.250.000 10.611.000 4.425.000 6.186.000
FEBRUARI 117.540.000 22.143.200 11.754.000 2.214.320 9.539.680
MARET 124.000.000 53.100.000 12.400.000 5.310.000 7.090.000
APRIL 105.870.000 70.000.000 10.587.000 7.000.000 3.587.000
MEI 165.900.000 77.560.000 16.590.000 7.756.000 8.834.000
JUNI 124.325.000 65.600.000 12.432.500 6.560.000 5.872.500
JULI 175.000.000 17.500.000 17.500.000
AGUSTUS 144.000.000 80.000.000 14.400.000 8.000.000 6.400.000
SEPTEMBER 96.440.000 71.000.000 9.644.000 7.100.000 2.544.000
OKTOBER 76.000.000 7.600.000 7.600.000
NOPEMBER 80.600.000 8.060.000 8.060.000
DESEMBER 188.320.000 18.832.000 18.832.000
TOTAL 1.504.105.000 483.653.200 150.410.500 48.365.320 102.045.180
94
PENGHITUNGAN PPH FINAL 1%
PT. YZ
JANUARI-DESEMBER 2016
MASA PENJUALAN PPH FINAL 1%
JANUARI 106.110.000 1.061.100
FEBRUARI 117.540.000 1.175.400
MARET 124.000.000 1.240.000
APRIL 105.870.000 1.058.700
MEI 165.900.000 1.659.000
JUNI 124.325.000 1.243.250
JULI 175.000.000 1.750.000
AGUSTUS 144.000.000 1.440.000
SEPTEMBER 96.440.000 964.400
OKTOBER 76.000.000 760.000
NOPEMBER 80.600.000 806.000
DESEMBER 188.320.000 1.883.200
TOTAL 1.504.105.000 15.041.050
95
PENGHITUNGAN SANKSI ADMINISTRASI BERUPA BUNGA DAN
DENDA
PT. YZ
SELAMA TAHUN 2016
PPH 21 POKOK BUNGA DENDA
JANUARI 582.167Rp 151.363Rp 100.000Rp
FEBRUARI 582.167Rp 139.720Rp 100.000Rp
MARET 582.167Rp 128.077Rp 100.000Rp
APRIL 582.167Rp 116.433Rp 100.000Rp
MEI 582.167Rp 104.790Rp 100.000Rp
JUNI 582.167Rp 93.147Rp 100.000Rp
JULI 582.167Rp 81.503Rp 100.000Rp
AGUSTUS 582.167Rp 69.860Rp 100.000Rp
SEPTEMBER 582.167Rp 58.217Rp 100.000Rp
OKTOBER 582.167Rp 46.573Rp 100.000Rp
NOPEMBER 582.167Rp 34.930Rp 100.000Rp
DESEMBER 582.167Rp 23.287Rp 100.000Rp
TOTAL 6.986.000Rp 1.047.900Rp 1.200.000Rp
96
PENGHITUNGAN SANKSI ADMINISTRASI BERUPA BUNGA DAN
DENDA
PT. YZ
SELAMA TAHUN 2016
PPN POKOK BUNGA DENDA
JANUARI 6.186.000Rp 1.608.360Rp 500.000Rp
FEBRUARI 9.539.680Rp 2.289.523Rp 500.000Rp
MARET 7.090.000Rp 1.559.800Rp 500.000Rp
APRIL 3.587.000Rp 717.400Rp 500.000Rp
MEI 8.834.000Rp 1.590.120Rp 500.000Rp
JUNI 5.872.500Rp 939.600Rp 500.000Rp
JULI 17.500.000Rp 2.450.000Rp 500.000Rp
AGUSTUS 6.400.000Rp 768.000Rp 500.000Rp
SEPTEMBER 2.544.000Rp 254.400Rp 500.000Rp
OKTOBER 7.600.000Rp 608.000Rp 500.000Rp
NOPEMBER 8.060.000Rp 483.600Rp 500.000Rp
DESEMBER 18.832.000Rp 753.280Rp 500.000Rp
TOTAL 102.045.180Rp 14.022.083Rp 6.000.000Rp
97
PENGHITUNGAN SANKSI ADMINISTRASI BERUPA BUNGA DAN
DENDA
PT. YZ
SELAMA TAHUN 2016
PPH FINAL 1% POKOK BUNGA DENDA
JANUARI 1.061.100Rp 275.886Rp 100.000Rp
FEBRUARI 1.175.400Rp 282.096Rp 100.000Rp
MARET 1.240.000Rp 272.800Rp 100.000Rp
APRIL 1.058.700Rp 211.740Rp 100.000Rp
MEI 1.659.000Rp 298.620Rp 100.000Rp
JUNI 1.243.250Rp 198.920Rp 100.000Rp
JULI 1.750.000Rp 245.000Rp 100.000Rp
AGUSTUS 1.440.000Rp 172.800Rp 100.000Rp
SEPTEMBER 964.400Rp 96.440Rp 100.000Rp
OKTOBER 760.000Rp 60.800Rp 100.000Rp
NOPEMBER 806.000Rp 48.360Rp 100.000Rp
DESEMBER 1.883.200Rp 75.328Rp 100.000Rp
TOTAL 15.041.050Rp 2.238.790Rp 1.200.000Rp
98
REKAP PENGHITUNGAN PENGENAAN SANKSI ADMINISTRASI
BERUPA BUNGA DAN DENDA
PT. YZ
SELAMA TAHUN 2016
KEWAJIBAN PERPAJAKAN PT. YZ BUNGA DENDA
PPH PASAL 21 1.047.900 1.200.000
PPN 14.022.083 6.000.000
PPH FINAL 1% 2.238.790 1.200.000
TOTAL 17.308.773 8.400.000
Filename:TUGAS_AKHIR_14.H1.0029_SESILIA_KOLONG_KETERLAMBATAN_KEWAJIBAN_SPT_MASA_PADA_PERUSAHAAN_DAGANG_STUDI_KASUS_PT._YZ_TAHU.docx
Date: 2017-06-07 02:16 UTCResults of plagiarism analysis from 2017-06-07 02:25 UTC
3846 matches from 105 sources, of which 38 are online sources.
PlagLevel: 8.4%/36.3%
[0] (84 matches, 4.7%/11.2%) from your PlagScan document "TUGAS_AKHIR...UBAHAN_PTKP_.docx" dated 2017-03-17 (+ 1 documents with identical matches)
[2] (79 matches, 4.3%/10.3%) from your PlagScan document "TUGAS_AKHIR...16_DI_PT_JMP.docx" dated 2017-02-27 [3] (73 matches, 4.2%/9.9%) from your PlagScan document "13.31.0015 LIDIA KRISTINA H.docx" dated 2016-02-04 [4] (58 matches, 0.7%/8.3%) from your PlagScan document "10.31.0042 Lucas.docx" dated 2016-06-13
(+ 1 documents with identical matches) [6] (58 matches, 0.7%/8.2%) from your PlagScan document "10.31.0042 Lucas.docx" dated 2016-05-10 [7] (41 matches, 1.1%/7.4%) from hendrawahyuadiputra.blogspot.com/2009/10/pengaruh-jumlah-wajib-pajak-efektif.html [8] (61 matches, 2.7%/7.2%) from your PlagScan document "Tugas_Akhir...asi_Pada_Kary.doc" dated 2017-06-06 [9] (54 matches, 0.7%/7.2%) from your PlagScan document "TUGAS_AKHIR...ASAL_21_KARY.docx" dated 2017-03-17 [10] (62 matches, 0.8%/6.8%) from your PlagScan document "TUGAS_AKHIR...ANI_CANDAMANI.pdf" dated 2017-03-15 [11] (54 matches, 2.1%/6.7%) from your PlagScan document "Tugas_Akhir...si_Pada_Kary.docx" dated 2017-04-12 [12] (59 matches, 0.7%/6.6%) from your PlagScan document "TUGAS_AKHIR...NI_CANDAMANI.docx" dated 2017-01-20 [13] (58 matches, 0.8%/6.5%) from your PlagScan document "13.31.0037 YUNITHA I.docx" dated 2017-01-25 [14] (48 matches, 0.8%/6.4%) from your PlagScan document "12.31.0037.docx" dated 2016-02-29 [15] (48 matches, 1.0%/6.3%) from your PlagScan document "TUGAS_AKHIR..._REINVENTING.docx" dated 2016-11-09 [16] (39 matches, 0.6%/6.2%) from a PlagScan document of your organisation...arbara Galuh.docx" dated 2016-08-31
(+ 1 documents with identical matches) [18] (48 matches, 1.0%/6.3%) from your PlagScan document "13.31.0017 ...io rini 1302 .pdf" dated 2016-10-13 [19] (39 matches, 0.6%/6.1%) from your PlagScan document "09.31.0009 barbara galuh.docx" dated 2016-09-05 [20] (43 matches, 0.2%/5.8%) from your PlagScan document "12.31.0008 alvionita T.docx" dated 2016-02-25 [21] (40 matches, 0.5%/5.7%) from agung-saifuddin.blogspot.com/2015/11/ketentuan-umum-dan-tata-cara-perpajakan.html [22] (40 matches, 0.7%/6.0%) from your PlagScan document "Tugas_akhir...AN_KSUS_STUD.docx" dated 2017-03-09 [23] (48 matches, 0.9%/5.9%) from your PlagScan document "13.31.0005 MARIA CLARA.docx" dated 2016-02-09 [24] (38 matches, 0.5%/5.7%) from https://sifawajhillah.wordpress.com/2017...-dan-bandung-untuk-hotel-dan-restaurant/ [25] (40 matches, 0.6%/5.9%) from naelultax12.blogspot.com/2012/12/pemotongan-pajak-atas-penghasilan.html [26] (25 matches, 0.2%/5.4%) from ismahpratiwiwiejaya.blogspot.co.id/2015/11/makalah-administrasi-perpajakan.html [27] (38 matches, 0.6%/5.9%) from your PlagScan document "TUGAS_AKHIR...ERAN_KSUS_ST.docx" dated 2016-11-01
(+ 1 documents with identical matches) [29] (40 matches, 1.2%/6.1%) from your PlagScan document "Tugas_Akhir...apak_Richard.docx" dated 2017-02-22 [30] (25 matches, 0.2%/5.3%) from ismahpratiwiwiejaya.blogspot.com/2015/11/makalah-administrasi-perpajakan.html [31] (39 matches, 0.6%/5.9%) from a PlagScan document of your organisation... Dwi Prabowo.docx" dated 2016-03-22 [32] (38 matches, 0.6%/5.8%) from your PlagScan document "jadi satu .docx" dated 2016-03-01 [33] (45 matches, 0.7%/5.8%) from a PlagScan document of your organisation...17 Endang SR.docx" dated 2016-08-16 [34] (40 matches, 1.2%/5.9%) from your PlagScan document "TUGAS_AKHIR...rang_Pribadi.docx" dated 2017-03-20 [35] (44 matches, 0.8%/5.6%) from adjiethea.blogspot.com/2011/03/pajak-penghasilan-pph-pasal-21.html [36] (37 matches, 0.7%/5.2%) from your PlagScan document "Cristin_Pur...n_Pembetulan.docx" dated 2017-02-23 [37] (38 matches, 0.7%/5.2%) from your PlagScan document "Tugas_Akhir...Pada_PT._AMK.docx" dated 2017-03-16 [38] (35 matches, 0.5%/5.3%) from your PlagScan document "Dicky_Dwi_P...adi_Umbaran”.docx" dated 2016-02-25 [39] (40 matches, 1.3%/5.1%) from your PlagScan document "13.31.0040 bernadethe L.docx" dated 2016-02-09 [40] (37 matches, 0.8%/5.4%) from chusnulnuraeni.blogspot.com/2014/10/pajak-penghasilan-pasal-21.html [41] (37 matches, 0.4%/5.6%) from www.pphpasal21.com/ [42] (37 matches, 1.4%/5.0%) from your PlagScan document "12.31.0040 ...the Leonarda.docx" dated 2016-02-10 [43] (38 matches, 1.2%/5.4%) from https://www.cermati.com/artikel/pph-pasal-21-apa-itu-and-cara-menghitungnya [44] (40 matches, 1.2%/4.8%) from your PlagScan document "TUGAS_AKHIR...EBT_TO_ASSET.docx" dated 2017-02-27 [45] (35 matches, 0.7%/4.8%) from https://fuzinoviyanti.wordpress.com/2013...ta-cara-atau-pelaporan-pajak-di-pt-hino/ [46] (31 matches, 1.0%/4.2%) from pajaktaxes.blogspot.com/p/potput.html [47] (24 matches, 0.1%/4.5%) from digilib.unimus.ac.id/files/disk1/105/jtptunimus-gdl-salisiinti-5244-2-bab2.pdf [48] (32 matches, 0.4%/4.6%) from https://elmaliawati.wordpress.com/2015/10/24/pajak-penghasilan-pasal-21/ [49] (39 matches, 0.7%/4.3%) from https://dimaulanaaa.wordpress.com/2014/1...jak-orang-pribadi-wpop-dan-pph-pasal-21/ [50] (39 matches, 1.1%/4.4%) from your PlagScan document "TUGAS_AKHIR...INERJA_KEUAN.docx" dated 2017-03-17 [51] (28 matches, 0.1%/3.9%) from ittapandameilestari.blogspot.com/2015/01/makalah-perpajakan-ppn-dan-ppnbm.html [52] (30 matches, 1.0%/3.9%) from pemeriksapajak.blogspot.com/p/potput-potput-singkatan-dari-pemotongan.html [53] (33 matches, 0.5%/4.4%) from your PlagScan document "TUGAS_AKHIR...Reinventing_.docx" dated 2016-10-31 [54] (37 matches, 0.4%/4.3%) from a PlagScan document of your organisation...0012 Rizki W.docx" dated 2016-07-21 [55] (26 matches, 0.2%/4.3%) from stimbedua.blogspot.co.id/2016/11/makalah-ketentuan-umum-perpajakan.html [56] (37 matches, 0.4%/4.3%) from your PlagScan document "13.31.0012 rIZKI.docx" dated 2016-07-22 [57] (32 matches, 0.3%/4.4%) from your PlagScan document "TA (plagiasi) 1.docx" dated 2016-02-29 [58] (37 matches, 1.1%/4.3%) from your PlagScan document "TUGAS_AKHIR...INERJA_KEUAN.docx" dated 2017-03-03 [59] (30 matches, 0.8%/4.1%) from your PlagScan document "10.31.0020.docx" dated 2016-02-29 [60] (32 matches, 0.0%/4.6%) from pendidikan776.blogspot.com/2014/07/Objek...n-Subjek-Pajak-Penghasilan-Pasal-21.html [61] (31 matches, 0.9%/3.8%) from your PlagScan document "TUGAS_AKHIR...erhadap_PPh_.docx" dated 2017-03-16 [62] (32 matches, 0.2%/4.2%) from your PlagScan document "12.31.0038 Theresia.docx" dated 2016-02-19 [63] (31 matches, 0.2%/4.0%) from a PlagScan document of your organisation...OBIN versi 2.docx" dated 2016-02-17 [64] (32 matches, 0.3%/4.3%) from your PlagScan document "mey.docx" dated 2016-02-26 [65] (32 matches, 1.1%/3.8%) from isengdoank1995.blogspot.com/2014/02/ketentuan-umum-dan-tata-cara-perpajakan.html [66] (32 matches, 0.3%/4.2%) from your PlagScan document "11.31.0026 Meri anggraeni.docx" dated 2016-03-18 [67] (29 matches, 0.9%/3.7%) from your PlagScan document "TUGAS_AKHIR...n_2013_terha.docx" dated 2017-03-06 [68] (26 matches, 0.1%/3.5%) from gudangilmuvaame.blogspot.com/2015/08/pengantar-perpajakan.html [69] (38 matches, 0.6%/4.0%) from your PlagScan document "12.31.0018.docx" dated 2016-03-22 [70] (36 matches, 0.5%/4.1%) from your PlagScan document "BUNGA AYU 12.31.0051.docx" dated 2016-03-22
[70] (36 matches, 0.5%/4.1%) from your PlagScan document "BUNGA AYU 12.31.0051.docx" dated 2016-03-22 [71] (28 matches, 0.8%/3.6%) from your PlagScan document "TUGAS_AKHIR...n_2013_Terha.docx" dated 2017-02-23
(+ 1 documents with identical matches) [73] (32 matches, 0.6%/3.9%) from your PlagScan document "12.31.0010 Andika.docx" dated 2016-05-11 [74] (29 matches, 0.4%/4.0%) from https://arifbrimpals.wordpress.com/ [75] (30 matches, 0.4%/3.7%) from your PlagScan document "Tugas_Akhir...Orang_Pribadi.doc" dated 2016-11-03 [76] (25 matches, 1.4%/3.6%) from your PlagScan document "TUGAS_AKHIR...un_2013_Pada.docx" dated 2016-10-31 [77] (32 matches, 0.6%/3.8%) from a PlagScan document of your organisation... Andika Cahyo.doc" dated 2016-03-22 [78] (26 matches, 0.2%/3.6%) from dedesyaifil.blogspot.com/2016/10/makalah-pajak-penjualan-atas-barang_25.html [79] (26 matches, 0.4%/3.8%) from marianasanusi.blogspot.com/2015/12/perencanaan-pajak-untuk-pph-21.html [80] (25 matches, 0.2%/3.9%) from https://syafaatmuhari.files.wordpress.com/2011/12/28tahun2007uupenj.pdf [81] (26 matches, 0.4%/3.7%) from yuanitavhytriviong.blogspot.com/2012/06/makalah-pajak-penghasilan-pph-pasal-21.html [82] (27 matches, 0.4%/3.6%) from ayobacaramadhan.blogspot.com/2015/10/makalah-perpajakan-pph-21.html [83] (27 matches, 0.4%/3.6%) from hukumpajakdanperpajakan.blogspot.com/2015/11/pajak-penghasilan-pasal-21.html [84] (23 matches, 1.0%/3.1%) from a PlagScan document of your organisation... Y.R. Henakin.pdf" dated 2016-03-11 [85] (31 matches, 1.6%/3.8%) from your PlagScan document "TUGAS_AKHIR...asal_21_Kary.docx" dated 2017-02-20 [86] (20 matches, 0.4%/3.5%) from your PlagScan document "13.31.0001erik.docx" dated 2016-07-11 [87] (27 matches, 0.4%/3.1%) from your PlagScan document "TUGAS_AKHIR..._PENGHASILAN.docx" dated 2016-10-31 [88] (25 matches, 0.6%/3.3%) from a PlagScan document of your organisation...0031_revisi2.docx" dated 2016-01-28 [89] (27 matches, 0.4%/3.4%) from betawe.blogspot.com/2015/08/pengantar-hukum-pajak.html [90] (23 matches, 0.1%/3.4%) from pajak-ind.blogspot.com/2013/01/surat-pemberitahuan-pasal-3-uu-kup.html [91] (28 matches, 0.4%/3.3%) from farezkycaem-makalahtentangpph.blogspot.com/p/makalah-tentang-pph-21.html [92] (28 matches, 0.4%/3.3%) from shinhuibagiinfo.blogspot.com/ [93] (25 matches, 1.4%/3.0%) from your PlagScan document "Tugas_akhir...Karyawan_XYZ.docx" dated 2017-03-16 [94] (25 matches, 0.3%/2.9%) from a PlagScan document of your organisation...ita Septiani.docx" dated 2016-07-18 [95] (25 matches, 0.3%/2.9%) from a PlagScan document of your organisation...Septiani (2).docx" dated 2016-07-19 [96] (18 matches, 0.1%/3.2%) from desynatalie.blogspot.com/2013/12/surat-pemberitahuan-pajak-spt.html [97] (25 matches, 1.0%/3.0%) from https://smartconsultant.co.id/index.php/2016/09/20/aspek-perpajakan-di-indonesia/ [98] (30 matches, 0.7%/2.9%) from your PlagScan document "13.31.0005.docx" dated 2016-03-17 [99] (26 matches, 1.0%/2.9%) from cb-danang.blogspot.com/ [100] (24 matches, 0.3%/2.9%) from a PlagScan document of your organisation...ita Septiani.docx" dated 2016-07-14 [101] (29 matches, 0.0%/3.2%) from https://khoyunitapublish.wordpress.com/2...-jasa-pajak-penjualan-atas-barang-mewah/ [102] (26 matches, 0.2%/3.0%) from elib.unikom.ac.id/files/disk1/417/jbptunikompp-gdl-muhammadar-20841-6-9_bab3.doc [103] (26 matches, 1.0%/2.9%) from cb-danang.blogspot.com/2012/12/ [104] (29 matches, 0.7%/2.9%) from your PlagScan document "13.31.0005 maria Clara.docx" dated 2016-02-10
Settings Sensitivity: MediumBibliography: Bibliography excludedCitation detection: Reduce PlagLevelWhitelist: --
Analyzed document
=====================1/66======================1
BAB I PENDAHULUAN 1.[0] [2] [8] ...1 Latar Belakang Pajak adalah konstribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesar-besarnya kemakmuran rakyat.[0] [2] [3] ... Pembayaran pajak merupakan perwujudan dari kewajiban kenegaraan dan peran serta wajib pajak untuk secara langsung dan bersama-sama melaksanakan kewajiban perpajakan untuk pembiayaan negara dan pembangunan nasional.[3] [0] [2] ... Sesuai falsafah undang-undang perpajakan, membayar pajak bukan hanya merupakan kewajiban, tetapi merupakan hak dari setiap warga negara untuk ikut berpartisipasi dalam bentuk peran serta terhadap pembiayaan negara dan pembangunan nasional.[0] [2] [85] ... Tanggungjawab atas kewajiban pembayaran pajak, sebagai pencerminan kewajiban kenegaraan di bidang perpajakan berada pada anggota masyarakat sendiri untuk memenuhi kewajiban tersebut.[0] [2] [85] ... Hal tersebut sesuai dengan sistem self assessment yang dianut dalam sistem Perpajakan Indonesia.[0] [2] [85] ... Pemerintah dalam hal ini Direktorat Jenderal Pajak, sesuai dengan fungsinya berkewajiban melakukan pembinaan atau penyuluhan, pelayanan, dan pengawasan.[0] [2] [85] ... Dalam melaksanakan fungsinya tersebut, Direktorat Jenderal Pajak berusaha sebaik mungkin memberikan pelayanan kepada masyarakat sesuai visi dan misi Direktorat Jenderal Pajak (www.[0] [2] pajak.go.id). =====================2/66======================2
Pemerintah sebagaimana yang dimaksud diatas, memiliki peran penting dalam menyeimbangkan pendapatan negara. Berbagai cara sudah dilakukan oleh pemerintah dalam hal ini Direktorat Jenderal Pajak. Salah satunya adalah ditahun 2016 dan sampai saat ini, Direktorat Jenderal Pajak masih membuka kesempatan kepada Wajib Pajak Orang Pribadi maupun Wajib Pajak Badan
