SKP dan STP.ppt

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Perpajakan 2_S1 SKPKB adalah surat ketetapan pajak yang menentukan besarnya jumlah pajak yang terutang, jumlah kredit pajak, jumlah kekurangan pembayaran pokok pajak, besarnya sanksi administrasi, dan jumlah yang masih harus dibayar. SKPKB diterbitkan sehubungan dengan hasil pemeriksaan baik atas SPT LB yang diajukan restitusi, SPT LB yang tidak diajukan restitusi, SPT Nihil, maupun SPT KB. SKPKB – PASAL 13
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Perpajakan 2_S1 5 (lima) Apabila kepada WP diterbitkan NPWP dan/atau dikukuhkan sebagai PKP secara jabatan
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Perpajakan 2_S1 SKPKBT adalah surat ketetapan pajak yang menentukan tambahan atas jumlah pajak yang telah ditetapkan atau dikoreksi atas ketetapan pajak sebelumnya SKPKBT – PASAL 15
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Perpajakan 2_S1 5 (lima) tahun
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Perpajakan 2_S1 SKPLB adalah surat ketetapan pajak yang menentukan jumlah kelebihan pembayaran pajak karena jumlah kredit pajak lebih besar dari pada pajak yang terutang atau tidak seharusnya terutang.
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