Pengantar Perpajakan Sesi I.pptx

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Pengantar Perpajakan Sesi I Program Diploma I Kepabeanan dan Cukai PKN STAN September 2016
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??? Mengapa pajak penting? Apakah Bea dan Cukai termasuk pajak?
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Advertorial APBN 2017 Sumber:
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Advertorial APBN 2017 Sumber:
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Advertorial APBN 2017 Sumber:
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Advertorial APBN 2017 Sumber:
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Outline Definisi Pajak Fungsi Pajak Jenis-jenis Pajak Golongan, Sifat, dan Pemungutan Pajak Asas & Dasar Pemungutan Pajak Aspek Hukum Pajak
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Definisi Pajak adalah iuran kepada negara (yang dapat dipaksakan) yang terutang oleh yang wajib membayarnya menurut peraturan-peraturan, dengan tidak mendapat prestasi kembali, yang langsung dapat ditunjuk, dan yang gunanya adalah untuk membiayai pengeluaran-pengeluaran umum berhubung dengan tugas negara yang menyelenggarakan pemerintahan Sumber: R. Santoso Brotodihardjo (1991) dalam Waluyo (2010)
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Definisi Tax is compulsary contribution from the person, to the government to depray the expenses incurred in the common interest of all, without reference to special benefit conferred Sumber: Edwin R.A. Seligman(…) dalam Waluyo (2010)
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