vi

DAFTAR ISI

HALAMAN JUDUL ................................................................................................ i

HALAMAN TANDA PENGENAL ....................................................................... ii

HALAMAN PENGESAHAN ................................................................................ iii

HALAMAN PERNYATAAN ORISINALITAS ................................................... iv

KATA PENGANTAR ............................................................................................ v

DAFTAR ISI .......................................................................................................... vi

DAFTAR TABEL .................................................................................................. ix

DAFTAR LAMPIRAN ........................................................................................... x

BAB 1 PENDAHULUAN ...................................................................................... 1

1.1 Latar Belakang .................................................................................................. 1

1.2 Tinjauan Pustaka ............................................................................................... 2

1.2.1 Definisi Pajak ........................................................................................... 2

1.2.2 Fungsi Pajak ............................................................................................. 3

1.2.3 Jenis-Jenis Pajak ...................................................................................... 3

1.2.4 Tata Cara Pemungutan Pajak .................................................................. 4

1.2.4.1 Stelsel Pajak ................................................................................ 4

1.2.4.2 Asas Pemungutan Pajak. ............................................................. 5

1.2.4.3 Sistem Pemungutan Pajak ........................................................... 5

1.2.5 Tarif Pajak ................................................................................................ 6

1.2.6 Usaha Mikro, Kecil dan Menengah ......................................................... 7

1.2.7 Pajak Penghasilan..................................................................................... 7

1.2.7.1 Dasar Hukum ................................................................................ 7

1.2.7.2 Definisi Pajak Penghasilan ........................................................... 8

1.2.7.3 Subjek Pajak Penghasilan ............................................................. 8

1.2.7.4 Objek Pajak Penghasilan .............................................................. 9

1.2.7.5 Penghasilan Yang Dikenakan Pajak ........................................... 10

1.2.7.6 Penghasilan yang tidak dikenakan Pajak .................................... 11

1.2.8 Pajak Penghasilan Final ......................................................................... 14

1.2.8.1 Dasar Penentuan Dikenakan Pph Final ....................................... 14

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1.2.8.2 Penghasilan yang Dikenakan PPh final tersendiri ...................... 16

1.2.8.3.Pemotongan atau Pemungutan PPh ............................................ 16

1.2.9 Peraturan Pemerintah No. 23 Tahun 2018 ............................................. 17

1.2.9.1 Maksud dan Tujuan di Terbitkannya PP No. 23 Tahun 2018 .... 17

1.2.9.2 Objek Pajak PP No. 23 Tahun 2018 ........................................... 18

1.2.9.4 Subjek Pajak PP. No 23 Tahun 2018 .......................................... 19

1.3 Tujuan Tugas Akhir ........................................................................................ 20

1.4 Manfaat Tugas Akhir ...................................................................................... 21

1.5 Rancangan Pelaksanaan Laporan Tugas Akhir ............................................... 21

BAB 2 PEMBAHASAN ....................................................................................... 22

2.1 Gambaran Umum CV Embun Pagi ................................................................. 22

2.2 Deskripsi Laporan Tugas Akhir ...................................................................... 22

2.3 Pembahasan ..................................................................................................... 23

2.3.1 Alasan Penggunaan Perhitungan Berdasarkan Tarif Umum UU PPh

Pasal 31E ............................................................................................ 23

2.3.2 Penggunaan Perhitungan Berdasarkan Tarif Umum UU PPh Pasal 31E

............................................................................................................ 24

2.3.2.1 Dasar Hukum ......................................................................... 24

2.3.2.2 Alur Administrasi .................................................................. 25

2.3.2.3 Perhitungan Besarnya Pajak Apabila Menggunakan UU PPh

Pasal 31E................. ...........................................................................26

2.3.3 Penggunaan Perhitungan Berdasarkan Peraturan Pemerintah No. 23

Tahun 2018 ......................................................................................... 27

2.3.3.1 Dasar Hukum ........................................................................... 28

2.3.3.2 Alur Administrasi .................................................................... 28

2.3.3.3 Perhitungan Besarnya Pajak Apabila Menggunakan Peraturan

Pemerintah No. 23 .............................................................................. 29

2.3.4 Perbandingan antara penggunaan Peraturan Pemerintah No. 23 atau UU

PPh Pasal 31E di Beberapa Aspek ........................................................ 31

2.4 Kendala yang Dialami CV. Embun Pagi......................................................... 32

2.5 Solusi Bagi CV. Embun Pagi .......................................................................... 33

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TUGAS AKHIR PERENCANAAN PAJAK PENERAPAN..... SHINDI SETYONINGSIH

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BAB 3 PENUTUP ................................................................................................ 34

3.1 Kesimpulan ..................................................................................................... 34

3.2 Saran ................................................................................................................ 34

DAFTAR PUSTAKA …........................................................................................35

LAMPIRAN

IR - PERPUSTAKAAN UNIVERSITAS AIRLANGGA

TUGAS AKHIR PERENCANAAN PAJAK PENERAPAN..... SHINDI SETYONINGSIH