Bagian VII Perpajakan - Economics Development and Public Finance

DAFTAR ISI
DAFTAR ISI ........................................................................................................................ i
BAB I PENDAHULUAN ................................................................................................. iii
BAB II ISI .......................................................................................................................... 1
1. PAJAK ........................................................................................................................ 1
1.1 Pengertian Pajak ................................................................................................ 1
1.2 Prinsip-Prisip Perpajakan.................................................................................. 1
1.3 Dampak Pajak .................................................................................................... 2
2. PAJAK KOMODITAS ............................................................................................... 4
2.1 Optimalisasi Perpajakan ................................................................................... 4
2.2 Aturan-aturan Perpajakan ................................................................................. 6
2.3 Efisiensi Perpajakan .......................................................................................... 7
3. PAJAK SEKTOR PRODUKTIF di Negara BERKEMBANG ............................. 8
3.1 Bea Ekspor .......................................................................................................... 8
3.2 Pajak Pariwisata ................................................................................................. 9
3.3 Pajak Bumi/Tanah ............................................................................................ 10
3.4 Perpajakan Sektor Keuangan ........................................................................ 12
4 . PAJAK PERUSAHAAN ........................................................................................ 13
4.1 Pajak Input dan Output.................................................................................... 13
4.2 Sistem Pajak Perusahaan .............................................................................. 14
4.3 Alasan Perusahaan Dikenakan Pajak .......................................................... 15
5. PENGGELAPAN PAJAK ....................................................................................... 16
5.1 Tingkat Penggelapan ....................................................................................... 18
5.2 Pemeriksaan dan Hukuman ........................................................................... 18
5.3 Bukti Penggelapan ........................................................................................... 19
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