MUHAMMAD IBNU SOIM: Perpajakan

BAB I DASAR-DASAR PERPAJAKAN

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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">BAB
I</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">PENDAHULUAN</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dalam perkembangan dunia keuangan
khususnya perbankan diera tahun 2000-an telah <span style="mso-spacerun: yes;"> </span>memasuki masa kebangkitan dari keterpurukan
setelah diera krisis <span style="mso-spacerun: yes;"> </span>ekonomi tahun 1998
yang lalu. Kemajuan ini ditunjukan dunia perbankan melalui jumlah dana yang
mampu diserap dari masyarakat dan disalurkan kembali kemasyarakat terus
meningkat dengan diiringi kualitas yang makin baik pula.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn1" name="_ftnref1" style="mso-footnote-id: ftn1;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[1]</span></span></span></span></a></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dengan adanya uang, maka Pemerintah baik
pemerintah Pusat Daerah, Kota/Provinsi memberikan pajak kepada setiap perusahaan
baik perusahaan berbentuk Perseroan ataupun CV dan lain sebagainya. Yang
semuanya itu untuk memberikan kesejahteraan kepada masyarakat agar merata dan
sama-sama merasakan hidup nikmat tanpa ada beban.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dari latar belakang diatas, maka disini
penulis akan menjelaskan sebuah makalah yang berjudul tentang dasar-dasar
perpajakan yangman sudah penulis rangkum secara sedemikian rupa agar mudah
untuk dimengerti dan mudah untuk dipahami.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">BAB
II</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">PEMBAHASAN</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">DASAR-DASAR
PERPAJAKAN</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">    </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">DEFINISI
DAN UNSUR PAJAK</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Definisi atau pengertian pajak menurut Rachmat
Soemitro adalah sebagai berikut:</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak adalah iuran rakyat kepada kas negara
berdasarkan undang-undang (yang dapat dipaksakan) dengan tiada mendapat jasa
timbal (kontraprestasi) yang langsung dapat ditunjukan dan yang digunakan untuk
membayar pengeluaran umum.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn2" name="_ftnref2" style="mso-footnote-id: ftn2;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[2]</span></span></span></span></a></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sedangkan menurut Suyadmi (tt) mengartikan pajak
sebagai hak untuk mengusahakan sesuatu dengan membayar sewa kepada negara.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn3" name="_ftnref3" style="mso-footnote-id: ftn3;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[3]</span></span></span></span></a> dari
definisi pajak tersebut, maka dapat disimpulkan bawha pajak memiliki unsur-unsur
sebagai berikut:</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Iuran
dari rakyat kepada negara. yang berhak memungut pajak hanyalah negara. iuran
tersebut berupa uang (bukan barang)</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Berdasarkan
undang-undang. Pajak dipungut berdasarkan atau dengan dengan kekuatan
undang-undang serta aturan pelaksanaanya</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Tanpa
jasa timbal atau kontraprestasi dari negara yang secara langsung dapat
ditunjuk. Dalam pembayaran pajak tidak dapat ditunjukan adanya kontraprestasi
individual oleh pemerintah</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Digunakan
untuk membiayai rumah tangga negara, yakni pengeluaran-pengeluaran yang
bermanfaat bagi masyarakat luas.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn4" name="_ftnref4" style="mso-footnote-id: ftn4;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[4]</span></span></span></span></a></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dari definisi
pajak diatas, maka penulis dapat menarik suatu kesimpulan bahwa yang dimaksud
dengan pajak yaitu hak atau kewajiban seseorang untuk membayar kepada negara
yang sudah ditentukan besar pokok bayarannya.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">     </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">FUNGSI
PAJAK</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Ada dua macam fungsi pajak diantaranya yaitu fungsi
budgetair dan fungsi mengatur <i style="mso-bidi-font-style: normal;">(regulerend)</i>
adalah sebagai berikut:</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Fungsi
Budgetair</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak sebagai sumber dana bagi
pemerintah untuk membiayai pengeluaran-pengeluarannya.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Fungsi
Mengatur <i style="mso-bidi-font-style: normal;">(regulerend)</i></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak sebagai alat untuk mengatur atau
melaksanakan kebijaksanaan pemerintah dalam bidang sosial dan ekonomi.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn5" name="_ftnref5" style="mso-footnote-id: ftn5;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[5]</span></span></span></span></a></span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">    </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">SYARAT-SYARAT
PEMUNGUTAN PAJAK</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Agar pemungutan pajak tidak menimbulkan hambatan
atau perlawanan, maka pemungutan pajak harus memenuhi syarat sebagai berikut:</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pemungutan
pajak harus adil (syarat keadilan)</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sesuai dengan tujuan hukum, yaitu
mencapai keadilan, undang-undang dan pelaksanaan pemungutan harus adil. Adil
dalam perundang-undangan diantaranya mengenakan pajak secara umum dan merata,
serta disesuaikan dengan kemampuan masing-masing. Sedang adil dalam
pelaksanaanya yakni dengan memberikan hak bagi wajib pajak untuk mengajukan
keberatan, penundaan dalam pembayaran dan mengajukan banding kepada Majelis
Pertimbangan Pajak.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pemungutan
pajak harus berdasarkan undang-undang (syarat Yuridis)</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Di Indonesia, pajak diatur dalam UUD
1945 pasal 23 ayat 2. Hal ini memberikan jaminan hukum untuk menyatakan
keadilan, baik bagi negara maupun warganya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tidak
mengganggu perekonomian (syarat ekonomi)</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pemungutan tidak boleh mengganggu
kelancaran kegiatan produksi maupun perdagangan, sehingga tidak menimbulkan
kelesuan perekonomian masyarakat.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pemungutan
pajak harus efisien (syarat finansiil)</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sesuai dengan fungsi budgetair, biaya
pemungutan pajak harus dapat ditekan sehingga lebih rendah dari hasil
pemungutannya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sistem
pemungutan pajak harus sederhana</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sistem pemungutan yang sederhana akan
memudahkan dan mendorong masyarakat dalam memenuhi kewajiban perpajakannya.
Syarat ini telah dipenuhi oleh Undang-Undang perpajakan yang baru.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn6" name="_ftnref6" style="mso-footnote-id: ftn6;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[6]</span></span></span></span></a></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">    </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">PENGELOMPOKAN
PAJAK</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l7 level1 lfo5; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Menurut Golongannya</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l11 level1 lfo6; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">      
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak
langsung</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak
langsung yaitu pajak yang harus dipikul sendiri oleh wajib pajak dan tidak
dapat dibebankan atau dilimpahkan kepada orang lain. Contohnya pajak
penghasilan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l11 level1 lfo6; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak
tidak langsung</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak
tidak langsung yaitu pajak yang pada akhirnya dapat dibebankan atau dilimpahkan
kepada orang lain. Contohnya pajak pertambahan nilai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l7 level1 lfo5; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Menurut Sifatnya</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l14 level1 lfo7; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">      
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak
subjektif</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak
subjektif yaitu pajak yang berpangkal atau berdasarkan pada subjeknya, dalam
arti memperhatikan keadaan dari wajib pajak. Contohnya pajak penghasilan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l14 level1 lfo7; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak
objektif</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak
objektif adalah pajak yang berpangkal pada objeknya, tanpa memperhatikan <span style="mso-spacerun: yes;"> </span>keadaan diri wajib pajak. Contohnya pajak
pertambahan nilai dan pajak penjualan atas barang mewah.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l14 level1 lfo7; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">      
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Menurut
lembaga pemungutannya</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l10 level1 lfo8; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">      
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak
pusat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak
pusat yaitu pajak yang dipungut oleh pemerintah pusat dan digunakan untuk
membiayai rumah tangga negara. contoh pajak penghasilan, pajak pertambahan
nilai dan pajak penjualan atas barang mewah, dan bea materai </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l10 level1 lfo8; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak
daerah </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak
daerah yaitu suatu pajak yang dipungut oleh Pemerintah Daerah dan digunakan
untuk membiayai rumah tangga daerah. Pajak Daerah terdiri dari:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l2 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak
propinsi contohnya pajak kendaraan bermotor dan pajak bahan bakar kendaraan
bermotor</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l2 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pajak
Kabupaten/Kota contohnya pajak hotel, pajak restoran, dan pajak hiburan.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn7" name="_ftnref7" style="mso-footnote-id: ftn7;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[7]</span></span></span></span></a></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";">     </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">HAMBATAN
PEMUNGUTAN PAJAK</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Hambatan terhadap pemungutan pajak dapat
dikelompokan menjadi beberapa kelompok diantaranya adalah sebagai<span style="mso-spacerun: yes;">  </span>berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo10; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Perlawanan pasif</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Masyarakat enggan (pasif) membayar
pajak, yang dapat disebabkan antara lain:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l9 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">      
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Perkembangan
interlektual dan moral masyarakat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l9 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sistem
perpajakan yang (mungkin) sulit dipahami masyarakat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l9 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">      
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sistem
kontrol tidak dapat dilakukan atau dilaksanakan dengan baik.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo10; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Perlawanan aktif</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Perlawanan aktif meliputi semua usaha
dan perbuatan yang secara langsung ditujukan kepada fiskus dengan tujuan untuk
menghindari pajak. Bentuknya antara lain sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l12 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tax avoidance, </span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"><span style="mso-spacerun: yes;"> </span>usaha
meringankan beban pajak dengan tidak melanggar undang-undang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l12 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tax evasion, </span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">usaha meringankan beban pajak dengan cara melanggar
undang-undang (menggelapkan pajak).<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn8" name="_ftnref8" style="mso-footnote-id: ftn8;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[8]</span></span></span></span></a></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">F.<span style="font: 7.0pt "Times New Roman";">     </span></span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"><span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">TARIF PAJAK</b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Ada empat macam tarif pajak secara umum diantaranya
adalah sebagai berikut seperti:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo13; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif
sebanding/proporsional</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif berupa persentase yang tetap,
terhadap berapapun jumlah yang dikenai pajak sehingga besarnya pajak yang
terutang proporsional terhadap besarnya nilai dikenai pajak.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Contoh:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Unduk penyerahan barang kena pajak di
dalam daerah pabean akan dikenakan pajak pertambahan nilai sebesar 10%.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo13; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif
tetap</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif berupa jumlah yang tetap (sama)
terhadap beberapapun jumlah yang dikenai pajak sehingga besarnya pajak yang
terutang tetap.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Contoh:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Besarnya tarif Bea Materai untuk cek dan
bilyet giro dengan nilai nominal berapapun adalah Rp. 3.000,-</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo13; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif
progresif </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Persentase tarif yang digunakan semakin
besar bila jumlah yang dikenai pajak semakin besar. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Contoh:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pasal 17 Undang-Undang Pajak Penghasilan
untuk Wajib Pajak orang pribadi dalam negeri.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Menurut kenaikan persentase tarifnya,
tarif progresif dibagi:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo14; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">      
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif
progresif progresif <span style="mso-tab-count: 1;">   </span>: kenaikan
persentase semakin besar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo14; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif
progresif tetap<span style="mso-tab-count: 1;">          </span>: kenaikan
persentase tetap</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo14; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">      
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif
progresif degresif<span style="mso-tab-count: 1;">     </span>: kenaikan
persentase semakin kecil.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo13; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">     
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tarif
degresif</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Persentase tarif yang digunakan semakin
kecil bila jumlah yang dikenai pajak semakin besar.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn9" name="_ftnref9" style="mso-footnote-id: ftn9;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[9]</span></span></span></span></a></span></div>
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span></b>

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<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">DAFTAR
PUSTAKA</span></b></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Kasmir, <i style="mso-bidi-font-style: normal;">Bank dan Lembaga Keuangan Lainnya, </i>(Jakarta: Raja Grafindo Persada,
2013).</span></div>
<div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;">
<br /></div>
<div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Mardiasmo, <i style="mso-bidi-font-style: normal;">Perpajakan: Edisi Revisi 2011, </i>(Yogyakarta: Andi Offset, 2011).</span></div>
<div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;">
<br /></div>
<div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Rachmat Soemitro, <i style="mso-bidi-font-style: normal;">Dasar-Dasar Pajak dan Pajak Pendapatan 1994, </i>(Bandung: Eresco,
1992).</span></div>
<div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;">
<br /></div>
<div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Suyadmi, <i style="mso-bidi-font-style: normal;">Kamus Lengkap Bahasa Indonesia, </i>(Magelang: CV. Tidar Ilmu, tt).</span></div>
<div class="MsoFootnoteText" style="margin-left: .5in; text-align: justify; text-indent: -.5in;">
<br /></div>
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<br /></div>
<div style="mso-element: footnote-list;">
<br clear="all" />

<div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;">
<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref1" name="_ftn1" style="mso-footnote-id: ftn1;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[1]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> Kasmir, <i style="mso-bidi-font-style: normal;">Bank dan Lembaga Keuangan Lainnya, </i>(Jakarta:
Raja Grafindo Persada, 2013), hal. 1.</span></div>
</div>
<div id="ftn2" style="mso-element: footnote;">

<div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;">
<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref2" name="_ftn2" style="mso-footnote-id: ftn2;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[2]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> Rachmat Soemitro, <i style="mso-bidi-font-style: normal;">Dasar-Dasar Pajak dan Pajak Pendapatan 1994,
</i>(Bandung: Eresco, 1992), hal. 1.</span></div>
</div>
<div id="ftn3" style="mso-element: footnote;">

<div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;">
<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref3" name="_ftn3" style="mso-footnote-id: ftn3;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[3]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> Suyadmi, <span style="mso-spacerun: yes;"> </span><i style="mso-bidi-font-style: normal;">Kamus <span style="mso-spacerun: yes;"> </span>Lengkap <span style="mso-spacerun: yes;"> </span>Bahasa Indonesia, </i>(Magelang: CV. Tidar
Ilmu, tt), hal. 378.</span></div>
</div>
<div id="ftn4" style="mso-element: footnote;">

<div class="MsoFootnoteText" style="text-align: justify; text-indent: .5in;">
<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftnref4" name="_ftn4" style="mso-footnote-id: ftn4;" title=""><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif";"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[4]</span></span></span></span></span></a><span lang="IN" style="font-family: "Times New Roman","serif";"> Mardiasmo, <span style="mso-spacerun: yes;"> </span><i style="mso-bidi-font-style: normal;">Perpajakan:
<span style="mso-spacerun: yes;"> </span>Edisi <span style="mso-spacerun: yes;"> </span>Revisi 2011, <span style="mso-spacerun: yes;"> </span></i>(Yogyakarta: <span style="mso-spacerun: yes;"> </span>Andi <span style="mso-spacerun: yes;"> </span>Offset,
2011), <span style="mso-spacerun: yes;"> </span>hal. 1.</span></div>
</div>
<div id="ftn5" style="mso-element: footnote;">

BAB I DASAR-DASAR PERPAJAKAN

BAB I PENDAHULUAN Dalam perkembangan dunia keuangan khususnya perbankan diera tahun 2000-an telah memasuki masa kebangkita...

BAB I DASAR-DASAR PERPAJAKAN

<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjb0xfC8mWWPiS8MLD75MBlg6uNp9dy2kKpG6ld16xpdlgsTe0Zcb2o_Tv4Pgrz-1LBAWLjtanhIPGPKTNbuEO0EvkojF1dXsXOo5DNf0eY4ImfWjC3oT09oaawVp2Rj59CjkYadXexKJw/s1600/%25282%2529+ika.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="240" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjb0xfC8mWWPiS8MLD75MBlg6uNp9dy2kKpG6ld16xpdlgsTe0Zcb2o_Tv4Pgrz-1LBAWLjtanhIPGPKTNbuEO0EvkojF1dXsXOo5DNf0eY4ImfWjC3oT09oaawVp2Rj59CjkYadXexKJw/s1600/%25282%2529+ika.jpg" width="320" /></a></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">BAB
I</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">PENDAHULUAN</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dalam perkembangan dunia keuangan
khususnya perbankan diera tahun 2000-an telah <span style="mso-spacerun: yes;"> </span>memasuki masa kebangkitan dari keterpurukan
setelah diera krisis <span style="mso-spacerun: yes;"> </span>ekonomi tahun 1998
yang lalu. Kemajuan ini ditunjukan dunia perbankan melalui jumlah dana yang
mampu diserap dari masyarakat dan disalurkan kembali kemasyarakat terus
meningkat dengan diiringi kualitas yang makin baik pula.<a href="https://www.blogger.com/blogger.g?blogID=3762076589651408403#_ftn1" name="_ftnref1" style="mso-footnote-id: ftn1;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[1]</span></span></span></span></a></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dengan adanya uang, maka Pemerintah baik
pemerintah Pusat Daerah, Kota/Provinsi memberikan pajak kepada setiap perusahaan
baik perusahaan berbentuk Perseroan ataupun CV dan lain sebagainya. Yang
semuanya itu untuk memberikan kesejahteraan kepada masyarakat agar merata dan
sama-sama merasakan hidup nikmat tanpa ada beban.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dari latar belakang diatas, maka disini
penulis akan menjelaskan sebuah makalah yang berjudul tentang dasar-dasar
perpajakan yangman sudah penulis rangkum secara sedemikian rupa agar mudah
untuk dimengerti dan mudah untuk dipahami.</span></div>
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span></b>

BAB I DASAR-DASAR PERPAJAKAN

BAB I PENDAHULUAN Dalam perkembangan dunia keuangan khususnya perbankan diera tahun 2000-an telah memasuki masa kebangkita...