{"id":30402,"date":"2025-01-10T14:39:19","date_gmt":"2025-01-10T07:39:19","guid":{"rendered":"https:\/\/pustaka.ut.ac.id\/lib\/?p=30402"},"modified":"2025-07-07T13:34:16","modified_gmt":"2025-07-07T06:34:16","slug":"fssp4203-pajak-penghasilan-badan","status":"publish","type":"post","link":"https:\/\/pustaka.ut.ac.id\/lib\/fssp4203-pajak-penghasilan-badan\/","title":{"rendered":"FSSP4203 &#8211; Pajak Penghasilan Badan"},"content":{"rendered":"<p>[av_layout_row border=&#8221; min_height_percent=&#8221; min_height=&#8217;0&#8242; color=&#8217;main_color&#8217; mobile=&#8217;av-flex-cells&#8217; id=&#8221; av_element_hidden_in_editor=&#8217;0&#8242; mobile_breaking=&#8221; av-desktop-hide=&#8221; av-medium-hide=&#8221; av-small-hide=&#8221; av-mini-hide=&#8221;]<\/p>\n<p>[av_cell_one_fifth vertical_align=&#8217;top&#8217; padding=&#8217;30px&#8217; background_color=&#8221; src=&#8221; background_attachment=&#8217;scroll&#8217; background_position=&#8217;top left&#8217; background_repeat=&#8217;no-repeat&#8217; mobile_display=&#8221;]<\/p>\n<p>[\/av_cell_one_fifth][av_cell_three_fifth vertical_align=&#8217;top&#8217; padding=&#8217;30px&#8217; padding_sync=&#8217;true&#8217; background_color=&#8217;#f4f3f2&#8242; src=&#8221; attachment=&#8221; attachment_size=&#8221; background_attachment=&#8217;scroll&#8217; background_position=&#8217;top left&#8217; background_repeat=&#8217;no-repeat&#8217; mobile_display=&#8221;]<\/p>\n<p>[av_one_fifth first min_height=&#8221; vertical_alignment=&#8221; space=&#8221; custom_margin=&#8221; margin=&#8217;0px&#8217; padding=&#8217;0px&#8217; border=&#8221; border_color=&#8221; radius=&#8217;0px&#8217; background_color=&#8221; src=&#8221; background_position=&#8217;top left&#8217; background_repeat=&#8217;no-repeat&#8217; animation=&#8221; mobile_breaking=&#8221; mobile_display=&#8221;]<\/p>\n<p>[av_image src=&#8217;http:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/2025\/01\/FSSP4203.webp&#8217; attachment=&#8217;30403&#8242; attachment_size=&#8217;full&#8217; align=&#8217;center&#8217; styling=&#8221; hover=&#8221; link=&#8217;lightbox&#8217; target=&#8221; caption=&#8221; font_size=&#8221; appearance=&#8221; overlay_opacity=&#8217;0.4&#8242; overlay_color=&#8217;#000000&#8242; overlay_text_color=&#8217;#ffffff&#8217; animation=&#8217;no-animation&#8217; admin_preview_bg=&#8221;][\/av_image]<\/p>\n<p>[av_button label=&#8217;FULLTEXT FSSP4203&#8242; link=&#8217;manually,https:\/\/pustaka.ut.ac.id\/reader\/index.php?modul=FSSP4203&#8242; link_target=&#8217;_blank&#8217; size=&#8217;small&#8217; position=&#8217;center&#8217; icon_select=&#8217;yes&#8217; icon=&#8217;ue85d&#8217; font=&#8217;entypo-fontello&#8217; color=&#8217;theme-color&#8217; custom_bg=&#8217;#444444&#8242; custom_font=&#8217;#ffffff&#8217; admin_preview_bg=&#8221;]<\/p>\n<p>[av_textblock size=&#8221; font_color=&#8221; color=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; admin_preview_bg=&#8221;]<\/p>\n<p style=\"text-align: justify;\"><strong>Untuk menggunakan layanan RBV secara fulltext, Anda gunakan login yang teraktivasi pada UT-Online (http:\/\/elearning.ut.ac.id) dan terdaftar sebagai mahasiswa Universitas Terbuka<\/strong><\/p>\n<p>[\/av_textblock]<\/p>\n<p>[av_button label=&#8217; elearning.ut.ac.id&#8217; link=&#8217;manually,http:\/\/elearning.ut.ac.id&#8217; link_target=&#8221; size=&#8217;small&#8217; position=&#8217;center&#8217; icon_select=&#8217;yes&#8217; icon=&#8217;ue836&#8242; font=&#8217;entypo-fontello&#8217; color=&#8217;theme-color&#8217; custom_bg=&#8217;#444444&#8242; custom_font=&#8217;#ffffff&#8217; admin_preview_bg=&#8221;]<\/p>\n<p>[\/av_one_fifth][av_three_fifth min_height=&#8221; vertical_alignment=&#8221; space=&#8221; custom_margin=&#8221; margin=&#8217;0px&#8217; padding=&#8217;0px&#8217; border=&#8221; border_color=&#8221; radius=&#8217;0px&#8217; background_color=&#8221; src=&#8221; background_position=&#8217;top left&#8217; background_repeat=&#8217;no-repeat&#8217; animation=&#8221; mobile_breaking=&#8221; mobile_display=&#8221;]<\/p>\n<p>[av_heading tag=&#8217;h3&#8242; padding=&#8217;10&#8217; heading=&#8217;FSSP4203 &#8211; Pajak Penghasilan Badan&#8217; color=&#8221; style=&#8221; custom_font=&#8221; size=&#8221; subheading_active=&#8221; subheading_size=&#8217;15&#8217; custom_class=&#8221; admin_preview_bg=&#8221; av-desktop-hide=&#8221; av-medium-hide=&#8221; av-small-hide=&#8221; av-mini-hide=&#8221; av-medium-font-size-title=&#8221; av-small-font-size-title=&#8221; av-mini-font-size-title=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221;][\/av_heading]<\/p>\n<p>[av_textblock size=&#8221; font_color=&#8221; color=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; admin_preview_bg=&#8221;]<br \/>\n<strong>H. Bambang Hermanto, Mas Rasmin<\/strong><\/p>\n<ul>\n<li>Edisi 1 \/ 3 SKS \/ 9 Modul<\/li>\n<li>446 Halaman: ilustrasi; 27 cm<\/li>\n<li>ISBN 9786231535139<br \/>\nISBN 9786231535146 (elektronik)<\/li>\n<li>Tangerang Selatan: Universitas Terbuka, 2025<\/li>\n<li>Kelas DDC [23] 347.05<\/li>\n<\/ul>\n<p>[\/av_textblock]<\/p>\n<p>[av_textblock size=&#8221; font_color=&#8221; color=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; admin_preview_bg=&#8221;]<\/p>\n<p style=\"text-align: justify;\">Buku Materi Pokok (BMP) FSSP4203 Pajak Penghasilan Badan adalah salah satu bidang ilmu yang dipelajari dalam perpajakan yang membahas mengenai Pajak Penghasilan Wajib Pajak Badan dan BUT. Di dalam mempelajari PPh Badan dan BUT akan dijelaskan berkenaan dengan pemotongan pajak dan penyetoran pajak beserta besaran nominal pajak yang akan disetorkannya diperoleh melalui perhitunganperhitungan. Metode perhitungan pajak sudah diatur sesuai dengan undang-undang yang berlaku.<\/p>\n<p>[\/av_textblock]<\/p>\n<p>[av_tab_container position=&#8217;top_tab&#8217; boxed=&#8217;border_tabs&#8217; initial=&#8217;1&#8242;]<br \/>\n[av_tab title=&#8217;Tinjauan Mata Kuliah&#8217; icon_select=&#8217;no&#8217; icon=&#8217;ue800&#8242; font=&#8217;entypo-fontello&#8217;]<br \/>\n[pdf-embedder url=&#8221;https:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/pdfmk\/FSSP4203-TM.pdf&#8221;]<br \/>\n[\/av_tab]<br \/>\n[av_tab title=&#8217;Daftar Isi&#8217; icon_select=&#8217;no&#8217; icon=&#8217;ue800&#8242; font=&#8217;entypo-fontello&#8217;]<br \/>\n[pdf-embedder url=&#8221;https:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/pdfmk\/FSSP4203-DI.pdf&#8221;]<br \/>\n[\/av_tab]<br \/>\n[\/av_tab_container]<\/p>\n<p>[\/av_three_fifth][av_one_fifth min_height=&#8221; vertical_alignment=&#8221; space=&#8221; custom_margin=&#8221; margin=&#8217;0px&#8217; padding=&#8217;0px&#8217; border=&#8221; border_color=&#8221; radius=&#8217;0px&#8217; background_color=&#8221; src=&#8221; background_position=&#8217;top left&#8217; background_repeat=&#8217;no-repeat&#8217; animation=&#8221; mobile_breaking=&#8221; mobile_display=&#8221;]<\/p>\n<p>[av_sidebar widget_area=&#8217;FHISIP&#8217;]<\/p>\n<p>[\/av_one_fifth][\/av_cell_three_fifth][av_cell_one_fifth vertical_align=&#8217;top&#8217; padding=&#8217;30px&#8217; background_color=&#8221; src=&#8221; background_attachment=&#8217;scroll&#8217; background_position=&#8217;top left&#8217; background_repeat=&#8217;no-repeat&#8217; mobile_display=&#8221;]<\/p>\n<p>[\/av_cell_one_fifth][\/av_layout_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[av_layout_row border=&#8221; min_height_percent=&#8221; min_height=&#8217;0&#8242; color=&#8217;main_color&#8217; mobile=&#8217;av-flex-cells&#8217; id=&#8221; av_element_hidden_in_editor=&#8217;0&#8242; mobile_breaking=&#8221; av-desktop-hide=&#8221; av-medium-hide=&#8221; av-small-hide=&#8221; av-mini-hide=&#8221;] [av_cell_one_fifth vertical_align=&#8217;top&#8217; padding=&#8217;30px&#8217; background_color=&#8221; src=&#8221; background_attachment=&#8217;scroll&#8217; background_position=&#8217;top left&#8217; background_repeat=&#8217;no-repeat&#8217; mobile_display=&#8221;] [\/av_cell_one_fifth][av_cell_three_fifth vertical_align=&#8217;top&#8217; padding=&#8217;30px&#8217; padding_sync=&#8217;true&#8217; background_color=&#8217;#f4f3f2&#8242; src=&#8221; attachment=&#8221; attachment_size=&#8221; background_attachment=&#8217;scroll&#8217; background_position=&#8217;top left&#8217; background_repeat=&#8217;no-repeat&#8217; mobile_display=&#8221;] [av_one_fifth first min_height=&#8221; vertical_alignment=&#8221; space=&#8221; custom_margin=&#8221; margin=&#8217;0px&#8217; padding=&#8217;0px&#8217; border=&#8221; border_color=&#8221; radius=&#8217;0px&#8217; background_color=&#8221; src=&#8221; background_position=&#8217;top left&#8217; background_repeat=&#8217;no-repeat&#8217; animation=&#8221; mobile_breaking=&#8221; mobile_display=&#8221;] [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":30403,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[135,500,115],"tags":[],"class_list":["post-30402","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fhisip","category-perpajakan-s1","category-ruang-baca-virtual"],"_links":{"self":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts\/30402","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/comments?post=30402"}],"version-history":[{"count":3,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts\/30402\/revisions"}],"predecessor-version":[{"id":32916,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts\/30402\/revisions\/32916"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/media\/30403"}],"wp:attachment":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/media?parent=30402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/categories?post=30402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/tags?post=30402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}