{"id":30716,"date":"2025-01-20T08:52:38","date_gmt":"2025-01-20T01:52:38","guid":{"rendered":"https:\/\/pustaka.ut.ac.id\/lib\/?p=30716"},"modified":"2025-07-07T11:34:13","modified_gmt":"2025-07-07T04:34:13","slug":"fssp4202-pajak-penghasilan-orang-pribadi","status":"publish","type":"post","link":"https:\/\/pustaka.ut.ac.id\/lib\/fssp4202-pajak-penghasilan-orang-pribadi\/","title":{"rendered":"FSSP4202 &#8211; Pajak Penghasilan Orang Pribadi"},"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\/FSSP4202.webp&#8217; attachment=&#8217;30717&#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 FSSP4202&#8242; link=&#8217;manually,https:\/\/pustaka.ut.ac.id\/reader\/index.php?modul=FSSP4202&#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;FSSP4202 &#8211; Pajak Penghasilan Orang Pribadi&#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>Mas Rasmini<\/strong><\/p>\n<ul>\n<li>Edisi 1 \/ 3 SKS \/ 9 Modul<\/li>\n<li>470 Halaman: ilustrasi; 27 cm<\/li>\n<li>ISBN 9786231535290<br \/>\nE-ISBN 9786231535306<\/li>\n<li>Tangerang Selatan: Universitas Terbuka, 2025<\/li>\n<li>Kelas DDC [23] 336.24<\/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) FSSP4202 Pajak Penghasilan Orang Pribadi membahas konsep dan melakukan penghitungan pajak penghasilan orang pribadi. Materi yang dibahas dalam mata kuliah ini, yaitu pajak penghasilan wajib pajak (WP) orang pribadi baik dalam negeri maupun luar negeri. Pembahasan dibagi ke dalam beberapa pokok bahasan, yaitu konsep dasar hukum pajak penghasilan; kewajiban dan hak wajib pajak, subjek pajak, objek pajak PPh Pasal 21 dan PPh Pasal 26; sistem tarif pajak dan PTKP; penghitungan PKP dan penghitungan PPh Pasal 21, PPh Pasal 23, PPh Pasal 24 dan PPh Pasal 26, PPh Pasal 25 dan PPh Pasal 29, PPh Pasal 4 ayat (2) terutang, pelunasan pajak, dan penyampaian SPT melalui belajar mandiri dengan bahan ajar utama (buku materi pokok) serta bahan pengayaan dan\/atau diskusi kelompok di dalam tutorial; serta berlatih menghitung pajak penghasilan wajib pajak orang pribadi yang diharapkan mengikuti aturan yang terbaru dalam perpajakan yang berlaku di Indonesia.<\/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\/FSSP4202-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\/FSSP4202-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; 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