{"id":33150,"date":"2025-09-03T18:48:37","date_gmt":"2025-09-03T11:48:37","guid":{"rendered":"https:\/\/pustaka.ut.ac.id\/lib\/?p=33150"},"modified":"2025-09-28T13:20:23","modified_gmt":"2025-09-28T06:20:23","slug":"eacc4206-laboratorium-perpajakan","status":"publish","type":"post","link":"https:\/\/pustaka.ut.ac.id\/lib\/eacc4206-laboratorium-perpajakan\/","title":{"rendered":"EACC4206 &#8211; Laboratorium Perpajakan"},"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; 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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 EEAC4206&#8242; link=&#8217;manually,https:\/\/pustaka.ut.ac.id\/reader\/index.php?modul=EACC4206&#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;EACC4206 &#8211; Laboratorium Perpajakan&#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>Fauzan Misra<\/strong><\/p>\n<ul>\n<li>Edisi 1 \/ 2 SKS \/ 6 Modul<\/li>\n<li>448 Halaman: ilustrasi; 27 cm<\/li>\n<li>ISBN 978-623-153-838-3<br \/>\nISBN (E) 978-623-153-839-0<\/li>\n<li>Tangerang Selatan: Universitas Terbuka, 2025<\/li>\n<li>Kelas DDC [23] 336.2<\/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) EACC4206 Laboratorium Perpajakan merupakan mata kuliah yang mengulas dan mengaplikasikan konsep perpajakan seperti penghitungan, pemotongan\/pemungutan, penyetoran, dan pelaporan pajak. Mata kuliah ini memberikan penekanan pada peningkatan kemampuan praktis atau aplikasi mahasiswa. Mata kuliah ini mengulas kembali (overview) konsep dasar perpajakan dan mengaplikasikan teknik-teknik perpajakan dalam rangka pemenuhan hak dan kewajiban perpajakan. Setelah mengulas konsep dasar pajak penghasilan, materi di mata kuliah ini dilanjutkan dengan pengimplementasian teknik perpajakan untuk PPh Pasal 21, PPh Pemotongan dan Pemungutan-termasuk PPh Final, Pemenuhan kewajiban pajak tahunan untuk Wajib Pajak Badan dan Wajib Pajak Orang Pribadi, dan pemenuhan kewajiban pemungutan, penyetoran, dan pelaporan PPN dan PPnBM. Mata kuliah ini juga mengulas dan mengaplikasikan konsep pajak daerah dan bea meterai, serta administrasi dan penerapan penegakan hukum pajak daerah melalui penelitian, pemeriksaan, dan mekanisme lainnya.<\/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\/EACC4206-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\/EACC4206-DI.pdf&#8221;]<br \/>\n[\/av_tab]<br \/>\n[av_tab title=&#8217;Katalog Dalam Terbitan&#8217; icon_select=&#8217;no&#8217; icon=&#8217;ue800&#8242; 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