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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 [\/av_textblock]<\/p>\n [av_button label=’ elearning.ut.ac.id’ link=’manually,http:\/\/elearning.ut.ac.id’ link_target=” size=’small’ position=’center’ icon_select=’yes’ icon=’ue836′ font=’entypo-fontello’ color=’theme-color’ custom_bg=’#444444′ custom_font=’#ffffff’ admin_preview_bg=”]<\/p>\n [\/av_one_fifth][av_three_fifth min_height=” vertical_alignment=” space=” custom_margin=” margin=’0px’ padding=’0px’ border=” border_color=” radius=’0px’ background_color=” src=” background_position=’top left’ background_repeat=’no-repeat’ animation=” mobile_breaking=” mobile_display=”]<\/p>\n [av_heading heading=’EPFA4111 – Pajak Pusat dan Daerah’ tag=’h3′ style=” size=” subheading_active=” subheading_size=’15’ padding=’10’ color=” custom_font=” av-medium-font-size-title=” av-small-font-size-title=” av-mini-font-size-title=” av-medium-font-size=” av-small-font-size=” av-mini-font-size=” admin_preview_bg=”][\/av_heading]<\/p>\n [av_textblock size=” font_color=” color=” av-medium-font-size=” av-small-font-size=” av-mini-font-size=” admin_preview_bg=”] [\/av_textblock]<\/p>\n [av_textblock size=” font_color=” color=” av-medium-font-size=” av-small-font-size=” av-mini-font-size=” admin_preview_bg=”]<\/p>\n Buku Materi Pokok (BMP) EPFA4111 Pajak Pusat dan Daerah bertujuan untuk memberikan pemahaman konseptual dan keterampilan praktis kepada mahasiswa dalam bidang perpajakan, baik di tingkat pusat maupun daerah. Pembahasan dimulai dengan pengenalan konsep dasar perpajakan, profesi perpajakan, serta ketentuan umum dan tata cara perpajakan. Selanjutnya, mahasiswa akan mempelajari Pajak Penghasilan (PPh) secara konseptual, diikuti dengan pembekalan keterampilan teknis dalam menghitung pajak terutang. Mata kuliah ini juga mencakup penyampaian Surat Pemberitahuan (SPT) bagi Wajib Pajak Badan dan Wajib Pajak Orang Pribadi. Setelah memahami PPh, mahasiswa akan mendalami konsep serta pengaplikasian keterampilan Pajak Pertambahan Nilai (PPN) dan Pajak Daerah. Dalam memahami Pajak Daerah, mahasiswa akan mempelajari konsep otonomi daerah, desentralisasi, serta regulasi terkait pajak daerah dan retribusi daerah sebelum melakukan perhitungan pajak terutang. Mata kuliah ini ditutup dengan pembahasan mengenai konsep dan implementasi penegakan hukum di bidang perpajakan di Indonesia.<\/p>\n [\/av_textblock]<\/p>\n [av_tab_container position=’top_tab’ boxed=’border_tabs’ initial=’1′] [\/av_three_fifth][av_one_fifth min_height=” vertical_alignment=” space=” custom_margin=” margin=’0px’ padding=’0px’ border=” border_color=” radius=’0px’ background_color=” src=” background_position=’top left’ background_repeat=’no-repeat’ animation=” mobile_breaking=” mobile_display=”]<\/p>\n [av_sidebar widget_area=’FE’]<\/p>\n [\/av_one_fifth][\/av_cell_three_fifth][av_cell_one_fifth vertical_align=’top’ padding=’30px’ background_color=” src=” background_attachment=’scroll’ background_position=’top left’ background_repeat=’no-repeat’ mobile_display=”]<\/p>\n [\/av_cell_one_fifth][\/av_layout_row]<\/p>\n","protected":false},"excerpt":{"rendered":" [av_layout_row border=” min_height_percent=” min_height=’0′ color=’main_color’ mobile=’av-flex-cells’ id=” av_element_hidden_in_editor=’0′ mobile_breaking=” av-desktop-hide=” av-medium-hide=” av-small-hide=” av-mini-hide=”] [av_cell_one_fifth vertical_align=’top’ padding=’30px’ background_color=” src=” background_attachment=’scroll’ background_position=’top left’ background_repeat=’no-repeat’ mobile_display=”] [\/av_cell_one_fifth][av_cell_three_fifth vertical_align=’top’ padding=’30px’ padding_sync=’true’ background_color=’#f4f3f2′ src=” attachment=” attachment_size=” background_attachment=’scroll’ background_position=’top left’ background_repeat=’no-repeat’ mobile_display=”] [av_one_fifth first min_height=” vertical_alignment=” space=” custom_margin=” margin=’0px’ padding=’0px’ border=” border_color=” radius=’0px’ background_color=” src=” background_position=’top left’ background_repeat=’no-repeat’ animation=” mobile_breaking=” mobile_display=”] […]<\/p>\n","protected":false},"author":1,"featured_media":33173,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[370,127,115],"tags":[],"class_list":["post-33172","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-akuntansi-keuangan-publik-s1","category-feb","category-ruang-baca-virtual"],"_links":{"self":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts\/33172","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=33172"}],"version-history":[{"count":2,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts\/33172\/revisions"}],"predecessor-version":[{"id":33175,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts\/33172\/revisions\/33175"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/media\/33173"}],"wp:attachment":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/media?parent=33172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/categories?post=33172"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/tags?post=33172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nFauzan Misra, Harnovinsah<\/strong><\/p>\n\n
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