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Daftar Isi

TINJAUAN MATA KULIAH ........................................................... vii

MODUL 1: PAJAK BUMI DAN BANGUNAN 1.1

Kegiatan Belajar 1:
Sejarah Perkembangan, Objek, dan Subjek PBB ............................... 1.3
Latihan ............................... 1.10
Rangkuman .................................... 1.10
Tes Formatif 1 ................................ 1.11

Kegiatan Belajar 2:
Dasar Pengenaan PBB ...................................................................... 1.13
Latihan ............................... 1.31
Tes Formatif 2 ................................ 1.31

KUNCI JAWABAN TES FORMATIF ............................................. 1.34

DAFTAR PUSTAKA ........................................................................ 1.35
LAMPIRAN ....................................................................................... 1.36

MODUL 2: PENGADMINISTRASIAN PBB 2.1

Kegiatan Belajar 1:
Pengadministrasian PBB .................................................................... 2.3
Latihan ............................... 2.7
Rangkuman .................................... 2.8
Tes Formatif 1 ................................ 2.9

Kegiatan Belajar 2:
Tata Cara Pembayaran, penagihan, dan Pembagian Hasil PBB ......... 2.11
Latihan ............................... 2.24
Rangkuman .................................... 2.25
Tes Formatif 2 ................................ 2.25

KUNCI JAWABAN TES FORMATIF ............................................. 2.27

DAFTAR PUSTAKA ........................................................................ 2.28
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MODUL 3: KEBERATAN, BANDING, KETENTUAN LAIN,

DAN KETENTUAN PIDANA DALAM PBB 3.1
Kegiatan Belajar 1:
Keberatan, Banding dalam PBB ........................................................ 3.2
Latihan ............................... 3.11
Rangkuman .................................... 3.12
Tes Formatif 1 ................................ 3.12

Kegiatan Belajar 2:
Ketentuan Lain dan Ketentuan Pidana dalam PBB ........................... 3.14
Latihan ............................... 3.25
Rangkuman .................................... 3.26
Tes Formatif 2 ................................ 3.27

KUNCI JAWABAN TES FORMATIF ............................................. 3.29

DAFTAR PUSTAKA ........................................................................ 3.30

MODUL 4: BEA PEROLEHAN HAK ATAS TANAH DAN

BANGUNAN (BPHTB) 4.1
Kegiatan Belajar 1:
Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) ................. 4.3
Latihan ............................... 4.14
Rangkuman .................................... 4.15
Tes Formatif 1 ................................ 4.16

Kegiatan Belajar 2:
Dasar Pengenaan PBHTB ................................................................. 4.18
Latihan ............................... 4.40
Rangkuman .................................... 4.41
Tes Formatif 2 ................................ 4.42

KUNCI JAWABAN TES FORMATIF ............................................. 4.44

DAFTAR PUSTAKA ........................................................................ 4.45
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MODUL 5: ADMINISTRASI BEA PEROLEHAN HAK ATAS

TANAH DAN BANGUNAN (BPHTB) 5.1
Kegiatan Belajar 1:
Administrasi BPHTB I ....................................................................... 5.3
Latihan ............................... 5.30
Rangkuman .................................... 5.31
Tes Formatif 1 ................................ 5.32

Kegiatan Belajar 2:
Administrasi BPHTB II ...................................................................... 5.34
Latihan ............................... 5.70
Rangkuman .................................... 5.71
Tes Formatif 2 ................................ 5.72

KUNCI JAWABAN TES FORMATIF ............................................. 5.75

DAFTAR PUSTAKA ........................................................................ 5.77

MODUL 6: BEA METERAI DI INDONESIA 6.1

Kegiatan Belajar 1:
Bea Meterai yang Berlaku di Indonesia ............................................. 6.3
Latihan ............................... 6.21
Rangkuman .................................... 6.22
Tes Formatif 1 ................................ 6.22

Kegiatan Belajar 2:
Tarif Bea Meterai ............................................................................... 6.25
Latihan ............................... 6.37
Rangkuman .................................... 6.37
Tes Formatif 2 ................................ 6.38

Kegiatan Belajar 3:
Pembayaran, pelunasan, dan Sanksi .................................................. 6.40
Latihan ............................... 6.53
Rangkuman .................................... 6.54
Tes Formatif 3 ................................ 6.55
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Kegiatan Belajar 4:
Praktik dan Ketentuan Lain yang Berkaitan dengan Bea Meterai ..... 6.57
Latihan ............................... 6.67
Rangkuman .................................... 6.68
Tes Formatif 4 ................................ 6.69

KUNCI JAWABAN TES FORMATIF ............................................. 6.71

DAFTAR PUSTAKA ........................................................................ 6.74