DAFTAR ISI

Halaman Sampul .............................................................................................................. i

Daftar Isi .......................................................................................................................... ii

A. Pembukuan Perpajakan ............................................................................................... 1

A.1. Pengertian Pembukuan Perpajakan ..................................................................... 1
A.2. Ketentuan Pembukuan Perpajakan ...................................................................... 1
A.3. Tujuan Pembukuan Perpajakan ........................................................................... 2
A.4. Metode Pembukuan Perpajakan .......................................................................... 3

B. Pemeriksaan Perpajakan .............................................................................................. 4

B.1. Definisi Pemeriksaan Perpajakan ........................................................................ 4
B.2. Tujuan Pemeriksaan Perpajakan ......................................................................... 4
B.3. Jenis-Jenis Pemeriksaan Perpajakan ................................................................... 5

C. Penyidikan Perpajakan ................................................................................................ 7

C.1. Definisi Penyidikan Perpajakan .......................................................................... 7
C.2. Tujuan Penyidikan Perpajakan ........................................................................... 8
C.3. Dasar Hukum Penyidikan Perpajakan ................................................................ 9

D. Tindakan Pidana Perpajakan ....................................................................................... 10

D.1. Definisi Tindakan Pidana Perpajakan ................................................................. 10
D.2. Unsur-Unsur Pembentuk Tindakan Pidana Perpajakan ...................................... 11

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