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Kelompok

Jenis-Jenis Pajak
Nama anggota :
1. Budi Yumechas
2. Della Santika
3. Irfan Maulana
4. Muthia Daffa
5. Naufal Mussafa

XI IPS 4
Did you know about the
type of the tax ?
Jika kalian belum mengetahui tentang apa saja jenis-jenis pajak maka simak
Presentasi kelompok kami dengan baik ya.
Type of the tax
01 Jenis-Jenis Pajak.

02 Asas Pemungutan Pajak.

03 Sistem Pemungutan Pajak di Indonesia.

04 Objek dan Cara Penghitungan Pajak.


Berdasarkan Menurut
golongannya.

Berdasarkan Pihak
Yang Memungut

Berdasarkan Sifatnya.

Jenis- Jenis Pajak


Pajak langsung merupakan
Pajak Menurut pajak yang bebannya harus
Golongannya dibayar oleh wajib pajak
dan tidak bisa dilimpahkan
Menurut golongannya pajak terbagi menjadi atau dialihkan ke pihak lain.
2, yaitu :
Misalnya yaitu
Pajak penghasilan
Pajak tidak langsung
merupakan pajak yang
Pajak Pajak Tidak bebannya bisa
Langsung. Langsung. Dilimpahkan atau dialihkan
ke pihak lain.
Perbedaan Pajak Langsung dan
Tidak Langsung
Pajak Langsung Pajak tidak langsung
1. Dipungut dengan 1. Dipungut tanpa menggunakan
menggunakan surat surat ketetapan pajak (kohir).
ketetapan pajak (kohir) 2. Bisa dialihkan atau dilimpahkan
2. Tidak bisa dialihkan atau kepada pihak lain.
dilimpahkan kepada pihak 3. Dipungut jika ada perbuatan atau
peristiwa tertentu.
lain.
4. Contoh : pajak pertambahan
3. Dipungut setahun sekali . nilai,pajak penjualan atas barang
4. Contoh : pajak penghasilan mewah,bea perolehan hak atas
serta pajak bumi dan tanah dan bangunan, cukai,
bangunan serta pajak ekspor.
Pajak Menurut Wewenang
Pemungutannya
PAJAK PUSAT
Pajak pusat , antara lain Pajak Penghasilan (PPh), Pajak
Pertambahan Nilai (PPN), Pajak Penjualan Barang Mewah
(PPnBM), Pajak Bumi dan Bangunan (PBB), dan Bea Materai.

PAJAK DAERAH

Pajak daerah tingkat provinsi, antara lain pajak kendaraan


bermotor , pajak bahan bakar bermotor , bea balik nama
kendaraan , dll.

Pajak daerah tingkat kabupaten, antara lain pajak hotel , pajak


restoran, pajak hiburan, pajak bumi dan banguna sector
pedesaan dan perkotaan , Bea Perolehan Hak Tanah dan
Bangunan (BPHTP),dll.
PAJAK SUBJEKTIF PAJAK OBJEKTIF

Pajak subjektif merupakan Pajak objektif merupakan


pajak yang pelaksanaannya pajak yang pelaksanaannya
melihat kemampuan dan tidak memperhatikan
keadaan wajib pajak. kemampuan dan keadaan
wajib pajak.
ASAS-ASAS
PEMUNGUTAN
PAJAK
Asas-Asas Pajak

Adam Smith
1 2 W.J Langen

Adolf Wagner

3 4 Asas Negara
ADAM SMITH
 Prinsip keadilan/kesamaan (equity)
 Prinsip kepastian (certainly)
 Prinsip kelayakan (convenience).
 Prinsip ekonomi (economy)

W.J LANGEN
 Asas daya pikul
 Asas manfaat
 Asas kesejahteraan
 Asas kesamaan
 Asas beban yang
sekecil-kecilnya

ADOLF WAGNER
o Asas politik finansial
o Asas ekonomi
o Asas keadilan
o Asas administrasi
o Asas yuridis.
Asas Negara

Tiga Asas Utama dalam Asas Negara

 Asas domisili / kependudukan


(domicile/ residence principle)
 Asas sumber
 Asas kebangsaan atau asas
nasionalitas
Sistem Pemungutan Pajak di Indonesia

OFFICIAL ASSESSMENT SYSTEM – adalah suatu sist


em pemungutan yang memberi wewenang kepada pem
erintah (fiscus) untuk menentukan besarnya pajak yang
terutang oleh WP

SELF ASSESSMENT SYSTEM – adalah suatu sistem


pemungutan pajak yang memberi wewenang kepada
WP untuk menentukan sendiri besarnya pajak yang ter
utang.

WITH HOLDING SYSTEM – adalah system pemun


gutan pajak yang memberi wewenang kepada pihak
ketiga (bukan fiscus dan bukan WP) untuk menentu
kan besarnya pajak yang terutang oleh WP.
Pajak Penghasilan(PPh)

Tersebutlah Pak Chandra bekerja sebagai direktur perusahaan dengan gaji perbulannya Rp.9.000.000.00.
Dan ia sudah mempunyai istri namun belum memiliki anak. Hitung besar pajak penghasilan yang harus
dibayar perbulannya.

Salary= 9.000.000.00 x 5%
= 450.000
= 9.000.000.00 - 450.000
= 8.550.000

PTKP = 54.000.000 + 4.500.000


= 58.500.000

PKP = 102.600.000 - 58.500.000


= 44.100.000
PPH(Pasal 21 terutang) = 5% x 44.100.000.000
= 2.205.000 / bulan
PPH(Pasal 21 terutang/bulan) = 2.205.000 : 12
= 183.750 /bulan
Pajak Bumi dan Bangunan(PBB)
Pajak PPN
PPnBM
THANK YOU
Jenis- Jenis Pajak

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ADAM SMITH

 Prinsip
keadilan/kesamaan
(equity)  Asas daya pikul
 Prinsip kepastian  Asas manfaat
(certainly)  Asas kesejahteraan
 Prinsip kelayakan  Asas kesamaan
(convenience).  Asas beban yang
 Prinsip ekonomi sekecil-kecilnya
(economy)
W.J Langen

Sering disebut
Sebagai Smith’s Tergolong
Canon kedalam 4 asas
Asas Pemungutan Pajak

Asas Negara
3 asas utama
Adolf Wagner dalam asas
Antara lain negara
sebagai berikut :  Asas domisili /
kependudukan
o Asas politik finansial (domicile/ residence
o Asas ekonomi principle)
o Asas keadilan  Asas sumber
o Asas administrasi  Asas kebangsaan
o Asas yuridis. atau asas
nasionalitas
Table Style
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Add Contents Title Add Contents Title

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and add a unique zing. and add a unique zing.

 Replaced with your own text. Text Text Text

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 Replaced with your own text. Add Text Text Text Text

 Replaced with your own text. Add Text Text Text Text
Worldmap Style
Insert the title of your subtitle Here

Your Text Here


You can simply impress your
audience and add a unique zing and
appeal to your Presentations.
You can simply impress your audience and
add a unique zing and appeal to your
Presentations. Easy to change colors, photos
and Text. Get a modern PowerPoint
Presentation that is beautifully designed.

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add a unique zing and appeal to your
Presentations. Easy to change colors, photos
and Text. Get a modern PowerPoint
Presentation that is beautifully designed
Columns Style
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Thank you
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