KONSEP DASAR PERPAJAKAN

Daftar Isi
01 Pengertian Perpajakan

02 Hambatan Pemungutan Pajak

03 Azas Pemunggutan Pajak

04 Tarif Pajak

05 Kedudukan Hukum Pajak

06 Timbul dan Hapusnya Utang Pajak

07 Pengelompokkan Pajak
 PENGERTIAN PAJAK
Menurut UU No. 28 Tahun 2007
adalah Kontribusi wajib kepada negara yang terutang oleh orang pribadi atau
badan yang bersifat memaksa berdasarkan Undang-Undang, dengan tidak mend
apatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi se
besar-besarnya kemakmuran rakyat.

.
HAMBATAN PEMUNGUTAN PAJAK

Hambatan pemungutan pajak dapat dikelompokkan menjadi :

 Perlawanan Pasif Terhadap Pajak

01 Perlawanan yang inisiatifnya bukan dari wajib pajak itu sendiri tetapi terjadi karena keadaan
yang ada di sekitar wajib pajak itu. Hambatan-hambatan tersebut berasal dari struktur ekonomi,
perkembangan moral dan intelektual penduduk, dan teknik pemungutan pajak itu sendiri.

 Perlawanan Aktif Terhadap Pajak

02 Perlawanan aktif adalah perlawanan yang inisiatifnya berasal dari wajib pajak itu sendiri. Hal ini
merupakan usaha dan perbuatan yang secara langsung ditujukan terhadap fiscus dan bertujuan
untuk menghindari pajak atau mengurangi kewajiban pajak yang seharusnya dibayar
AZAS PEMUNGGUTAN PAJAK
 Azas domisili (asas tempat tinggal)
Negara yang berhak memungut pajak adalah negara tempat wajib
01 pajak berdomisili. Asas ini berlaku bagi WP dalam negeri.

 Azas sumber
02 Negara yang berhak memungut pajak adalah negara tempat sumber
obyek pajak berasal.

 Azas kebangsaan (nasionalitas)

03 Negara yang berhak memungut pajak adalah negara asal

kebangsaan subyek pajak. Asas in berlaku bagi WP luar negeri.
Tarif Pajak
 Tarif Tetap
Tarif pajak yang besarnya tidak
berubah walaupun jumlah yang
dijadikan dasar perhitungan berubah.
01 Contoh: bea meterai untuk cek dan
bilyet giro Rp3.000.

 Tarif Proporsional

02 Tarif pajak yang persentase pe

mungutannya tetap.
Contoh: tarif PPN sebesar 10%.

 Tarif Progresif
03 Tarif yang persentase pajaknya meningkat
Contoh: tarif PPh atas badan
5% atas PKP sampai dengan Rp50.000.0-0
15% atas PKP di atas Rp50.000.000 s.d.Rp250.000.000
25% atas PKP di atas Rp250.000.000 s.dRp500.000.000
35% atas PKP di atas Rp500.000.000
 Hukum Pajak
Hukum pajak adalah suatu kumpulan peraturan-peraturan yang mengatur hubungan antara
pemerintah sebagai pemungut pajak dan rakyat sebagai pembayar pajak (Rochmat Soemitro).

Kedudukan hukum pajak:

1. Hukum Perdata (mengatur hubungan antara satu individu dengan individu lainnya)

2. Hukum Publik (mengatur hubungan antara pemerintah dengan rakyatnya: Hukum Tata

Negara, Humum Tata Usaha Negara atau Hukum Administrasi Negara, Humum
Pidana, Hukum Pajak)

Hukum pajak menganut paham imperatif, yakni pelaksanaannya tidak dapat ditunda, berbeda

dengan hukum pidana yang menganut paham oportunitas, yakni pelaksanaanya dapat ditunda
.
setelah ada keputusan lain.
 TimeLine Layout

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TIMBUL DAN HAPUSNYA UTANG PAJAK

 Ajaran Formal  Ajaran Material

Utang pajak timbul Utang pajak timbul karena Utang pajak dihapus karena:
karena berlakunya undang-undang. 1. dibayar,
dikeluarkannya Seseorang dikenai pajak karena 2. dikompensasi,
surat ketetapan suatu keadaan dan perbuatan. 3. kadaluarsa,
pajak oleh fiskus. Ajaran ini diterapkan pada self 4. dibebaskan/dihapus.
Ajaran ini assessment system.
diterapkan pada
official assessment
system.
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TARIF PAJAK

 Tarif Tetap
Tarif pajak yang besarnya tidak
berubah walaupun jumlah yang
dijadikan dasar perhitungan berubah.
01 Contoh: bea meterai untuk cek dan
bilyet giro Rp3.000.

 Tarif Proporsional

02 Tarif pajak yang persentase pe

mungutannya tetap.
Contoh: tarif PPN sebesar 10%.

 Tarif Progresif
03 Tarif yang persentase pajaknya meningkat
Contoh: tarif PPh atas badan
5% atas PKP sampai dengan Rp50.000.0-0
15% atas PKP di atas Rp50.000.000 s.d.Rp250.000.000
25% atas PKP di atas Rp250.000.000 s.dRp500.000.000
35% atas PKP di atas Rp500.000.000
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