Kelompok 6 - Perpajakan
Kelompok 6 - Perpajakan
BEA MATERAI
KELOMPOK 6
Andriyanie Agone
Aril Badu
Fitriani Pratiwi
Gisela Walukow
Hilarius Goo
Indira Timuhari
Melisa Pinoke
Miranti Djafar
PAJAK DAERAH
N O M O R 6 5 TA H U N 2 0 0 1 T E N TA N PA J A K D A E R A H
P E R AT U R A N P E M E R I N TA H R E P U B L I K I N D O N E S I A
PA J A K PA J A K P E M E R I N TA H
P E M E R I N TA H K A B U PAT E N D A N
PROPINSI K O TA
PA J A K P E M E R I N TA H P R O P I N S I
Pajak Kendaraan Bermotor dan Kendaraan di Atas Air;
Bea Balik Nama Kendaraan Bermotor dan Kendaraan di Atas Air;
Pajak Bahan Bakar Kendaraan Bermotor;
Pajak Pengambilan dan Pemanfaatan Air Bawah Tanah dan Air Permukaan.
PA J A K P E M E R I N TA H
K A B U PAT E N D A N K O TA
Pajak Hotel; Pajak Restoran;
Pajak Hiburan; Pajak Reklame;
Pajak Penerangan Jalan;
Pajak Pengambilan Bahan Galian Golongan C;
Pajak Parkir.
BAGI HASIL PAJAK PROPINSI
BAGIAN
K A B / K O TA
PA J A K K E N D A R A A N B E R M O T O R D A N K E N D A R A A N D I ATA S A I R ;
B E A B A L I K N A M A K E N D A R A A N B E R M O T O R D A N K E N D A R A A N D I ATA S
AIR;.
MINIMUM 30%
PA J A K B A H A N B A K A R K E N D A R A A N B E R M O T O R ;
MINIMUM 70%
PA J A K P E N G A M B I L A N D A N P E M A N FA ATA N A I R B AWA H TA N A H D A N A I R
PERMUKAAN.
MINIMUM 70%
K E T E N T U A N TA R I F
M APAK SJ IAM
K U M
PROPINSI
• PA J A K K E N D A R A A N B E R M O T O R D A N K E N D A R A A N
D I ATA S A I R 5 %
• BEA BALIK NAMA KENDARAAN BERMOTOR DAN
K E N D A R A A N D I ATA S A I R 1 0 %
• PA J A K B A H A N B A K A R K E N D A R A A N B E R M O T O R 5 %
• PA J A K P E N G A M B I L A N D A N P E M A N FA ATA N A I R
B AWA H TA N A H D A N A I R P E R M U K A A N 2 0 %
PA J A K
K A B / K O TA
• PA J A K H O T E L %
• PA J A K R E S T O R A N %
• PA J A K H I B U R A N %
• PA J A K R E K L A M E %
• PA J A K P E N E R A N G A N J A L A N 1 0 %
• PA J A K PA R K I R %
• PA J A K P E N G A M B I L A N B A H A N G A L I A N
GOLONGAN C 20%
B E A M AT E R A I
125
100
0
Item 1 Item 2 Item 3 Item 4
O B J E K PA J A K :
DOKUMEN
• S U R AT P E R J A N J I A N D A N S U R AT- S U R AT
L A I N N YA YA N G D I B U AT D E N G A N T U J U A N
U N T U K D I G U N A K A N S E B A G A I A L AT
P E M B U K T I A N M E N G E N A I P E R B U ATA N ,
K E N YATA A N ATA U K E A D A A N YA N G B E R S I FAT
P E R D ATA .
• A K TA - A K TA N O TA R I S T E R M A S U K S A L I N A N N YA
• A K TA - A K TA YA N G D I B U AT P PAT B E S E RTA
R A N G K A P N YA
O B J E K PA J A K :
DOKUMEN
• S U R AT B E R H A R G A S E P E RT I W E S E L , P R O M E S , C E K D E N G A N
N O M I N A L D I ATA S R P 1 J U TA
• E F E K D E N G A N N A M A D A N D A L A M B E N T U K A PA P U N D E N G A N
N O M I N A L D I ATA S R P 1 J U TA
• S U R AT YA N G M E M U AT J U M L A H U A N G L E B I H D A R I R P 1 J U TA
• Ya n g m e n y e b u t k a n p e n e r i m a a n u a n g
• Ya n g m e n y a t a k a n p e m b u k u a n u a n g a t a u p e n y i m p a n a n u a n g
dalam rekening di bank
• Ya n g b e r i s i p e m b e r i t a h u a n s a l d o r e k e n i n g d i b a n k
• Ya n g b e r i s i p e n g a k u a n p e n g a k u a n h u t a n g
DOKUMEN TIDAK DIKENAKAN BEA
M AT E R A I
B E A M AT E R A I R P 3 . 0 0 0 D I K E N A K A N ATA S :
• S U R AT YA N G M E M U AT J U M L A H U A N G , S U R AT
B E R H A R G A , E F E K D E N G A N N O M I N A L A N TA R A R P
2 5 0 R B S A M PA I R P 1 J U TA
• C E K D A N B I LY E T G I R O TA N PA B ATA S P E N G E N A A N
HARGA NOMINAL
BESAR BEA
M AT E R A I
• B E A M AT E R A I R P D I K E N A K A N ATA S D O K U M E N YA N G
M E M U AT J U M L A H U A N G L E B I H D A R I R P 1 J U TA .
• D O K U M E N - D O K U M E N YA N G S E M U L A T I D A K
D I K E N A K A N B E A M AT E R A I , A PA B I L A A K A N
D I G U N A K A N S E B A G A I A L AT P E M B U K T I A N D I M U K A
P E N G A D I L A N D I K E N A K A N M AT E R A I R P D E N G A N
C A R A P E M AT E R A I A N K E M U D I A N
S A AT T E R U TA N G N YA B E A
M AT E R A I
• D O K U M E N YA N G D I B U AT 1 P I H A K ; PA D A
S A AT D O K U M E N D I S E R A H K A N
• D O K U M E N YA N G D I B U AT L E B I H D A R I 1
P I H A K ; PA D A S A AT D O K U M E N S E L E S A I
D I B U AT
• D O K U M E N YA N G D I B U AT D I L N , PA D A
S A AT D I G U N A K A N D I I N D O N E S I A
PELUNASAN BEA MATERAI
• Benda Materai
• Mesin Teraan Materai
• Membubukan Tanda Lunas Bea materai
P E M AT E R A I A N K E M U D I A N