1 / 8

Pertemuan XIII Bea Meterai - Review

Pertemuan XIII Bea Meterai - Review. Matakuliah : F0412/PERPAJAKAN Tahun : 2006 Versi : 01/01. Bea Meterai. Dasar Hukum Obyek – Pengecualian Tarif Rp3000 – Rp6000 Cara pelunasan Subyek, saat terutang Sanksi BM. Dasar hukum. UUD 1945 UU BM Aturan Pelaksanaan Penegasan Pemerintah

derry
Download Presentation

Pertemuan XIII Bea Meterai - Review

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Pertemuan XIIIBea Meterai - Review Matakuliah : F0412/PERPAJAKAN Tahun : 2006 Versi : 01/01

  2. Bea Meterai • Dasar Hukum • Obyek – Pengecualian • Tarif Rp3000 – Rp6000 • Cara pelunasan • Subyek, saat terutang • Sanksi BM

  3. Dasar hukum • UUD 1945 • UU BM • Aturan Pelaksanaan • Penegasan Pemerintah • Penegasan Pihak ke-3 • Kesepakatan dua pihak

  4. Obyek – Pengecualian • Dokumen • Tertulis • Memiliki arti/nilai • DN  LN  DN • Kecuali bersifat publik • Penegasan

  5. T a r I f • Tetap • Sederhana • Murah/kecil/rendah • Rp3000 • Rp6000 • Berubah dgn PP

  6. Pelunasan • Meterai tempel • Kertas bermeterai • Cap lunas • Mesin teraan • Pemeteraian kemudian • Langsung

  7. S u b y e k • Yang menyimpan • Yang membayar • Yang memanfaatkan • Yang berkepentingan • Kesepakatan 2 pihak • Dokumen perbankan

  8. S a n k s i • Subyek pajak • Pemalsu - Pengedar • Penyimpan meterai palsu • Penyimpan alat pemalsu • 200% tambahan • Pidanaidana

More Related