Brevet Pajak A-B
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Course sections
Section 1
KUP
Section 2
PPSP
Section 3
PP
1
Ketentuan Umum Perpajakan
2
PPSP
3
PP
Section 4
PPh OP dan SPT PPh OP
1
Subjek Pajak Orang Pribadi dan Pengecualian
2
Pengertian Penghasilan
3
Koreksi-koreksi fiskal untuk menetapkan Penghasilan Kena Pajak
4
Jurnal sehubungan dengan hak dan kewajiban perpajaka
5
6
Penghitungan laba fiskal
7
PTKP
8
9
10
11
Pelunasan pajak dalam tahun berjalan dan kredit pajak
Section 5
PPh Pot/Put (Pasal 15
Section 6
23/26 dsb)
1
PPh Pasal 4 ayat (2)
2
PPh Pasal 15
3
PPh Pasal 21
4
PPh Pasal 22
5
PPh Pasal 23/26
Section 7
PPN dan SPT PPN
1
Dasar Hukum PPn
2
Faktur Pajak
Section 8
PPh Badan & SPT PPh Badan
1
PPh Badan
2
SPT
Section 9
Akuntansi Perpajakan
1
Koreksi Fiskal
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