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Pajak Pertambangan Nilai
Buku ini menguraikan secara komprehensif konsep, mekanisme, serta ketentuan hukum yang mengatur Pajak Pertambahan Nilai (PPN) di Indonesia berdasarkan perkembangan regulasi dan perundang-undangan perpajakan nasional. Melalui analisis akademis dan normatif, penulis membahas prinsip pengenaan PPN, objek dan subjek pajak, pemungutan dan pengkreditan Pajak Masukan-Pajak Keluaran, serta implementasi e-Faktur guna memberikan pemahaman praktis bagi akademisi, praktisi perpajakan, dan masyarakat umum. --- This book comprehensively examines the concepts, mechanisms, and legal frameworks governing Value-Added Tax (VAT/PPN) in Indonesia in accordance with national tax regulations. Through academic and normative analysis, the author addresses tax principles, taxable objects and subjects, the mechanisms of input-output tax credits, and the implementation of e-Faktur to provide practical guidance for academics, tax practitioners, and the general public.
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