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Penetapan dan Ketetapan Pajak oleh DJP (Pasal 14 s/d 17C)

Penetapan dan Ketetapan Pajak oleh DJP (Pasal 14 s/d 17C). Dasar Penerbitan STP: PPh tidak/kurang bayar Hasil Penelitian SPT, WP dikenakan Sanksi Adm. Tidak melaporkan kegiatan usahanya Tidak membuat faktur pajak bagi PKP Membuat faktur pajak bagi Non PKP

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Penetapan dan Ketetapan Pajak oleh DJP (Pasal 14 s/d 17C)

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  1. Penetapan dan Ketetapan Pajakoleh DJP (Pasal 14 s/d 17C) Dasar Penerbitan STP: • PPh tidak/kurang bayar • Hasil Penelitian SPT, WP dikenakan Sanksi Adm. • Tidak melaporkan kegiatan usahanya • Tidak membuat faktur pajak bagi PKP • Membuat faktur pajak bagi Non PKP Setelah dilakukan Pemeriksaan Pajak, DJP dapat Menerbitkan Surat Ketetapan Pajak (SKP), sbb: • SKPKB - SKPLB • SKPKBT - SPPT PBB • SKPN

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