Contoh Soal Essay Ppn Dan Ppnbm Beserta Jawabannya Tulisan
Mulai 1 April 2022, misalnya, tarif pajak pertambahan nilai (PPN) dipatok menjadi 11 persen, naik dari sebelumnya 10 persen. Namun, UU HPP menyatakan pula dalam pasal yang sama bahwa tarif PPN masih bisa naik lagi menjadi 12 persen, selambat-lambatnya pada 2025. Selain itu, besaran PPN juga dapat disesuaikan lagi oleh pemerintah menjadi paling.
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Nah, setelah mengetahui tarif PPN dan PPnBm di atas, selanjutnya mari kita mempelajari cara perhitungan PPnBM. Salah satu rumus mudah untuk menghitung PPN adalah: PPN = Tarif PPN x (Harga Barang - PPnBM) Untuk memudahkan pemahaman wajib pajak mengenai jenis pajak satu ini, mari kita lihat beberapa contoh soal di bawah ini: Contoh 1
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Ppnbm Menjelaskan terkait pajak pertambahan nilai dan bea materai PRINSIP DAN PERTIMBANGAN
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Bila melihat PP 73/2019 (Rev. PP 74/2021), perhitungan PPnBM untuk mobil KBH2 atau LCGC yang memiliki kapasitas sampai 1.200 cc, dikenakan tarif 15% dengan dasar pengenaan pajak (DPP) sebesar 20%. Jika tarif tersebut dikalikan dengan DPP, maka PPnBM LCGC dipatok sebesar 3%. "Pak Menteri [Agus Gumiwang] menyampaikan mobil yang di bawah Rp250.
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Ketentuan tersebut diatur dalam Pasal 3A ayat (1) Undang-Undang No. 8 Tahun 1983 s.t.d.t.d. Undang-Undang No. 42 Tahun 2009 tentang Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah (UU PPN). Dalam penghitungan PPnBM, terdapat dua komponen yang memengaruhi besaran pajaknya, yaitu tarif dan dasar pengenaan pajak (DPP).
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