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peraturan:sedp:51pj2011

KEMENTERIAN KEUANGAN REPUBLIK INDONESIA
DIREKTORAT JENDERAL PAJAK

Jalan Jenderal gatot Subroto Nomor 40-42
Jakarta 12190
Kotak Pos 124

Telepon              : 5250208, 5251609;
Faksimile           : 5251658
Homepage DJP   : www.pajak.go.id


Yth.

1. Para Kepala Kantor Wilayah DJP;
2. Para Kepala Kantor Pelayanan Pajak;
3. Para Kepala Kantor Pelayanan, Penyuluhan, dan Konsultasi Perpajakan
di seluruh Indonesia

 

 

 

 

SURAT EDARAN
NOMOR SE- 51 /PJ/2011

TENTANG

PENYAMPAIAN BUKU “BENDAHARA MAHIR PAJAK”

 

 

 

 

Sehubungan dengan telah terbitnya buku “Bendahara Mahir Pajak” yang merupakan panduan bagi bendahara pemerintah dalam memenuhi kewajiban pajaknya, dengan ini disampaikan hal-hal sebagai berikut:

 

 

 

 

1.

Latar belakang diterbitkannya buku “Bendahara Mahir Pajak” adalah karena bendahara pemerintah sebagai salah satu mitra Direktorat Jenderal Pajak dalam menghimpun penerimaan negara perlu mendapatkan informasi yang benar, utuh, dan menyeluruh mengenai kewajibannya sebagai pemotong atau pemungut pajak sesuai dengan ketentuan peraturan perundang-undangan perpajakan yang berlaku.

 

 

 

 

2.

Tujuan diterbitkannya buku “Bendahara Mahir Pajak” adalah dalam rangka memberikan panduan praktis dan komprehensif bagi bendahara pemerintah yang harus dijadikan pedoman dalam memenuhi kewajiban pajak kepada negara yang meliputi tata cara pemotongan atau pemungutan, penyetoran, dan pelaporan pajak yang timbul dari berbagai transaksi pengeluaran yang terjadi di satuan kerja masing-masing.

 

 

 

 

3.

Materi yang dimuat dalam buku “Bendahara Mahir Pajak” antara lain meliputi penjelasan umum tentang Pajak Penghasilan, Pajak Pertambahan Nilai, Bea Meterai, simulasi penghitungan pajak, dan cara pengisian berbagai formulir administrasi perpajakan.

 

 

 

 

4.

Buku “Bendahara Mahir Pajak” dalam bentuk e-book dapat diunduh di Portal DJP.

 

 

 

 

5.

Dengan telah diterbitkannya buku “Bendahara Mahir Pajak” maka kepada para Kepala Kantor Wilayah diminta untuk:

 

a.

melakukan sosialisasi kepada bendahara pemerintah mengenai kewajiban bendahara pemerintah sebagai pemotong atau pemungut pajak;

 

b.

melaksanakan pengawasan pemenuhan kewajiban pajak bendahara pemerintah yang meliputi pemotongan atau pemungutan Pajak Penghasilan, pemungutan Pajak Pertambahan Nilai, dan pengenaan Bea Meterai.

 

 

 

 

 

 

Demikian untuk diketahui dan dilaksanakan sebagaimana mestinya .

 

 

 

 

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?285x146}}         Tembusan\\ 1.    Sekretaris Direktorat Jenderal Pajak\\ 2.    Para Direktur dan Tenaga Pengkaji di Lingkungan Direktorat Jenderal Pajak\\ 3.    Kepala Pusat Pengolahan Data dan Dokumen Perpajakan          

peraturan/sedp/51pj2011.txt · Last modified: 2023/02/05 06:27 by 127.0.0.1