Topic outline

  • General

    • Akuntansi Perpajakan Forum
      Dosen
      Wilsa Road Betterment Sitepu, S.E.,Ak.,M.Si
      Agus Tina, S.Ak., M.Ak.,CAP.,CTT.,CPTT.,BKP.


      Sumber Belajar (Referensi)
      Waluyo Edisi ke – 7 Tahun 2020. “Akuntansi Pajak” . Jakarta: Penerbit Salemba Empat
      Djoko Muliono. Tahun 2016. “Akuntansi Pajak”. Jakarta: Penerbit Andi Publishing. Dan semua buku Akuntansi Pajak
      Diaz Priantara, Tahun 2012 “Perpajakan Indonesia 2” Jakarta : Penerbit Mitra Wacana Media
      Soekrisno Agus dan Estralita Trisnawati, Edisi ke-3, Tahun 2017. “Akuntansi Pajak” Jakarta: Penerbit Salemba Empat.
      UU No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan.

  • Topik 1. Perpajakan dan Akuntansi


  • Topik 2.Akuntansi PPN dan PPnBM

    Hore! 5 Diskon Pajak Ini Diperpanjang hingga Desember 2021, Cek Daftarnya - Bisnis Liputan6.com

    • 2.1 Pengertian Akuntansi PPN dan PPnBM Page
      Restricted Not available unless: The activity Pre Test Topik 2 is marked complete
    • 2.2 Objek PPN dan PPnBM Page
      Restricted Not available unless: The activity 2.1 Pengertian Akuntansi PPN dan PPnBM is marked complete
    • 2.3 Tarif dan Perhitungan PPN dan PPnBM Page
      Restricted Not available unless: The activity 2.2 Objek PPN dan PPnBM is marked complete
    • 2.4 Akuntansi PPN dan PPnBM Page
      Restricted Not available unless: The activity 2.3 Tarif dan Perhitungan PPN dan PPnBM is marked complete
    • 2.5 Contoh Kasus Akuntansi PPN dan PPnBM Page
      Restricted Not available unless: The activity 2.4 Akuntansi PPN dan PPnBM is marked complete
    • Post Test Topik 2 Quiz
      Restricted Not available unless: You achieve a required score in Pre Test Topik 2

  • Topik 3. Akuntansi PPh Pasal 21/26

    • 3.1 Pengertian Akuntansi PPh Pasal 21 Page
      Restricted Not available unless: The activity Pre Test Topik 3 is marked complete
    • 3.2 Objek PPh Pasal 21 Dan Pengecualiannya Page
      Restricted Not available unless: The activity 3.1 Pengertian Akuntansi PPh Pasal 21 is marked complete
    • 3.4 Perhitungan PPh Pasal 21 Page
      Restricted Not available unless: The activity (Missing activity) is marked complete
    • 3.5 Akuntansi PPh Pasal 21 Page
      Restricted Not available unless: The activity 3.4 Perhitungan PPh Pasal 21 is marked complete

  • TOPIK 4. Akuntansi PPh Pasal 22


  • Topik 5. Akuntansi PPh Pasal 23

  • Topik 6. Akuntansi PPh Pasal 24

    • 6.1 Pengertian Akuntansi PPh Pasal 24 Page
      Restricted Not available unless: The activity Pre Test Topik 6 is marked complete
    • 6.2 Subjek dan Objek PPh Pasal 24 Page
      Restricted Not available unless: The activity 6.1 Pengertian Akuntansi PPh Pasal 24 is marked complete
    • 6.3 Tata Cara Perhitungan PPh Pasal 24 / Kredit Pajak Luar Negeri Page
      Restricted Not available unless: The activity 6.2 Subjek dan Objek PPh Pasal 24 is marked complete
    • 6.4 Tata Cara Pelaksanaan Kredit Pajak Luar Negeri Page
      Restricted Not available unless: The activity 6.3 Tata Cara Perhitungan PPh Pasal 24 / Kredit Pajak Luar Negeri is marked complete
    • 6.5 Akuntansi PPh Pasal 24 Page
      Restricted Not available unless: The activity 6.4 Tata Cara Pelaksanaan Kredit Pajak Luar Negeri is marked complete

  • Topik 7. Akuntansi PPh Final Pasal 4 ayat 2

    • 7.1 Pengertian Akuntansi PPh Pasal 4 (2) Page
      Restricted Not available unless: The activity Pre Test Topik 7 is marked complete
    • 7.2 Subjek Dan Objek Pajak Penghasilan Pasal 4 Ayat (2) Page
      Restricted Not available unless: The activity 7.1 Pengertian Akuntansi PPh Pasal 4 (2) is marked complete
    • 7.3 Tarif Pajak Penghasilan Pasal 4 Ayat (2) Page
      Restricted Not available unless: The activity 7.2 Subjek Dan Objek Pajak Penghasilan Pasal 4 Ayat (2) is marked complete
    • 7.4 Akuntansi Pajak Penghasilan Pasal 4 Ayat (2) Page
      Restricted Not available unless: The activity 7.3 Tarif Pajak Penghasilan Pasal 4 Ayat (2) is marked complete
    • 7.5 Contoh Akuntansi PPh Pasal 4 (2) Page
      Restricted Not available unless: The activity 7.4 Akuntansi Pajak Penghasilan Pasal 4 Ayat (2) is marked complete

  • Topik 8. UTS

    • #UTS Quiz

      Berikut beberapa hal mengenai UTS yang harus diperhaikan:l.  

      • Waktu ujian 60 menit. 

      • Masa pengerjaan ujian hanya 1 kali.

      • Ujian bisa diakses mulai tgl 17 Nov 2025 s/d 21 Nov 2025.

      • Jangan lupa mensubmit ujian sebelum waktunya habis.

      • Absensi tetap dilakukan sesuai jadwal perkuliahan via ZOOM

      Selamat Ujian.

      Good Luck!


    • UTS Wilsa Road Betterment Sitepu, Ph.D Quiz

      Kerjakan Soal Ujian Tengah Semester ini dengan baik dan benar dalam waktu 60 Menit.

  • Topik 9. Akuntansi PPh Pasal 25

  • Topik 10. Akuntansi Pajak Penghasilan Badan

    • 10.2 SUBJEK DAN OBJEK PPh Badan Page
      Restricted Not available unless: The activity 10.1 Pengertian Akuntansi PPh Badan is marked complete
    • 10.3 Tarif PPh Badan Page
      Restricted Not available unless: The activity 10.2 SUBJEK DAN OBJEK PPh Badan is marked complete
    • 10.4 PPh Pasal 28A dan PPh Pasal 29 Page
      Restricted Not available unless: The activity 10.3 Tarif PPh Badan is marked complete
    • 10.5 Contoh Akuntansi PPh Badan Page
      Restricted Not available unless: The activity 10.4 PPh Pasal 28A dan PPh Pasal 29 is marked complete

  • Topik 11. Rekonsiliasi Fiskal

    • 11.1 Pengertian Rekonsiliasi Fiskal Page
      Restricted Not available unless: The activity Pre Test Topik 11 is marked complete
    • 11.2 Jenis Penyesuaian dalam Rekonsiliasi Fiskal Page
      Restricted Not available unless: The activity 11.1 Pengertian Rekonsiliasi Fiskal is marked complete
    • 11.3 Perbedaan Tetap dan Sementara Page
      Restricted Not available unless: The activity 11.2 Jenis Penyesuaian dalam Rekonsiliasi Fiskal is marked complete
    • 11.4 Koreksi Fiskal Positif dan Koreksi Fiskal Negatif Page
      Restricted Not available unless: The activity 11.3 Perbedaan Tetap dan Sementara is marked complete
    • 11.5 Biaya Deductible dan Non Deductible Page
      Restricted Not available unless: The activity 11.4 Koreksi Fiskal Positif dan Koreksi Fiskal Negatif is marked complete
    • 11.6 Contoh Rekonsiliasi Fiskal Page
      Restricted Not available unless: The activity 11.5 Biaya Deductible dan Non Deductible is marked complete

  • Topik 12. Akuntansi Aset Lancar

    • 12.1 Pengertian Akuntansi Aset Lancar Page
      Restricted Not available unless: The activity Pre Test Topik 12 is marked complete
    • 12.2 Akuntansi Kas dan Setara Kas Page
      Restricted Not available unless: The activity 12.3 Akuntansi Piutang Usaha is marked complete
    • 12.3 Akuntansi Piutang Usaha Page
      Restricted Not available unless: The activity 12.1 Pengertian Akuntansi Aset Lancar is marked complete
    • 12.4 Akuntansi Persediaan Page
      Restricted Not available unless: The activity 12.2 Akuntansi Kas dan Setara Kas is marked complete
    • 12.5 Akuntansi Surat Berharga Jangka Pendek Page
      Restricted Not available unless: The activity 12.4 Akuntansi Persediaan is marked complete
    • 12.6 Akuntansi Beban Dibayar di Muka Page
      Restricted Not available unless: The activity 12.5 Akuntansi Surat Berharga Jangka Pendek is marked complete

  • Topik 13. Akuntansi Aset Tetap

    • 13.1 Pengertian Akuntansi Aset Tetap dan Klasifikasinya Page
      Restricted Not available unless: The activity Pre Test Topik 13 is marked complete
    • 13.2 Pengakuan Awal Aset Tetap Page
      Restricted Not available unless: The activity 13.1 Pengertian Akuntansi Aset Tetap dan Klasifikasinya is marked complete
    • 13.3 Penyusutan (Depresiasi) Page
      Restricted Not available unless: The activity 13.2 Pengakuan Awal Aset Tetap is marked complete
    • 13.4 Revaluasi dan Penurunan Nilai (Impairment) Page
      Restricted Not available unless: The activity 13.3 Penyusutan (Depresiasi) is marked complete
    • 13.5 Penghentian dan Pelepasan Aset Tetap Page
      Restricted Not available unless: The activity 13.4 Revaluasi dan Penurunan Nilai (Impairment) is marked complete
    • Post Test Topik 13 Quiz
      Restricted Not available unless: The activity Pre Test Topik 13 is marked complete

  • Topik 14. Akuntansi PBB

    • 14.1 Pengertian Akuntansi PBB Page
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    • 14.2 Jenis PBB Page
      Restricted Not available unless: The activity 14.1 Pengertian Akuntansi PBB is marked complete
    • 14.3 Subjek dan Objek PBB-P2 Page
      Restricted Not available unless: The activity 14.2 Jenis PBB is marked complete
    • 14.4 Tarif PBB-P2 Page
      Restricted Not available unless: The activity 14.3 Subjek dan Objek PBB-P2 is marked complete
    • 14.5 Akuntansi PBB-P2 Page
      Restricted Not available unless: The activity 14.4 Tarif PBB-P2 is marked complete
    • Post Test Topik 14 Quiz
      Restricted Not available unless: The activity Pre Test Topik 14 is marked complete

  • Topik 15. Akuntansi BPHTB Dan Bea Materai

    • 15.1 Pengertian BPHTB Page
      Restricted Not available unless: The activity Pre Test Topik 15 is marked complete
    • 15.2 Objek Pajak BPHTB Page
      Restricted Not available unless: The activity 15.1 Pengertian BPHTB is marked complete
    • 15.3 Tarif BPHTB Page
      Restricted Not available unless: The activity 15.2 Objek Pajak BPHTB is marked complete
    • 15.4 Akuntansi BPHTB Page
      Restricted Not available unless: The activity 15.3 Tarif BPHTB is marked complete
    • 15.5 Pengertian Bea Materai Page
      Restricted Not available unless: The activity 15.4 Akuntansi BPHTB is marked complete
    • 15.6 Objek Bea Materai Page
      Restricted Not available unless: The activity 15.4 Akuntansi BPHTB is marked complete
    • 15.7 Akuntansi Bea Materai Page
      Restricted Not available unless: The activity 15.4 Akuntansi BPHTB is marked complete
    • Post Tets Topik 15 Quiz
      Restricted Not available unless: The activity Pre Test Topik 15 is marked complete

  • Topik 16. UAS