B. Purnomo.
----- Original Message -----
From: Gianto Setiadi
To: forum-pajak@yahoogroups.com
Sent: Tuesday, December 02, 2008 9:13 AM
Subject: Re: [forum-pajak] PKP
Pengusaha Kena Pajak (PKP) adalah Pengusaha yang melakukan penyerahan Barang Kena Pajak (BKP) dan/atau penyerahan Jasa Kena Pajak (JKP) yang dikenai pajak berdasarkan Undang-Undang Pajak Pertambahan Nilai 1984 dan perubahannya.
Untuk menjadi PKP, harus melalui proses pengukuhan oleh KPP setempat, dimana pengukuhan PKP bisa dimintakan sekaligus pada waktu pendaftaran wajib pajak.
Fungsi pengukuhan Pengusaha Kena Pajak selain dipergunakan untuk mengetahui identitas Pengusaha Kena Pajak yang sebenarnya juga berguna untuk melaksanakan hak dan kewajiban di bidang Pajak Pertambahan Nilai dan Pajak Penjualan Atas Barang Mewah serta untuk pengawasan administrasi perpajakan.
Semoga membantu.
BR,
Gianto
----- Original Message -----
From: Basar Purnomo
To: forum pajak
Sent: Tuesday, December 02, 2008 8:28 AM
Subject: [forum-pajak] PKP
Dengan hormat,
Saya ini awam Perpajakan.
Mohon penjelasannyasan bagi teman2 yang tahu artinya ini.
Apakah sih artinya PKP dan Non PKP
Terima kasih atas penjelasannya. Silahkan menjelaskan.
.
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