Sinopsis Kodifikasi Undang-undang Pajak Penghasilan

Permasalahan yang dihadapi di bidang pajak penghasilan, adalah sama dengan permasalahan yang dihadapi di bidang ketentuan umum dan tata perpajakan, yaitu sejak pertama kali Undang-undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan diundangkan, telah mengalami 4 kali perubahan. Undang-undang Nomor 7 Tahun 1983 telah diubah dengan  Undang-undang: Nomor 7 Tahun 1991, Nomor 10 Tahun 1994, Nomor 17  Tahun 2000, dan Nomor 36  Tahun 2008.  Situasi ini telah menimbulkan kendala bagi masyarakat yang ingin memahami atau mengetahui peraturan-peraturan perpajakan di bidang pajak penghasilan. Seperti halnya e-book Kodifikasi Undang-undang Tentang Ketentuan Umum dan Tata Perpajakan, e-book Kodifikasi Undang-undang Pajak Penghasilan juga dimaksudkan untuk meminimalisasi kesulitan- kesulitan dalam memahami pajak penghasilan, yaitu dengan cara:

  • menyandingkan batang tubuh Undang-undang Nomor 36 Tahun 2008 dengan penjelasannya secara berdampingan. Didalamanya dilengkapi dengan keterangan mengenai peraturan pelaksanaan dari Pasal atau Ayat yang tertentu yang penerapannya lebih lanjut diatur dengan suatu peraturan pelaksanaan. Keterangan mengenai peraturan pelaksanaan yang yang berkenaan, ditulis dalam huruf berwarna biru. Peraturan pelaksanaan tersebut dapat diakses dengan menggunkan fasilitas hyper link. Untuk mencari Pasal dalam Undang-undang yang diinginkan, cukup dengan mengklik Bookmark untuk Pasal tersebut. Undang-undang Nomor 36 Tahun 2008 ini terdapat dalam Bab1;
  • membuat undang-undang tentang pajak penghasilan dalam satu naskah, yaitu dengan memuat seluruh ketentuan yang termuat dalam Undang-undang Nomor 7 Tahun 1983 setelah tiga kali diubah, dengan tetap menyanding batang tubuh undang-undang dengan penjelasannya. Undang-undang Pajak Penghasilan yang disusun dalam satu naskah ini terdapat dalam Bab 2;
  • membandingkan seluruh ketentuan yang ada dalam Undang-undang Nomor 7 Tahun 1983, dalam Undang-undang Nomor 7 Tahun 1991, dalam Undang-undang Nomor 10 Tahun 1994, dalam Undang-undang Nomor 17 Tahun 2000, dan dalam Undang-undang Nomor 36 Tahun 2008, pasal demi pasal. Undang-undang Pajak Penghasilan dalam satu naskah ini dimuat dalam Bab 3;
  • membuat kompilasi peraturan pelaksanaan Undang-undang Nomor 36 Tahun 2008. Peraturan pelaksanaan dapat diakses dengan cara mengklik hyper link untuk peraturan pelaksanaan yang berkenaan, atau dengan mengklik book mark dari peraturan pelaksanaan yang berkenaan yang ada dalam daftar book mark perturan pelaksanaan pada Bab 4. Kompilasi peraturan UU Nomor 36 tahun 2008 ini dimuat di Bab 4.

Dengan hanya memiliki satu e-book ini, sekaligus 5 undang-undang tentang pajak penghasilan, yaitu Undang-undang Nomor 7 Tahun 1983, Undang-undang Nomor 7 Tahun 1991, Undang-undang Nomor 10 Tahun 1994, Undang-undang Nomor 17 Tahun 2000, dan Undang-undang Nomor 36 Tahun 2008, serta kompilasi peraturan pelaksanaan Undang-undang Nomor 36 Tahun 2008 telah anda miliki.

Spesifikasi e-book:

E-book ini dibuat dalam format PDF yang dilengkapi dengan fasilitas bookmark dan hyper link. E-book dapat dibuka dengan Adobe Reader versi 9 ke atas.

Tebal e-book: 1069 halaman, XXIV.

Harga E-book :  US D 30


Codification of Income Tax Act

Problems faced in the field of income tax, is similar to the problems faced in the field of general provisions and taxation procedures, which is the first time since Act No. 7 of 1983 on Income Tax promulgated, had been 4 times amended. Act No. 7 of 1983 had been amended by Act: No. 7 of 1991, No. 10 of 1994, No. 17 of 2000 and No. 36 of 2008. This situation has created problems for people who want to understand or know the taxation rules in the field of income tax.

As with e -book Codification of Act on General Provisions and taxation Procedures, e -book on Codification of Income Tax Act is also intended to minimize the difficulties in understanding the income tax, by way of:

  • putting the body of Act No. 36 of 2008 with its elucidations side by side. The contents equipped with a description of the implementing regulations of certain Articles or Paragraphs of which its implementation shall be further governed by implementing regulations. Details on the implementing regulations concerned written in blue letters. The implementing regulations can be accessed by using the hyper link facilities. To search for Article in Act desired, simply by clicking on the Bookmark for that Article. Act No. 36 of 2008 is contained in Chapter 1;
  • composing Act of Income Tax in a single manuscript which contains all the provisions contained in Act  No. 7 of 1983 as amended three times, while the body of Act was put side by side with its elucidations. Income Tax Acts which are compiled in a manuscript is contained in Chapter 2;
  • comparing all the provisions contained in Act No. 7 of 1983, Act No. 7 of 1991 , Act No. 10 of 1994 , Act No. 17 of 2000 , and Act No. 36 Year 2008, Article by Article. This codification is contained in Chapter 3;
  • creating a compilation of implementing regulations of Act No. 36 of 2008. Implementing regulations can be accessed by clicking on the hyper link to related implementing regulations, or by clicking the book mark of the regulations concerned contained in the compilation of implementing regulations bookmarks. Compilation of implementing regulations of Act No. 36 of 2008 contained in Chapter 4.

With only having this e -book, you will simultaneously have 5 Income Tax Act manuscripts, namely Act No. 7 of 1983, Act No. 7 of 1991, Act No. 10 of 1994, Act No. 17 of 2000, and Act No. 36 of 2008, Income Tax Act in one manuscript, as well as the compilation of the implementing regulations of Act No. 36 of 2008.


This e-book is created in PDF format that is equipped with bookmarks and hyper link. E -book can be opened with Adobe Reader version 9 and above. Thick of the e-book is 1069 pages, xxiv.

E -book price: US D 30 (not including postage)


About Jaja Zakaria

Nama saya Jaja Zakaria, saya tinggal di Depok, Jawa Barat, kurang lebih 40 km dari Jakarta Selatan. Saya alumni Fakultas Hukum Universitas Gadjah Mada, Yogayakarta, dan Opleidings Instituut Financien, Den Haag, Belanda di bidang Hukum Pajak Internasional. Saya pengarang beberapa buku, e-book, dan makalah-makalah perpajakan. Pengalaman saya antara lain pernah menjadi anggota delegasi Indonesia dalam perundingan Perpajakan dengan Denmark, Mesir, Kanada, Uni Emirat Arab, Kuwait, Turki, Brunei Darussalam, Pilipina, Vietnam, Mongolia, dan Taiwan; dalam Study Group on Asian Tax Administration and Research (SGATAR) meeting; dan dalam Joint Commission Indonesia - China. Saya juga anggota International Word Tax Expert.

Posted on September 23, 2012, in Sinopsis E-Book and tagged , , . Bookmark the permalink. 12 Comments.

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