{"id":665,"date":"2024-01-22T09:08:45","date_gmt":"2024-01-22T09:08:45","guid":{"rendered":"https:\/\/lspperpajakan.com\/?p=665"},"modified":"2024-01-30T04:50:20","modified_gmt":"2024-01-30T04:50:20","slug":"teknisi-perpajakan-pajak-penghasilan-pasal-26","status":"publish","type":"post","link":"https:\/\/lspperpajakan.com\/index.php\/2024\/01\/22\/teknisi-perpajakan-pajak-penghasilan-pasal-26\/","title":{"rendered":"Teknisi Perpajakan Pajak Penghasilan Pasal 26"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"665\" class=\"elementor elementor-665\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c8341cc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c8341cc\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ckav_booster_imgmask_status&quot;:&quot;no&quot;,&quot;_ckav_sticky_status&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2f8cce9\" data-id=\"2f8cce9\" data-element_type=\"column\" data-settings=\"{&quot;_ckav_sticky_hide&quot;:&quot;no&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c1b12a4 de_scroll_animation_no elementor-widget elementor-widget-elementskit-social-media\" data-id=\"c1b12a4\" data-element_type=\"widget\" data-settings=\"{&quot;_ckav_sticky_hide&quot;:&quot;no&quot;}\" data-widget_type=\"elementskit-social-media.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\t\t\t <ul class=\"ekit_social_media\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-3906a17\">\n\t\t\t\t\t    <a\n\t\t\t\t\t\thref=\"https:\/\/instagram.com\" target=\"_blank\" aria-label=\"Instagram\" class=\"1\" >\n\t\t\t\t\t\t\t                                                        Instagram                                                                                <\/a>\n                    <\/li>\n                    \t\t\t\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-7f9f3ca\">\n\t\t\t\t\t    <a\n\t\t\t\t\t\thref=\"https:\/\/tiktok.com\" target=\"_blank\" aria-label=\"Tiktok\" class=\"tiktok\" >\n\t\t\t\t\t\t\t                                                        Tiktok                                                                                <\/a>\n                    <\/li>\n                    \t\t\t\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-e08e3a9\">\n\t\t\t\t\t    <a\n\t\t\t\t\t\thref=\"https:\/\/facebook.com\" 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16 16 16zm-16 80c0 8.84 7.16 16 16 16h160c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16H176c-8.84 0-16 7.16-16 16v16zm96 121.13c-16.42 0-32.84-5.06-46.86-15.19L0 250.86V464c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V250.86L302.86 401.94c-14.02 10.12-30.44 15.19-46.86 15.19zm237.61-254.18c-8.85-6.94-17.24-13.47-29.61-22.81V96c0-26.51-21.49-48-48-48h-77.55c-3.04-2.2-5.87-4.26-9.04-6.56C312.6 29.17 279.2-.35 256 0c-23.2-.35-56.59 29.17-73.41 41.44-3.17 2.3-6 4.36-9.04 6.56H96c-26.51 0-48 21.49-48 48v44.14c-12.37 9.33-20.76 15.87-29.61 22.81A47.995 47.995 0 0 0 0 200.72v10.65l96 69.35V96h320v184.72l96-69.35v-10.65c0-14.74-6.78-28.67-18.39-37.77z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">admin@lspperpajakan<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section 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class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n<table id=\"tablepress-9\" class=\"tablepress tablepress-id-9 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"9\" class=\"column-1\"><strong>REKAP SKEMA SERTIFIKASI<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td colspan=\"9\" class=\"column-1\"><strong>LSP PERPAJAKAN INDONESIA<\/strong><\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td rowspan=\"2\" class=\"column-1\"><strong>Nama Skema<\/strong><\/td><td rowspan=\"2\" class=\"column-2\"><strong>Jenis skema<\/strong><\/td><td colspan=\"3\" class=\"column-3\"><strong>Unit kompetensi<\/strong><\/td><td rowspan=\"2\" class=\"column-6\"><strong>Standar kompetensi yang digunakan<\/strong><\/td><td rowspan=\"2\" class=\"column-7\"><strong>Biaya Sertifikasi<\/strong><\/td><td rowspan=\"2\" class=\"column-8\"><strong>Persyaratan dasar pemohon sertifikasi<\/strong><\/td><td class=\"column-9\"><\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-3\"><strong>NO<\/strong><\/td><td class=\"column-4\"><strong>Kode unit<\/strong><\/td><td class=\"column-5\"><strong>Judul unit<\/strong><\/td><td class=\"column-9\"><\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td rowspan=\"19\" class=\"column-1\"><strong>Teknisi Perpajakan Pajak Penghasilan Pasal 26<\/strong><\/td><td rowspan=\"19\" class=\"column-2\"><strong>OKUPASI<\/strong><\/td><td class=\"column-3\">1.<\/td><td class=\"column-4\">M.692000.010.01<\/td><td class=\"column-5\">Menentukan Dasar Pengenaan Pajak<\/td><td rowspan=\"19\" class=\"column-6\">Keputusan Menteri Ketenagakerjaan dan Transmigrasi Republik Indonesia Nomor 347 Tahun 2014 Tentang Penetapan Standar Kompetensi Kerja Nasional Indonesia Kategori Jasa Profesional, Ilmiah dan Teknis Golongan Pokok Perpajakan Bidang Teknis Pelaksanaan Hak dan Kewajiban Perpajakan<\/td><td rowspan=\"19\" class=\"column-7\">Rp. 1.500.000<\/td><td class=\"column-8\">1. Pendidikan minimal sekolah menengah sederajat dan memiliki sertifikat pelatihan di bidang perpajakan level 4, atau<\/td><td class=\"column-9\"><\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-3\">2.<\/td><td class=\"column-4\">M.692000.011.01<\/td><td class=\"column-5\">Menghitung Pajak Terutang<\/td><td class=\"column-8\">2. Mahasiswa D3 Perpajakan\/akuntansi semester 6 yang telah menempuh mata kuliah Pengantar Perpajakan\/ Hukum Pajak\/ Ketentuan Umum Perpajakan, atau<\/td><td class=\"column-9\"><\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-3\">3.<\/td><td class=\"column-4\">M.692000.015.01<\/td><td class=\"column-5\">Menyiapkan dan Mengisi Surat Setoran Pajak (SSP)<\/td><td class=\"column-8\">3. Pendidikan minimal D3 dan sertifikat pelatihan di bidang perpajakan, atau<\/td><td class=\"column-9\"><\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-3\">4.<\/td><td class=\"column-4\">M.692000.020.01<\/td><td class=\"column-5\">Melakukan Pembayaran Atau Penyetoran Pajak<\/td><td class=\"column-8\">4. Tenaga kerja berpengalaman di bidang perpajakan minimal 2 tahun<\/td><td class=\"column-9\"><\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-3\">5.<\/td><td class=\"column-4\">M.692000.022.01<\/td><td class=\"column-5\">Menyiapkan dan Mengisi Surat Pemberitahuan (SPT)<\/td><td rowspan=\"15\" class=\"column-8\"><\/td><td class=\"column-9\"><\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-3\">6.<\/td><td class=\"column-4\">M.692000.026.01<\/td><td class=\"column-5\">Menyampaikan Surat Pemberitahuan (SPT)<\/td><td class=\"column-9\"><\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-3\">7.<\/td><td class=\"column-4\">M.692000.031.01<\/td><td class=\"column-5\">Menyiapkan Dokumen Pada Saat Pemeriksaan Pajak<\/td><td class=\"column-9\"><\/td>\n<\/tr>\n<tr class=\"row-12\">\n\t<td class=\"column-3\">8.<\/td><td class=\"column-4\">M.692000.032.01<\/td><td class=\"column-5\">Menyiapkan dan Memberikan Keterangan Pada Saat Pemeriksaan Pajak<\/td><td class=\"column-9\"><\/td>\n<\/tr>\n<tr class=\"row-13\">\n\t<td class=\"column-3\">9.<\/td><td class=\"column-4\">M.692000.033.01<\/td><td class=\"column-5\">Membuat dan Menyampaikan Tanggapan Tertulis Atas Surat Pemberitahuan Hasil Pemeriksaan (SPHP)<\/td><td class=\"column-9\"><\/td>\n<\/tr>\n<tr class=\"row-14\">\n\t<td class=\"column-3\">10.<\/td><td class=\"column-4\">M.692000.036.01<\/td><td class=\"column-5\">Menyiapkan Penandatanganan Berita Acara Hasil Pemeriksaan<\/td><td class=\"column-9\"><\/td>\n<\/tr>\n<tr class=\"row-15\">\n\t<td class=\"column-3\">11.<\/td><td class=\"column-4\">M.692000.056.01<\/td><td class=\"column-5\">Mengajukan Permohonan Angsuran Pajak<\/td><td class=\"column-9\"><\/td>\n<\/tr>\n<tr class=\"row-16\">\n\t<td class=\"column-3\">12.<\/td><td class=\"column-4\">M.692000.057.01<\/td><td class=\"column-5\">Mengajukan Permohonan Penundaan Pembayaran Pajak<\/td><td class=\"column-9\"><\/td>\n<\/tr>\n<tr class=\"row-17\">\n\t<td class=\"column-3\">13.<\/td><td class=\"column-4\">M.692000.058.01<\/td><td class=\"column-5\">Mengajukan   Pengungkapan   Kesalahan Dalam Surat Pemberitahuan (SPT)\/SPTPD<\/td><td class=\"column-9\"><\/td>\n<\/tr>\n<tr class=\"row-18\">\n\t<td class=\"column-3\">14.<\/td><td class=\"column-4\">M.692000.059.01<\/td><td class=\"column-5\">Mengajukan Pembetulan Surat Pemberitahuan (SPT)\/ SPTPD<\/td><td class=\"column-9\"><\/td>\n<\/tr>\n<tr class=\"row-19\">\n\t<td class=\"column-3\">15.<\/td><td class=\"column-4\">M.692000.065.01<\/td><td class=\"column-5\">Memastikan Menerima atau Menolak Untuk Dilakukan Pemeriksaan Pajak<\/td><td class=\"column-9\"><\/td>\n<\/tr>\n<tr class=\"row-20\">\n\t<td class=\"column-3\">16.<\/td><td class=\"column-4\">M.692000.067.01<\/td><td class=\"column-5\">Memastikan Menerima Surat Pemberitahuan Hasil Pemeriksaan (SPHP)<\/td><td class=\"column-9\"><\/td>\n<\/tr>\n<tr class=\"row-21\">\n\t<td class=\"column-3\">17.<\/td><td 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