DAFTAR ISI

KATA PENGANTAR ......................................................................................... i

DAFTAR ISI ....................................................................................................... ii

BAB I PENDAHULUAN ......................................................................... 1

1.1 Latar Belakang ...................................................................... 1
1.2 Rumusan Masalah ................................................................. 2
1.3 Tujuan Penulisan Makalah ................................................... 2

BAB II HASIL DAN PEMBAHASAN ..................................................... 3

2.1 Latar Belakang Pengenaan PPnBM ...................................... 3
2.2 Karakteristik PPnBM ........................................................... 3
2.3 Mekanisme Pengenaan PPnBM atas
Kendaraan Bermotor ............................................................. 3
2.4 Pengelompokkan BPKP Barang Mewah .............................. 4
2.5 Jenis Kelompok BKP yang Tergolong Mewah
Berupa Kendaraan Bermotoryang dikenai PPnBM
dalam PP Baru ...................................................................... 8
2.6 Penghapusan Beberapa Barang Mewah yang
dikenai Pajak ............................................................................ 10

BAB III PENUTUP ..................................................................................... 13

3.1 Kesimpulan ............................................................................. 13

DAFTAR PUSTAKA ......................................................................................... 14

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