tag:blogger.com,1999:blog-51849486633475820042024-03-06T15:13:12.649+07:00Under a blue skySifa Fatimahhttp://www.blogger.com/profile/05509990547534554142noreply@blogger.comBlogger23125tag:blogger.com,1999:blog-5184948663347582004.post-40192485108778054832016-01-08T20:10:00.003+07:002016-01-08T20:10:45.781+07:00Pajak Bumi dan Bangunan (PBB)<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PAJAK BUMI
DAN BANGUNAN (PBB)</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dasar Hukum</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">UU No. 12 Tahun 1985 sebagaimana telah diubah terakhir dengan UU No. 12
Tahun 1994 Tentang Pajak Bumi dan Bangunan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">KMK No.201/KMK.04/2000 Tentang Penyesuaian Besarnya Nilai Jual Objek Pajak
Tidak Kena Pajak Sebagai Dasar Penghitungan Pajak Bumi dan Bangunan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">KMK No. 523/KMK.04/1998 Tentang Penentuan Klasifikasi dan Besarnya Nilai
Jual Objek Pajak Sebagai Dasar Pengenaan Pajak Bumi dan Bangunan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">KMK No. 1004/KMK.04/1985 Tentang Penentuan Badan atau Perwakilan Organisasi
Internasional yang Menggunakan Objek Pajak Bumi dan Bangunan Yang Tidak
Dikenakan Pajak Bumi dan Bangunan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kep Dirjen Pajak Nomor: KEP-251/PJ./2000 Tentang Tata Cara Penetapan
Besarnya Nilai Jual Objek Pajak Tidak Kena Pajak Sebagai Dasar Penghitungan
Pajak Bumi dan Bangunan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kep Dirjen Pajak Nomor: KEP-16/PJ.6/1998 Tentang Pengenaan Pajak Bumi dan
Bangunan.Surat Edaran Dirjen Pajak Nomor: SE-43/PJ.6/2003 Tentang Penyesuaian
Besarnya Nilai Jual Objek Pajak Tidak</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kena Pajak (NJOPTKP) PBB dan
Perubahan Nilai Perolehan Objek Pajak Tidak Kena Pajak (NPOPTKP) BPHTB Untuk
Tahun Pajak 2004.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat Edaran Dirjen Pajak Nomor: SE-57/PJ.6/1994 Tentang Penegasan dan Penjelasan
Pembebasan PBB atas Fasilitas Umum dan Sarana Sosial Untuk Kawasan Industri dan
Real Estate.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Istilah Penting dalam UU PBB</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">( Pasal 1 UU No. 12 Tahun 1985
jo. UU No. 12 Tahun 1994)</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo2; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">B</span><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">umi</span><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> adalah permukaan bumi
dan tubuh bumi yang ada dibawahnya;</span><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo2; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bangunan </span><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">adalah konstruksi teknik yang ditanam atau dilekatkan secara tetap pada
tanah dan/atau perairan;</span><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo2; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nilai
Jual Obyek Pajak</span><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> adalah harga rata-rata yang diperoleh dari
transaksi jual beli yang terjadi secara wajar, dan bilamana tidak terdapat
transaksi jual beli, Nilai Jual Obyek Pajak ditentukan melalui perbandingan
harga dengan obyek lain yang sejenis, atau nilai perolehan baru, atau Nilai
Jual Obyek Pajak Pengganti;</span><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo2; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat
Pemberitahuan Obyek Pajak</span><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> adalah surat yang
digunakan oleh wajib pajak untuk melaporkan data obyek pajak menurut ketentuan
undang-undang ini;</span><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo2; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat
Pemberitahuan Pajak Terhutang</span><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> adalah surat yang
digunakan oleh Direktorat Jenderal Pajak untuk memberitahukan besarnya pajak
terhutang kepada wajib pajak;</span><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Obyek Pajak</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">( Pasal 2 ayat (1) UU No. 12
Tahun 1985 jo. UU No.12 Tahun 1994 )</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yang menjadi objek pajak
adalah Bumi dan Bangunan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian Bumi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bumi<b> </b></span><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">adalah
permukaan bumi dan tubuh bumi yang ada di bawahnya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian Bangunan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bangunan </span><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">adalah
konstruksi teknik yang ditanam atau dilekatkan secara tetap pada tanah dan/atau
perairan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yang</span><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> termasuk pengertian bangunan adalah
:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level2 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jalan lingkungan yang terletak dalam suatu kompleks bangunan seperti hotel,
pabrik, dan emplasemennya dan lain-lain yang merupakan satu kesatuan dengan
kompleks bangunan tersebut;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level2 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">jalan TOL;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level2 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kolam renang;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level2 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">pagar mewah;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level2 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">tempat olah raga;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level2 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">f.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">galangan kapal, dermaga;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level2 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">g.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">taman mewah;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level2 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">h.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">tempat penampungan/kilang minyak, air dan gas, pipa minyak;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level2 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">i.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">fasilitas lain yang memberikan
manfaat;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Klasifikasi Bumi dan Bangunan</span></b><b><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">( Penjelasan Pasal 2 ayat (1) UU No. 12 Tahun 1985 jo. UU No.12 Tahun
1994 )</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Klasifikasi bumi dan bangunan </span></b><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">adalah pengelompokan bumi dan bangunan menurut nilai jualnya dan digunakan
sebagai pedoman serta untuk memudahkan penghitungan pajak yang terhutang.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Subyek PBB</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">( Pasal 4 UU No. 12 Tahun 1985
jo. UU No.12 Tahun 1994 )</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yang menjadi subjek PBB adalah
orang atau badan yang secara nyata :</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l3 level1 lfo4; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">mempunyai hak atas bumi/tanah, dan/atau;</span><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l3 level1 lfo4; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">memperoleh manfaat atas bumi/tanah dan/atau;</span><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l3 level1 lfo4; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">memiliki, menguasai atas bangunan dan/atau;</span><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l3 level1 lfo4; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">memperoleh manfaat atas bangunan.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Subjek Pajak yang dikenakan
kewajiban membayar pajak menjadi Wajib Pajak menurut UU PBB.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apabila suatu objek pajak
tidak diketahui secara jelas siapa yang akan menanggung pajaknya maka yang
menetapkan subjek pajak sebagai wajib pajak adalah Direktorat Jenderal Pajak.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif Pajak</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">( Pasal 5 UU No. 12 Tahun 1985
jo. UU No.12 Tahun 1994 )</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif pajak yang dikenakan
atas objek pajak adalah sebesar 0,5 % (lima persepuluh persen). </span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dasar
Pengenaan PBB</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">( Pasal 6 UU No. 12 Tahun 1985
jo. UU No.12 Tahun 1994 jo. Pasal 2 (3) KMK-523/KMK.04/1998)</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yang menjadi Dasar Pengenaan
PBB adalah Nilai Jual Objek Pajak (NJOP). Besarnya Nilai Jual Objek Pajak
ditetapkan setiap tiga tahun oleh Menteri Keuangan, kecuali untuk daerah
tertentu ditetapkan setiap tahun sesuai dengan perkembangan daerahnya.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Meskipun pada dasarnya
penetapan nilai jual objek pajak adalah 3 (tiga) tahun sekali, namun untuk
daerah tertentu yang karena perkembangan pembangunan mengakibatkan nilai jual
objek pajak cukup besar, maka penetapan nilai jual ditetapkan setahun sekali.
Dalam menetapkan nilai jual, Menteri Keuangan mendengar pertimbangan Gubernur
serta memperhatikan asas self assessment.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nilai jual sebagai Dasar
Pengenaan PBB dikelompokkan menjadi dua, yaitu kelompok A dan kelompok B
(KMK-523/KMK.04/1998).</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal ada objek pajak yang
nilai jual per M2 nya lebih besar dari ketentuan Nilai Jual Objek Pajak, Nilai
Jual Objek Pajak yang terjadi di lapangan tersebut digunakan sebagai
dasar pengenaan Pajak Bumi dan Bangunan. </span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dasar
Penghitungan Pajak</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">( Pasal 6 UU No. 12 Tahun 1985
jo. UU No.12 Tahun 1994 jo. PP No.25 Tahun 2002).</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yang menjadi dasar
penghitungan PBB adalah Nilai Jual Kena Pajak (assessment value) atau NJKP,
yaitu suatu persentase tertentu dari nilai jual sebenarnya. NJKP ditetapkan
serendah-rendahnya 20% (dua puluh persen) dan setinggi-tingginya 100% (seratus
persen).</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Besarnya persentase NJKP
ditetapkan dengan Peraturan Pemerintah dengan memperhatikan kondisi ekonomi
nasional.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh :</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nilai jual suatu objek pajak
sebesar Rp 1.000.000,00 persentase Nilai Jual Objek Pajak misalnya 20% maka
besarnya Nilai Jual Kena Pajak : 20% x Rp 1.000.000,00 = Rp200.000,00</span></i><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dasar
Penghitungan Pajak</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">( Pasal 7 UU No. 12 Tahun 1985
jo. UU No.12 Tahun 1994).</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Secara umum besarnya pajak
yang terutang dihitung dengan cara mengalikan tarif pajak dengan Nilai Jual
Kena Pajak (NJKP), atau lebih lengkapnya sebagaimana diuraikan pada rumus
dibawah ini:</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 488px;">
<tbody>
<tr style="height: 155.25pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="height: 155.25pt; padding: 0cm 0cm 0cm 0cm; width: 305.25pt;" valign="top" width="407">
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nilai Jual Objek Pajak (NJOP)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nilai Jual Objek Pajak Tidak Kena Pajak
(NJOTKP) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nilai Jual Objek Pajak Kena Pajak
(NJOPKP) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nilai Jual Kena Pajak
(NJKP) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">= 20% X NJOPKP (untuk NJOP < 1 Miliar); atau</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">= 40% X NJOPKP (untuk NJOP 1 Miliar atau lebih)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Besarnya PBB terutang</span></b><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> = 0,5 % X NJKP</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
</td>
<td style="height: 155.25pt; padding: 0cm 0cm 0cm 0cm; width: 60.75pt;" valign="top" width="81">
<div align="right" class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
XXXXX </span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <u>XXXXX </u>(-)</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">XXXXX </span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> XXXXX </span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">XXXXX </span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<br />
<div class="MsoNormal">
Sumber : <a href="http://www.tarif.depkeu.go.id/Bidang/?bid=pajak&cat=pbb">http://www.tarif.depkeu.go.id/Bidang/?bid=pajak&cat=pbb</a><o:p></o:p></div>
Sifa Fatimahhttp://www.blogger.com/profile/05509990547534554142noreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-76326373143381429642016-01-08T20:06:00.003+07:002016-01-08T20:06:54.139+07:00Objek Bea Materai <div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<b><span style="font-family: Tahoma, sans-serif; font-size: 10pt;">PENGERTIAN
BEA MATERAI</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bea Meterai merupakan pajak
yang dikenakan terhadap dokumen yang menurut Undang-undang Bea Meterai
menjadi objek Bea Meterai. Atas setiap dokumen yang menjadi objek Bea Meterai
harus sudah dibubuhi benda meterai atau pelunasan Bea Meterai dengan menggunakan
cara lain sebelum dokumen itu digunakan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<b><span lang="SV" style="font-family: Tahoma, sans-serif; font-size: 10pt;">DASAR
HUKUM</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Undang-undang
Nomor 13 Tahun 1985 tentang Bea Meterai</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Peraturan
Pemerintah Nomor 24 Tahun 2000 tentang Perubahan Tarif Bea Meterai dan
Besarnya Batas Pengenaan Harga Nominal Yang Dikenakan Bea Meterai.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Peraturan
Menteri Keuangan Nomor 90/PMK.03/2005 tentang Perubahan Atas Peraturan
Menteri Keuangan Nomor 15/PMK.03/2005 Tentang Bentuk, Ukuran, Warna, Dan
Desain Meterai Tempel Tahun 2005</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keputusan
Menteri Keuangan Nomor 133b/KMK.04/2000 tentang Pelunasan Bea Meterai dengan
Menggunakan Cara Lain.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
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<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keputusan
Dirjen Pajak Nomor KEP-122b/PJ./2000 tentang Tatacara Pelunasan Bea Meterai
dengan membubuhkan Tanda Bea Meterai Lunas dengan Mesin Teraan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keputusan
Dirjen Pajak Nomor KEP-122c/PJ./2000 tentang Tatacara Pelunasan Bea Meterai
dengan membubuhkan Tanda Bea Meterai dengan Teknologi Percetakan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keputusan
Dirjen Pajak Nomor KEP-122d/PJ./2000 tentang Tatacara Pelunasan Bea Meterai
dengan membubuhkan Tanda Bea Meterai dengan Sistem Komputerisasi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">8.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keputusan
Menteri Keuangan Nomor 476/KMK.03/2002 tentang Pelunasan Bea Meterai dengan
Cara Pemeteraian Kemudian.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">9.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keputusan
Dirjen Pajak Nomor KEP-02/PJ./2003 tentang Tatacara Pemeteraian Kemudian.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">10.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat Edaran Nomor 29/PJ.5/2000
tentang Dokumen Perbankan yang dikenakan Bea Meterai.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal">
<b><span lang="EN-US" style="font-family: Tahoma, sans-serif; font-size: 10pt;">ISTILAH-ISTILAH</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 17.6pt;" valign="top" width="23">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 719.6pt;" valign="top" width="959">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 17.6pt;" valign="top" width="23">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 719.6pt;" valign="top" width="959">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dokumen
adalah kertas yang berisikan tulisan yang mengandung arti dan maksud tentang
perbuatan, keadaan atau kenyataan bagi seseorang dan atau pihak-pihak lain
yang berkepentingan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
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<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 17.6pt;" valign="top" width="23">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 719.6pt;" valign="top" width="959">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 17.6pt;" valign="top" width="23">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 719.6pt;" valign="top" width="959">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Benda Meterai
adalah Meterai tempel dan Kertas Meterai yang dikeluarkan oleh Pemerintah
Republik Indonesia.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
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<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 17.6pt;" valign="top" width="23">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 719.6pt;" valign="top" width="959">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 17.6pt;" valign="top" width="23">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 719.6pt;" valign="top" width="959">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tanda tangan
adalah tanda tangan sebagaimana lazimnya dipergunakan, termasuk pula paraf,
teraan atau cap tanda tangan atau cap paraf, teraan cap nama atau tanda
lainnya sebagai pengganti tanda tangan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 17.6pt;" valign="top" width="23">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 719.6pt;" valign="top" width="959">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 17.6pt;" valign="top" width="23">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 719.6pt;" valign="top" width="959">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemeteraian
kemudian adalah suatu cara pelunasan Bea Meterai yang dilakukan oleh Pejabat
Pos atas permintaan pemegang dokumen yang Bea Meterainya belum dilunasi
sebagaimana mestinya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 17.6pt;" valign="top" width="23">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 719.6pt;" valign="top" width="959">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 17.6pt;" valign="top" width="23">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 719.6pt;" valign="top" width="959">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pejabat pos
adalah pejabat PT Pos dan Giro yang diserahi tugas melayani permintaan
pemeteraian kemudian.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="EN-US" style="font-family: Tahoma, sans-serif; font-size: 10pt;">OBJEK BEA MATERAI</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr>
<td colspan="3" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pada prinsipnya dokumen yang harus dikenakan meterai adalah dokumen
menyatakan nilai nominal sampai jumlah tertentu, dokumen yang bersifat
perdata dan dokumen yang digunakan di muka pengadilan, antara lain :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.7pt;" valign="top" width="29">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 715.5pt;" valign="top" width="954">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.7pt;" valign="top" width="29">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 715.5pt;" valign="top" width="954">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat
perjanjian dan surat-surat lainnya yang dibuat dengan tujuan untuk digunakan
sebagai alat pembuktian mengenai perbuatan, kenyataan atau keadaan yang
bersifat perdata.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.7pt;" valign="top" width="29">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 715.5pt;" valign="top" width="954">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.7pt;" valign="top" width="29">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 715.5pt;" valign="top" width="954">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akta-akta
notaris termasuk salinannya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.7pt;" valign="top" width="29">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 715.5pt;" valign="top" width="954">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.7pt;" valign="top" width="29">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 715.5pt;" valign="top" width="954">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akta-akta
yang dibuat oleh Pejabat Pembuat Akta Tanah termasuk rangkap-rangkapnya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.7pt;" valign="top" width="29">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 715.5pt;" valign="top" width="954">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.7pt;" valign="top" width="29">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 715.5pt;" valign="top" width="954">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat yang
memuat jumlah uang yaitu:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.7pt;" valign="top" width="29">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 13.9pt;" valign="top" width="19">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 701.6pt;" valign="top" width="935">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">yang
menyebutkan penerimaan uang;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.7pt;" valign="top" width="29">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 13.9pt;" valign="top" width="19">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 701.6pt;" valign="top" width="935">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">yang
menyatakan pembukuan uang atau penyimpanan uang dalam rekening bank;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.7pt;" valign="top" width="29">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 13.9pt;" valign="top" width="19">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 701.6pt;" valign="top" width="935">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">yang berisi
pemberitahuan saldo rekening di bank</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.7pt;" valign="top" width="29">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 13.9pt;" valign="top" width="19">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 701.6pt;" valign="top" width="935">
<div class="MsoNormal">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">yang berisi pengakuan bahwa utang uang seluruhnya atau sebagian telah
dilunasi atau diperhitungkan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.7pt;" valign="top" width="29">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 715.5pt;" valign="top" width="954">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.7pt;" valign="top" width="29">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 715.5pt;" valign="top" width="954">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat
berharga seperti wesel, promes, aksep dan cek.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.7pt;" valign="top" width="29">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 715.5pt;" valign="top" width="954">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.7pt;" valign="top" width="29">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">f.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 100.0%;" valign="top" width="100%">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dokumen yang
dikenakan Bea Meterai juga terhadap dokumen yang akan digunakan sebagai alat
pembuktian di muka pengadilan yaitu surat-surat biasa dan surat-surat
kerumahtanggaan, dan surat-surat yang semula tidak dikenakan Bea Meterai
berdasarkan tujuannya, jika digunakan untuk tujuan lain atau digunakan oleh
orang lain, lain dan maksud semula.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="EN-US" style="font-family: Tahoma, sans-serif; font-size: 10pt;"> </span><span style="font-family: Tahoma, sans-serif; font-size: 8pt;"><o:p></o:p></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr>
<td colspan="3" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<b><span lang="EN-US" style="font-family: Tahoma, sans-serif; font-size: 10pt;">TIDAK DIKENAKAN BEA MATERAI</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="3" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td colspan="3" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Secara umum
dokumen yang tidak dikenakan bea meterai adalah dokumen yang berhubungan
dengan transaksi intern perusahaan, berkaitan dengan pembayaran pajak dan
dokumen Negara.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="3" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td colspan="3" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dokumen yang
tidak termasuk objek Bea Meterai adalah:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dokumen yang berupa:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">surat
penyimpanan barang;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">konosemen;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">surat
angkutan penumpang dan barang;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">keterangan
pemindahan yang dituliskan diatas dokumen surat penyimpanan barang,
konosemen, dan surat angkutan penumpang dan barang;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">bukti untuk
pengiriman barang untuk dijual atas tanggungan pengirim;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">surat
pengiriman barang untuk dijual atas tanggungan pengirim;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">surat-surat lainnya yang dapat disamakan dengan surat-surat di atas.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Segala bentuk ijazah</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tanda terima gaji, uang
tunggu, pensiun, uang tunjangan dan pembayaran lainnya yang ada kaitannya
dengan hubungan kerja serta surat-surat yang diserahkan untuk mendapatkan
pembayaran itu.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tanda bukti penerimaan uang
negara dan kas negara, kas pemerintah daerah dan bank.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kuitansi untuk semua jenis
pajak dan untuk penerimaan lainnya yang dapat disamakan dengan itu ke kas
negara, kas pemerintah daerah dan bank.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tanda penerimaan uang yang
dibuat untuk keperluan intern organisasi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dokumen yang menyebutkan
tabungan, pembayaran uang tabungan kepada penabung oleh bank, koperasi, dan
badan-badan lainnya yang bergerak di bidang tersebut</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">8.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat gadai yang diberikan
oleh Perum Pegadaian.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">9.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tanda pembagian keuntungan
atau bunga dan Efek, dengan nama dan bentuk apapun.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: Tahoma, sans-serif; font-size: 10pt;"> </span><b><span lang="EN-US" style="font-family: Tahoma, sans-serif; font-size: 10pt;"><br />
TATA CARA PELUNASAN BEA MATERAI</span></b><span style="font-family: Tahoma, sans-serif; font-size: 8pt;"><o:p></o:p></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<b><span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SAAT TERUTANG</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saat terutangnya bea meterai
adalah saat sebelum dokumen yang terutang bea meterai tersebut digunakan.
Dalam Pasal 5 Undang-undang No. 13 Tahun 1985 disebutkan saat terutangnya Bea
Meterai adalah:</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dokumen yang dibuat oleh satu pihak adalah pada
saat dokumen itu diserahkan;</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dokumen yang dibuat oleh lebih dan satu pihak
adalah pada saat selesainya dokumen dibuat;</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dokumen yang dibuat di luar negeri adalah pada
saat digunakan di Indonesia,</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span lang="EN-US" style="font-family: Tahoma, sans-serif; font-size: 10pt;"> </span><span style="font-family: Tahoma, sans-serif; font-size: 8pt;"><o:p></o:p></span></div>
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<b><span lang="EN-US" style="font-family: Tahoma, sans-serif; font-size: 10pt;">CARA PELUNASAN
BEA MATERAI</span></b><b><span style="font-family: "Tahoma","sans-serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div>
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<br /></div>
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<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 708.05pt;" valign="top" width="944">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
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<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.65pt;" valign="top" width="29">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<b><span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">A.</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 708.05pt;" valign="top" width="944">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<b><span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pelunasan Bea Meterai dengan
Menggunakan Materai Tempel</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<br /></div>
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<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 708.05pt;" valign="top" width="944">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.65pt;" valign="top" width="29">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 708.05pt;" valign="top" width="944">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cara mempergunakan meterai tempel :</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<br /></div>
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<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 708.05pt;" valign="top" width="944">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
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<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.65pt;" valign="top" width="29">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 13.85pt;" valign="top" width="18">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 694.2pt;" valign="top" width="926">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Meterai Tempel direkatkan seluruhnya dengan utuh
dan tidak rusak di atas dokumen yang dikenakan Bea Meterai.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 13.85pt;" valign="top" width="18">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 694.2pt;" valign="top" width="926">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Meterai Tempel direkatkan di tempat dimana tanda
tangan akan dibubuhkan.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.65pt;" valign="top" width="29">
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<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 13.85pt;" valign="top" width="18">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 694.2pt;" valign="top" width="926">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembubuhan tanda tangan disertai dengan
pencantuman tanggal, bulan, dan tahun dilakukan dengan tinta atau yang
sejenis dengan itu, sehingga sebagian tanda tangan di atas kertas dan
sebagian lagi di atas Meterai Tempel.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.65pt;" valign="top" width="29">
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<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 13.85pt;" valign="top" width="18">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 694.2pt;" valign="top" width="926">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jika digunakan lebih dan satu Meterai Tempel,
tanda tangan harus dibubuhkan sebagian di atas semua Meterai Tempel dan
sebagian di atas kertas.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
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<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.65pt;" valign="top" width="29">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 13.85pt;" valign="top" width="18">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 694.2pt;" valign="top" width="926">
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pelunasan Bea Meterai dengan
menggunakan Meterai Tempel tetapi tidak memenuhi ketentuan di atas, dokumen
yang bersangkutan dianggap tidak bermeterai.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
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</tbody></table>
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<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.65pt;" valign="top" width="29">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<b><span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">B.</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 708.05pt;" valign="top" width="944">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<b><span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pelunasan Bea Materai dengan
Menggunakan Kertas Materai</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
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<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.65pt;" valign="top" width="29">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 708.05pt;" valign="top" width="944">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.65pt;" valign="top" width="29">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 708.05pt;" valign="top" width="944">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cara mempergunakan kertas meterai :</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
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<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.65pt;" valign="top" width="29">
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<br /></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 708.05pt;" valign="top" width="944">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</td>
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<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.65pt;" valign="top" width="29">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 22.95pt;" valign="top" width="31">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 685.1pt;" valign="top" width="913">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sehelai Kertas Meterai hanya dapat digunakan
untuk sekali pemakaian.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
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<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.65pt;" valign="top" width="29">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 22.95pt;" valign="top" width="31">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 685.1pt;" valign="top" width="913">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kertas Meterai yang sudah digunakan, tidak boleh
digunakan lagi.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.65pt;" valign="top" width="29">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 22.95pt;" valign="top" width="31">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 685.1pt;" valign="top" width="913">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jika isi dokumen yang dikenakan Bea Meterai
terlalu panjang untuk dimuat seluruhnya di atas Kertas Meterai yang
digunakan, maka untuk bagian isi yang masih tertinggal dapat digunakan kertas
tidak bermeterai.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.65pt;" valign="top" width="29">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 22.95pt;" valign="top" width="31">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 685.1pt;" valign="top" width="913">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jika sehelai Kertas Meterai karena sesuatu hal
tidak jadi digunakan dan dalam hal ini belum ditandatangani oleh yang
berkepentingan, sedangkan dalam Kertas Meterai telah terlanjur ditulis dengan
beberapa kata/kalimat yang belum merupakan suatu dokumen yang selesai dan
kemudian tulisan yang ada pada Kertas Meterai tersebut dicoret dan dimuat
tulisan atau keterangan baru, maka Kertas Meterai yang demikian dapat
digunakan dan tidak Perlu dibubuhi meterai lagi.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 21.65pt;" valign="top" width="29">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 22.95pt;" valign="top" width="31">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 100.0%;" valign="top" width="100%">
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apabila ketentuan sebagaimana
dimaksud di atas tidak dipenuhi, dokumen yang bersangkutan dianggap tidak
bermeterai.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">C. </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="3" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pelunasan dengan membubuhkan
tanda Bea Materai Lunas dengan Mesin Teraan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td colspan="3" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pelunasan dengan cara
membubuhkan tanda Bea Meterai Lunas dengan Mesin Teraan memerlukan beberapa
syarat sebagai berikut:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 16.2pt;" valign="top" width="22">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 692.05pt;" valign="top" width="923">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 16.2pt;" valign="top" width="22">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 692.05pt;" valign="top" width="923">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pelunasan Bea Meterai dengan
mesin teraan meterai hanya diperkenankan kepada penerbit dokumen yang
melakukan pemeteraian dengan jumlah rata-rata setiap hari minimal sebanyak 50
dokumen.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 16.2pt;" valign="top" width="22">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 692.05pt;" valign="top" width="923">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 16.2pt;" valign="top" width="22">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 692.05pt;" valign="top" width="923">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penerbit dokumen yang akan
melakukan pelunasan Bea Meterai dengan mesin teraan meterai harus melakukan
prosedur sebagai berikut:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 16.2pt;" valign="top" width="22">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 15.95pt;" valign="top" width="21">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 676.1pt;" valign="top" width="901">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 16.2pt;" valign="top" width="22">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 15.95pt;" valign="top" width="21">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 676.1pt;" valign="top" width="901">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">mengajukan permohonan
ijin secara tertulis kepada Kepala Kantor Pelayanan Pajak setempat dengan
mencantumkan jenis/merk dan tahun pembuatan mesin teraan meterai yang akan
digunakan, serta melampirkan surat pernyataan tentang jumlah rata-rata
dokumen yang harus dilunasi Bea Meterai setiap hari.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 16.2pt;" valign="top" width="22">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 15.95pt;" valign="top" width="21">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 676.1pt;" valign="top" width="901">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">melakukan penyetoran
Bea Meterai di muka minimal sebesar Rp 15.000.000,- (lima belas juta rupiah)
dengan menggunakan Surat Setoran Pajak Ke Kas Negara melalui Bank Persepsi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 16.2pt;" valign="top" width="22">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 15.95pt;" valign="top" width="21">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 676.1pt;" valign="top" width="901">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menyampaikan laporan bulanan
penggunaan mesin teraan meterai kepada Kepala Kantor Pelayanan Pajak setempat
paling lambat tanggal 15 setiap bulan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 16.2pt;" valign="top" width="22">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 15.95pt;" valign="top" width="21">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 676.1pt;" valign="top" width="901">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ijin penggunaan mesin teraan
meterai berlaku selama 2 (dua) tahun sejak tanggal ditetapkannya, dan dapat
diperpanjang selama memenuhi persyaratan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">D. </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="4" style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pelunasan dengan membubuhkan
tanda Bea Materai Lunas dengan Sistem Komputerisasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 22.4pt;" valign="top" width="30">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 599.0pt;" valign="top" width="799">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 22.4pt;" valign="top" width="30">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="3" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 685.1pt;" valign="top" width="913">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pelunasan Bea Meterai dengan
sistem komputerisasi hanya diperkenankan untuk dokumen yang berbentuk surat
yang memuat jumlah uang dalam Pasal 1 huruf d PP No. 24 Tahun 2000 dengan
jumlah rata-rata pemeteraian setiap hari minimal sebanyak 100 dokumen.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 22.4pt;" valign="top" width="30">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 10.2pt;" valign="top" width="14">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 674.9pt;" valign="top" width="900">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 22.4pt;" valign="top" width="30">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 10.2pt;" valign="top" width="14">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 674.9pt;" valign="top" width="900">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">mengajukan permohonan
ijin secara tertulis kepada Direktur Jenderal Pajak dengan mencantumkan jenis
dokumen dan perkiraan jumlah rata-rata dokumen yang akan dilunasi Bea Meterai
setiap hari.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 22.4pt;" valign="top" width="30">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 10.2pt;" valign="top" width="14">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 674.9pt;" valign="top" width="900">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">pembayaran Bea Meterai
di muka minimal sebesar perkiraan jumlah dokumen yang harus dilunasi Bea
Meterai setiap bulan, dengan menggunakan Surat Setoran Pajak (ke Kas Negara
melalui Bank Pensepsi).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 22.4pt;" valign="top" width="30">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 10.2pt;" valign="top" width="14">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 674.9pt;" valign="top" width="900">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">menyampaikan laporan
bulanan tentang realisasi penggunaan dan saldo Bea Meterai kepada Direktur
Jenderal Pajak paling lambat tanggal 15 setiap bulan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 22.4pt;" valign="top" width="30">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td colspan="3" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 685.1pt;" valign="top" width="913">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt;" valign="top">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 22.4pt;" valign="top" width="30">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="3" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 685.1pt;" valign="top" width="913">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ijin pelunasan Bea Meterai
dengan membubuhkan tanda Bea Meterai Lunas dengan sistem komputerisasi
berlaku selama saldo Bea Meterai yang telah dibayar pada saat mengajukan ijin
masih mencukupi kebutuhan pemeteraian 1 (satu) bulan berikutnya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 0cm 0cm 0cm; width: 20.25pt;" width="27">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-alt: 0pt;">
<br /></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 21.75pt;" width="29">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-alt: 0pt;">
<br /></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 10.5pt;" width="14">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-alt: 0pt;">
<br /></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 443.25pt;" width="591">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-alt: 0pt;">
<br /></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 66.0pt;" width="88">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-alt: 0pt;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: Tahoma, sans-serif; font-size: 10pt;"> </span><span style="font-family: Tahoma, sans-serif; font-size: 8pt;"><o:p></o:p></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 566px;">
<tbody>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 11.25pt;" valign="top" width="15">
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">E. </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="3" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 401.25pt;" valign="top" width="535">
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tata Cara Pelunasan Bea
Materai Dengan Teknologi Percetakan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 11.25pt;" valign="top" width="15">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 5.25pt;" valign="top" width="7">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 375.75pt;" valign="top" width="501">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 11.25pt;" valign="top" width="15">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 387.0pt;" valign="top" width="516">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pelunasan Bea Meterai dengan
teknologi pencetakan hanya diperkenankan untuk dokumen yang berbentuk cek,
bilyet giro, dan efek dengan nama dan dalam bentuk apapun.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 11.25pt;" valign="top" width="15">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 387.0pt;" valign="top" width="516">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 11.25pt;" valign="top" width="15">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 387.0pt;" valign="top" width="516">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penerbit dokumen yang akan
melakukan pelunasan Bea Meterai dengan teknologi pencetakan harus melakukan
prosedur sebagai berikut:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 11.25pt;" valign="top" width="15">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 5.25pt;" valign="top" width="7">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 375.75pt;" valign="top" width="501">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 11.25pt;" valign="top" width="15">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 5.25pt;" valign="top" width="7">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 375.75pt;" valign="top" width="501">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">pembayaran Bea Meterai
di muka sebesar jumlah dokumen yang harus dilunasi Bea Meterai, dengan
menggunakan Surat Setoran Pajak ke Kas Negara melalui Bank Persepsi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 11.25pt;" valign="top" width="15">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 5.25pt;" valign="top" width="7">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 375.75pt;" valign="top" width="501">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">mengajukan permohonan
ijin secara tertulis kepada Direktur Jenderal Pajak dengan mencantumkan jenis
dokumen yang akan dilunasi Bea Meterai dan jumlah Bea Meterai yang telah
dibayar.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 11.25pt;" valign="top" width="15">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 387.0pt;" valign="top" width="516">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 11.25pt;" valign="top" width="15">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 387.0pt;" valign="top" width="516">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perum Peruri dan perusahaan
sekuriti yang melakukan pembubuhan tanda Bea Meterai Lunas pada cek, bilyet
giro, atau efek dengan nama dan dalam bentuk apapun, harus menyampaikan
laponan bulanan kepada Direktur Jenderal Pajak paling lambat tanggal 10
setiap bulan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 11.25pt;" valign="top" width="15">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 387.0pt;" valign="top" width="516">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 11.25pt;" valign="top" width="15">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 387.0pt;" valign="top" width="516">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pelunasan Bea Meterai bagi
dokumen yang dibuat di Luar Negeri</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 11.25pt;" valign="top" width="15">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 387.0pt;" valign="top" width="516">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dokumen yang dibuat di luar
negeri tidak dikenakan Bea Meterai sepanjang tidak digunakan di Indonesia.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: Tahoma, sans-serif; font-size: 10pt;"> </span><span style="font-family: Tahoma, sans-serif; font-size: 8pt;"><o:p></o:p></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 560px;">
<tbody>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 414.0pt;" valign="top" width="552">
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="EN-US" style="font-family: Tahoma, sans-serif; font-size: 10pt;">TARIF BEA MATERAI</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 560px;">
<tbody>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="3" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 399.75pt;" valign="top" width="533">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif Bea Meterai Rp
6.000,00 untuk dokumen sebagai berikut:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 385.5pt;" valign="top" width="514">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
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<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 385.5pt;" valign="top" width="514">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat Perjanjian dan
surat-surat lainnya yang dibuat dengan tujuan untuk digunakan sebagai alat
pembuktian mengenai perbuatan, kenyataan atau keadaan yang bersifat pendata</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
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<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 385.5pt;" valign="top" width="514">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akta-akta Notaris termasuk
salinannya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
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<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 385.5pt;" valign="top" width="514">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surat berharga seperti
wesel, promes, dan aksep selama nominalnya lebih dan Rp1.000.000,00.;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
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<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 385.5pt;" valign="top" width="514">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dokumen yang akan digunakan
sebagai alat pembuktian di muka Pengadilan, yaitu:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 3.75pt;" valign="top" width="5">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 375.75pt;" valign="top" width="501">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">surat-surat biasa dan
surat-surat kerumahtanggaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
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<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 3.75pt;" valign="top" width="5">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 375.75pt;" valign="top" width="501">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">surat-surat yang semula
tidak dikenakan Bea Meterai berdasarkan tujuannya, jika digunakan untuk
tujuan lain atau digunakan oleh orang lain selain dan tujuan semula.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
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</tbody></table>
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<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 561px;">
<tbody>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 9.0pt;" valign="top" width="12">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
2.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 399.75pt;" valign="top" width="533">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Untuk dokumen yang menyatakan nominal uang dengan batasan sebagai berikut:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
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<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 9.0pt;" valign="top" width="12">
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<br /></div>
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<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 385.5pt;" valign="top" width="514">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 9.0pt;" valign="top" width="12">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 385.5pt;" valign="top" width="514">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">nominal sampai Rp250.000,-
tidak dikenakan Bea Meterai</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
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<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 9.0pt;" valign="top" width="12">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 385.5pt;" valign="top" width="514">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">nominal antara Rp250.000,-
sampai Rp1.000.000,- dikenakan Bea Meterai Rp3.000,-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
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<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 9.0pt;" valign="top" width="12">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 385.5pt;" valign="top" width="514">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">nominal diatas Rp
1.000.000,- dikenakan Bea Meterai Rp 6.000,-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 562px;">
<tbody>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
3.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 401.25pt;" valign="top" width="535">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Cek dan Bilyet Giro dikenakan Bea Meterai dengan tarif sebesar Rp 3.000,- tanpa
batas pengenaan besarnya harga nominal.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
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<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 319.5pt;" valign="top" width="426">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 75.75pt;" valign="top" width="101">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 401.25pt;" valign="top" width="535">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Efek dengan nama dan dalam
bentuk apapun yang mempunyai harga nominal sampai dengan Rp1.000.000,-
dikenakan Bea Meterai Rp 3.000,- sedangkan yang mempunyai harga nominal lebih
dari Rp 1.000.000,- dikenakan Bea Meterai Rp 6.000,-.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
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<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 319.5pt;" valign="top" width="426">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 75.75pt;" valign="top" width="101">
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.85pt 0cm 2.85pt; width: 8.25pt;" valign="top" width="11">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="padding: 0cm 2.85pt 0cm 2.85pt; width: 401.25pt;" valign="top" width="535">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sekumpulan Efek dengan nama
dan dalam bentuk apapun yang tercantum dalam surat kolektif yang mempunyai
jumlah harga nominal sampai dengan Rp 1.000.000,- dikenakan Bea Meterai Rp
3.000,-, sedangkan yang mempunyai harga nominal lebih dan Rp 1.000.000,- dikenakan
Bea Meterai dengan tarif sebesar Rp 6.000,-.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
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<br /></div>
<br />
<div class="MsoNormal">
Sumber : <a href="http://www.tarif.depkeu.go.id/Bidang/?bid=pajak&cat=meterai">http://www.tarif.depkeu.go.id/Bidang/?bid=pajak&cat=meterai</a><o:p></o:p></div>
Sifa Fatimahhttp://www.blogger.com/profile/05509990547534554142noreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-37758847626156554312016-01-08T19:47:00.000+07:002016-01-08T19:47:24.105+07:00Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah (PPN dan PPnBM)<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><u><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Karakteristik Pajak Pertambahan Nilai</span></u></b><u><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></u></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak Objektif. Yang dimaksud dengan
pajak objektif adalah suatu jenis pajak yang timbulnya kewajiban pajaknya
sangat ditentukan oleh objek pajak. Keadaan subjek pajak tidak menjadi penentu
kecuali untuk kasus tertentu.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l3 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dikenakan pada setiap rantai
distribusi (Multi Stage Tax). Sepanjang suatu transaksi memenuhi syarat
sebagaimana disebutkan dalam angka 2, maka pihak PKP Penjual berkewajiban
memungut PPN atas transaksi yang terjadi dan kemudian menyetorkan ke Kas Negara
dan melaporkannya.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l3 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menggunakan mekanisme pengkreditan.
Sesuai dengan namanya maka pada hakekatnya PPN hanya dikenakan atas nilai
tambah yang terjadi atas BKP karena adanya proses pabrikasi maupun distribusi.
Oleh karena itu PPN yang terutang dalam suatu Masa Pajak diperhitungkan
terlebih dahulu dengan PPN yang telah dibayarkan oleh PKP pada saat pembelian
bahan baku dan faktor produksi lainnya, sehingga meskipun PPN dikenakan
beberapa kali namun tidak menimbulkan efek pajak berganda.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l3 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Merupakan pajak atas konsumsi dalam
negeri. Oleh karena itu salah satu syarat dikenakannya PPN atas suatu transaksi
adalah bahwa BKP/JKP dikonsumsi di dalam Daerah Pabean. Hal inilah yang
mendasari pengenaan PPN dengan tarif 0% atas kegiatan ekspor sedangkan untuk
kegiatan impor tetap dikenakan PPN 10%.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Merupakan beban konsumen akhir. PPN
merupakan pajak tidak langsung sehingga beban pajaknya bisa dialihkan oleh PKP.
Pengenaan PPN yang dilakukan beberapa kali tidak menjadi beban PKP karena beban
PPN tersebut pada akhirnya akan dialihkan kepada konsumen yang menikmati BKP
pada rantai terakhir.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">f.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Netral terhadap persaingan. PPN
bukan merupakan beban yang menambah harga pokok penjualan karena PPN menganut
sistem pengkreditan yang memungkinkan PPN yang dibayarkan pada saat pembelian
diperhitungkan dengan PPN yang harus dipungut saat penjualan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: 5.0pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l3 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">g.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menganut destination principle.
Untuk menentukan suatu transaksi dikenakan PPN atau tidak, terlebih dahulu
harus dilihat di negara mana pihak konsumen berada. Apabila konsumen berada di
luar negeri maka transaksi tersebut tidak dikenakan PPN karena PPN adalah pajak
atas konsumsi dalam negeri.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><u><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dasar Hukum</span></u></b><u><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></u></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level1 lfo2; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Undang-undang Nomor 8 Tahun 1983
tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang
Mewah sebagaimana telah beberapa kali diubah terakhir dengan Undang-undang
Nomor 18 Tahun 2000 yang tetap dinamakan Undang-undang Pajak Pertambahan Nilai
1984.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Peraturan Pemerintah Nomor 143 Tahun
2000 jo. Peraturan Pemerintah Nomor 24 Tahun 2002 tentang Pelaksanaan
Undang-undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan
Jasa dan Pajak Penjualan atas Barang Mewah sebagaimana telah beberapa kali
diubah terakhir dengan Undang-undang Nomor 18 Tahun 2000.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Peraturan Pemerintah Nomor 144 Tahun
2000 tentang Jenis Barang dan Jasa yang Tidak Dikenakan Pajak Pertambahan
Nilai.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level1 lfo2; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Peraturan Pemerintah Nomor 145 Tahun
2000 tentang Kelompok Barang Kena Pajak yang Tergolong Mewah yang Dikenakan
Pajak Penjualan atas Barang Mewah sebagaimana telah beberapa kali diubah
terakhir dengan Peraturan Pemerintah Nomor 12 Tahun 2006.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level1 lfo2; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Peraturan Pemerintah Nomor 146 Tahun
2000 tentang Impor dan atau Penyerahan Barang Kena Pajak Tertentu dan atau
Penyerahan Jasa Kena Pajak Tertentu yang Dibebaskan dari Pengenaan Pajak
Pertambahan Nilai sebagaimana telah beberapa kali diubah terakhir dengan
Peraturan Pemerintah Nomor 38 Tahun 2003.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">f.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Peraturan
Pemerintah Nomor 12 Tahun 2001 tentang Impor dan atau Penyerahan Barang Kena
Pajak Tertentu yang Bersifat Strategis yang Dibebaskan dari Pengenaan Pajak
Pertambahan Nilai sebagaimana telah beberapa kali diubah terakhir dengan
Peraturan Pemerintah Nomor 31 Tahun 2007.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: 5.0pt; margin-left: .05pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<b><u><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Objek Pajak</span></u></b><u><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></u></div>
<div class="MsoListParagraph" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><b><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Objek Pajak Pertambahan Nilai</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">penyerahan Barang Kena Pajak di
dalam Daerah Pabean yang dilakukan oleh Pengusaha;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">impor Barang Kena Pajak;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">penyerahan Jasa Kena Pajak di dalam
Daerah Pabean yang dilakukan oleh Pengusaha;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">pemanfaatan Barang Kena Pajak tidak
berwujud dari luar Daerah Pabean di dalam Daerah Pabean;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">pemanfaatan Jasa Kena Pajak dari
luar Daerah Pabean di dalam Daerah Pabean; atau<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: 5.0pt; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">f.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ekspor
Barang Kena Pajak oleh Pengusaha Kena Pajak.<o:p></o:p></span></div>
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<!--[if !supportLists]--><b><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Barang Kena Pajak yang tidak
dikenakan Pajak Pertambahan Nilai</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">barang hasil pertambangan atau hasil
pengeboran yang diambil langsung dari sumbernya;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">barang-barang kebutuhan pokok yang
sangat dibutuhkan oleh rakyat banyak;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">makanan dan minuman yang disajikan
di hotel, restoran, rumah makan, warung, dan sejenisnya;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: 5.0pt; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">uang, emas
batangan, dan surat-surat berharga.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><b><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa Kena Pajak yang tidak dikenakan
Pajak Pertambahan Nilai</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo5; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa di bidang pelayanan kesehatan
medik;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo5; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa di bidang pelayanan sosial;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo5; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa di bidang pengiriman surat
dengan perangko;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo5; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa di bidang perbankan, asuransi,
dan sewa guna usaha dengan hak opsi;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo5; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa di bidang keagamaan;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo5; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">f.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa di bidang pendidikan;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo5; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">g.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa di bidang kesenian dan hiburan
yang telah dikenakan pajak tontonan;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo5; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">h.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa di bidang penyiaran yang bukan
bersifat iklan;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo5; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">i.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa di bidang angkutan umum di
darat dan di air;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo5; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">j.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa di bidang tenaga kerja;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo5; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">k.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa di bidang perhotelan;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: 5.0pt; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo5; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">l.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa yang
disediakan oleh pemerintah dalam rangka menjalankan pemerintahan secara umum.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><b><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Objek Pajak Penjualan atas Barang
Mewah</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level1 lfo6; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok Barang Kena Pajak yang
Tergolong Mewah selain kendaraan bermotor yang dikenakan Pajak Penjualan atas
Barang Mewah dengan tarif sebesar 10% (sepuluh persen), adalah :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok alat rumah tangga, pesawat
pendingin, pesawat pemanas, dan pesawat penerima siaran televisi;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok peralatan dan perlengkapan
olah raga;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok mesin pengatur suhu udara;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok alat perekam atau
reproduksi gambar, pesawat penerima siaran radio;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok alat fotografi, alat
sinematografi, dan perlengkapannya.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level1 lfo6; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok Barang Kena Pajak yang
Tergolong Mewah selain kendaraan bermotor yang dikenakan Pajak Penjualan atas
Barang Mewah dengan tarif sebesar 20% (dua puluh persen), adalah:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; tab-stops: list 72.0pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok alat rumah tangga, pesawat
pendingin, pesawat pemanas, selain yang disebut pada huruf a;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; tab-stops: list 72.0pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok hunian mewah seperti rumah
mewah, apartemen, kondominium, town house, dan sejenisnya;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; tab-stops: list 72.0pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok pesawat penerima siaran
televisi dan antena serta reflektor antena, selain yang disebut pada huruf a;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; tab-stops: list 72.0pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok mesin pengatur suhu udara,
mesin pencuci piring, mesin pengering, pesawat elektromagnetik dan instrumen
musik;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; tab-stops: list 72.0pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok wangi-wangian;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok Barang Kena Pajak yang
Tergolong Mewah selain kendaraan bermotor yang dikenakan Pajak Penjualan atas
Barang Mewah dengan tarif sebesar 30% (tiga puluh persen), adalah:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok kapal atau kendaraan air
lainnya, sampan dan kano, kecuali untuk keperluan negara atau angkutan umum;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok peralatan dan perlengkapan
olah raga selain yang disebut pada huruf a.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level1 lfo6; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok Barang Kena Pajak yang
tergolong Mewah selain kendaraan bermotor yang dikenakan Pajak Penjualan atas
Barang Mewah dengan tarif sebesar 40% (empat puluh persen), adalah :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok minuman yang mengandung
alkohol;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok barang yang terbuat dari
kulit atau kulit tiruan;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok permadani yang terbuat dari
sutra atau wool;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok barang kaca dari kristal
timbal dari jenis yang digunakan untuk meja, dapur, rias, kantor, dekorasi
dalam ruangan atau keperluan semacam itu;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok barang-barang yang sebagian
atau seluruhnya terbuat dari logam mulia atau dari logam yang dilapisi logam
mulia atau campuran daripadanya;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok kapal atau kendaraan air
lainnya, sampan dan kano, selain yang disebut pada huruf c, kecuali untuk
keperluan negara atau angkutan umum;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok balon udara dan balon udara
yang dapat dikemudikan, pesawat udara lainnya tanpa tenaga penggerak;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok peluru senjata api dan
senjata api lainnya, kecuali untuk keperluan negara;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok jenis alas kaki;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok barang-barang perabot rumah
tangga dan kantor;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok barang-barang yang terbuat
dari porselin, tanah lempung cina atau keramik;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok barang-barang yang sebagian
atau seluruhnya terbuat dari batu selain batu jalan atau batu tepi jalan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level1 lfo6; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok Barang kena Pajak yang
Tergolong Mewah selain kendaraan bermotor yang dikenakan Pajak Penjualan atas
Barang Mewah dengan tarif sebesar 50% (lima puluh persen), adalah:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok permadani yang terbuat dari
bulu hewan halus;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok pesawat udara selain yang
dimaksud pada huruf d, kecuali untuk keperluan negara atau angkutan udara
niaga;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok peralatan dan perlengkapan
olah raga selain yang disebut pada huruf a dan huruf c;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok senjata api dan senjata api
lainnya, kecuali untuk keperluan negara.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level1 lfo6; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">f.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok Barang Kena Pajak yang
Tergolong Mewah selain kendaraan bermotor yang dikenakan Pajak Penjualan atas
Barang Mewah dengan tarif sebesar 75% (tujuh puluh lima persen), adalah:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok minuman yang mengandung
alkohol selain yang disebut pada huruf d;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok barang-barang yang sebagian
atau seluruhnya terbuat dari batu mulia dan/atau mutiara atau campuran
daripadanya;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok kapal pesiar mewah, kecuali
untuk keperluan negara atau angkutan umum.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level1 lfo6; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">g.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok Barang Kena Pajak yang
Tergolong Mewah yang berupa kendaraan bermotor yang dikenakan Pajak Penjualan
atas Barang Mewah dengan tarif sebesar 10% (sepuluh persen), adalah :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendaraan bermotor untuk
pengangkutan 10 (sepuluh) orang sampai dengan 15 (lima belas) orang termasuk
pengemudi, dengan motor bakar cetus api atau nyala kompresi (diesel/semi
diesel), dengan semua kapasitas isi silinder; dan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendaraan bermotor untuk
pengangkutan kurang dari 10 (sepuluh) orang termasuk pengemudi selain sedan
atau station wagon, dengan motor bakar cetus api atau nyala kompresi
(diesel/semi diesel) dengan sistem 1 (satu) gandar penggerak (4x2), dengan
kapasitas isi silinder sampai dengan 1500 cc.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level1 lfo6; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">h.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok Barang Kena Pajak yang
Tergolong Mewah yang berupa kendaraan bermotor yang dikenakan Pajak Penjualan
atas Barang Mewah dengan tarif sebesar 20% (dua puluh persen), adalah :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendaraan bermotor untuk
pengangkutan kurang dari 10 (sepuluh) orang termasuk pengemudi selain sedan
atau station wagon, dengan motor bakar cetus api atau dengan nyala kompresi
(diesel/semi diesel), dengan sistem 1 (satu) gandar penggerak (4x2), dengan
kapasitas isi silinder lebih dari 1500 cc sampai dengan 2500 cc; dan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendaraan bermotor dengan kabin
ganda (double cabin), dalam bentuk kendaraan bak terbuka atau bak tertutup,
dengan penumpang lebih dari 3 (tiga) orang termasuk pengemudi, dengan motor
bakar cetus api atau nyala kompresi (diesel/semi diesel), dengan sistem 1
(satu) gandar penggerak (4x2) atau dengan sistem 2 (dua) gandar penggerak
(4x4), dengan semua kapasitas isi silinder, dengan massa total tidak lebih dari
5 (lima) ton.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level1 lfo6; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">i.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok Barang Kena Pajak yang
Tergolong Mewah yang berupa kendaraan bermotor yang dikenakan Pajak Penjualan
atas Barang Mewah dengan tarif sebesar 30% (tiga puluh persen), adalah
kendaraan bermotor untuk pengangkutan kurang dari 10 (sepuluh) orang termasuk
pengemudi, berupa:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendaraan bermotor sedan atau
station wagon dengan motor bakar cetus api atau nyala kompresi (diesel/semi
diesel) dengan kapasitas isi silinder sampai dengan 1500 cc; dan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendaraan bermotor selain sedan atau
station wagon dengan motor bakar cetus api atau nyala kompresi (diesel/semi
diesel), dengan sistem 2 (dua) gandar penggerak (4x4) dengan kapasitas isi
silinder sampai dengan 1500 cc.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level1 lfo6; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">j.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok Barang Kena Pajak yang
Tergolong Mewah yang berupa kendaraan bermotor yang dikenakan Pajak Penjualan
atas Barang Mewah dengan tarif sebesar 40% (empat puluh persen), adalah
kendaraan bermotor untuk pengangkutan kurang dari 10 (sepuluh) orang termasuk
pengemudi, berupa :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendaraan bermotor selain sedan atau
station wagon, dengan motor bakar cetus api, dengan sistem 1 (satu) gandar
penggerak (4x2) dengan kapasitas isi silinder lebih dari 2500 cc sampai dengan
3000 cc;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendaraan bermotor dengan motor
bakar cetus api, berupa sedan atau station wagon dan selain sedan atau station
wagon, dengan sistem 2 (dua) gandar penggerak (4x4) dengan kapasitas isi
silinder lebih dari 1500 cc sampai dengan 3000 cc; dan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendaraan bermotor dengan motor
bakar nyala kompresi (diesel/semi diesel), berupa sedan atau station wagon dan
selain sedan atau station wagon, dengan sistem 2 (dua) gandar penggerak (4x4)
dengan kapasitas isi silinder lebih dari 1500 cc sampai dengan 2500 cc.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level1 lfo6; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">k.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok Barang Kena Pajak yang
Tergolong Mewah yang berupa kendaraan bermotor yang dikenakan Pajak Penjualan
atas Barang Mewah dengan tarif sebesar 50% (lima puluh persen) adalah semua
jenis kendaraan khusus yang dibuat untuk golf.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level1 lfo6; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">l.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok Barang Kena Pajak yang
Tergolong Mewah yang berupa kendaraan bermotor yang dikenakan Pajak Penjualan
atas Barang Mewah dengan tarif sebesar 60% (enam puluh persen), adalah :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendaraan bermotor beroda dua dengan
kapasitas isi silinder lebih dari 250 cc sampai dengan 500 cc; dan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendaraan khusus yang dibuat untuk
perjalanan di atas salju, di pantai, di gunung, dan kendaraan semacam itu.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level1 lfo6; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">m.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelompok Barang Kena Pajak yang
Tergolong Mewah yang berupa kendaraan bermotor yang dikenakan Pajak Penjualan
atas Barang Mewah dengan tarif sebesar 75% (tujuh puluh lima persen), adalah :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendaraan bermotor untuk
pengangkutan kurang dari 10 (sepuluh) orang termasuk pengemudi, dengan motor
bakar cetus api, berupa sedan atau station wagon dan selain sedan atau station
wagon, dengan sistem 1 (satu) gandar penggerak (4x2) atau dengan sistem 2 (dua)
gandar penggerak (4x4) dengan kapasitas isi silinder lebih dari 3000 cc;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendaraan bermotor pengangkutan
kurang dari 10 (sepuluh) orang termasuk pengemudi, dengan motor bakar nyala
kompresi (diesel/semi diesel) berupa sedan atau station wagon dan selain sedan
atau station wagon, dengan sistem 1 (satu) gandar penggerak (4x2) atau dengan
sistem 2 (dua) gandar penggerak (4x4), dengan kapasitas isi silinder lebih dari
2500 cc;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendaraan bermotor beroda 2 (dua)
dengan kapasitas isi silinder lebih dari 500 cc;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level2 lfo6; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Trailer, semi-trailer dari tipe
caravan, untuk perumahan atau kemah.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level1 lfo6; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">n.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendaraan bermotor yang dibebaskan
dari pengenaan Pajak Penjualan Atas Barang Mewah adalah:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo7; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendaraan
bermotor yang digunakan untuk kendaraan ambulan, kendaraan jenazah, kendaraan
pemadam kebakaran, kendaraan tahanan, dan kendaraan angkutan umum;</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo7; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendaraan
bermotor yang digunakan untuk tujuan protokoler kenegaraan;</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendaraan
bermotor untuk pengangkutan 10 (sepuluh) orang atau lebih termasuk pengemudi,
dengan motor bakar cetus api atau nyala kompresi (diesel/semi diesel), dengan
semua kapasitas isi silinder, yang digunakan untuk kendaraan dinas tni atau
polri;</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 8.0pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendaraan bermotor yang digunakan
untuk keperluan patroli tni atau polri.</span><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<b><u><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif Pajak</span></u></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <u><o:p></o:p></u></span></div>
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<b><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Pajak
Pertambahan Nilai</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif Pajak Pertambahan Nilai adalah
10% (sepuluh persen).<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif Pajak Pertambahan Nilai atas
ekspor Barang Kena Pajak adalah 0% (nol persen).<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dengan
Peraturan Pemerintah, tarif pajak sebagaimana dimaksud pada ayat (1) dapat
diubah menjadi serendah-rendahnya 5% (lima persen) dan setinggi-tingginya 15%
(lima belas persen).<o:p></o:p></span></div>
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<b><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Pajak
Penjualan atas Barang Mewah</span></b><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif Pajak Penjualan Atas Barang
Mewah adalah paling rendah 10% (sepuluh persen) dan paling tinggi 75% (tujuh
puluh lima persen).<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas ekspor
Barang Kena Pajak Yang Tergolong Mewah dikenakan pajak dengan tarif 0% (nol
persen).<o:p></o:p></span></div>
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<b><u><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cara Menghitung Pajak</span></u></b><u><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></u></div>
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<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak Pertambahan Nilai yang
terutang dihitung dengan cara mengalikan tarif sebagaimana dimaksud dalam Pasal
7 UU PPN dengan Dasar Pengenaan Pajak.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak Masukan dalam suatu Masa Pajak
dikreditkan dengan Pajak Keluaran untuk Masa Pajak yang sama.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal belum ada Pajak Keluaran
dalam suatu Masa Pajak, maka Pajak Masukan tetap dapat dikreditkan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo10; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apabila dalam suatu Masa Pajak,
Pajak Keluaran lebih besar daripada Pajak Masukan, maka selisihnya merupakan
Pajak Pertambahan Nilai yang harus dibayar oleh Pengusaha Kena Pajak.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo10; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apabila dalam suatu Masa Pajak,
Pajak Masukan yang dapat dikreditkan lebih besar daripada Pajak Keluaran, maka
selisihnya merupakan kelebihan pajak yang dapat dimintakan kembali atau
dikompensasikan ke Masa Pajak berikutnya.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo10; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apabila dalam suatu Masa Pajak,
Pengusaha Kena Pajak selain melakukan penyerahan yang terutang pajak juga
melakukan penyerahan yang tidak terutang pajak, sepanjang bagian penyerahan
yang terutang pajak dapat diketahui dengan pasti dari pembukuannya, maka jumlah
Pajak Masukan yang dapat dikreditkan adalah Pajak Masukan yang berkenaan dengan
penyerahan yang terutang pajak.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apabila dalam suatu Masa Pajak,
Pengusaha Kena Pajak selain melakukan penyerahan yang terutang pajak juga
melakukan penyerahan yang tidak terutang pajak, sedangkan Pajak Masukan untuk
penyerahan yang terutang pajak tidak dapat diketahui dengan pasti, maka jumlah
Pajak Masukan yang dapat dikreditkan untuk penyerahan yang terutang pajak
dihitung dengan menggunakan pedoman yang diatur dengan Keputusan Menteri
Keuangan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Besarnya Pajak Masukan yang dapat
dikreditkan oleh Pengusaha yang dikenakan Pajak Penghasilan dengan menggunakan
Norma Penghitungan Penghasilan Neto sebagaimana dimaksud dalam Undang-undang
Nomor 7 Tahun 1983 Tentang Pajak Penghasilan sebagaimana telah diubah terakhir
dengan Undang-undang Nomor 17 Tahun 2000, dapat dihitung dengan menggunakan
pedoman penghitungan pengkreditan Pajak Masukan yang ditetapkan oleh Menteri
Keuangan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">9.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak Masukan tidak dapat
dikreditkan menurut cara sebagaimana diatur dalam ayat (2) bagi pengeluaran
untuk :<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perolehan Barang Kena Pajak atau
Jasa Kena Pajak sebelum pengusaha dikukuhkan sebagai Pengusaha Kena Pajak;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perolehan Barang Kena Pajak atau
Jasa Kena Pajak yang tidak mempunyai hubungan langsung dengan kegiatan usaha;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perolehan dan pemeliharaan kendaraan
bermotor sedan, jeep, station wagon, van, dan kombi kecuali merupakan barang
dagangan atau disewakan;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemanfaatan Barang Kena Pajak tidak
berwujud atau pemanfaatan Jasa Kena Pajak dari luar Daerah Pabean sebelum
Pengusaha dikukuhkan sebagai Pengusaha Kena Pajak;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perolehan Barang Kena Pajak atau
Jasa Kena Pajak yang bukti pungutannya berupa Faktur Pajak Sederhana;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perolehan Barang Kena Pajak atau
Jasa Kena Pajak yang Faktur Pajaknya tidak memenuhi ketentuan sebagaimana
dimaksud dalam Pasal 13 ayat (5);<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level2 lfo10; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemanfaatan Barang Kena Pajak tidak
berwujud atau pemanfaatan Jasa Kena Pajak dari luar Daerah Pabean yang Faktur
Pajaknya tidak memenuhi ketentuan sebagaimana dimaksud dalam Pasal 13 ayat (6);<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level2 lfo10; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perolehan Barang Kena Pajak atau
Jasa Kena Pajak yang Pajak Masukannya ditagih dengan penerbitan ketetapan
pajak;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: 5.0pt; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level2 lfo10; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perolehan Barang Kena Pajak atau
Jasa Kena Pajak yang Pajak Masukannya tidak dilaporkan dalam Surat
Pemberitahuan Masa Pajak Pertambahan Nilai, yang diketemukan pada waktu
dilakukan pemeriksaan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: 5.0pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo10; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">10.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak
Masukan yang dapat dikreditkan tetapi belum dikreditkan dengan Pajak Keluaran
pada Masa Pajak yang sama, dapat dikreditkan pada Masa Pajak berikutnya paling
lambat 3 (tiga) bulan setelah berakhirnya Masa Pajak yang bersangkutan
sepanjang belum dibebankan sebagai biaya dan belum dilakukan pemeriksaan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sumber : <a href="http://www.tarif.depkeu.go.id/Bidang/?bid=pajak&cat=ppn">http://www.tarif.depkeu.go.id/Bidang/?bid=pajak&cat=ppn</a><o:p></o:p></span></div>
Sifa Fatimahhttp://www.blogger.com/profile/05509990547534554142noreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-90948070103908261142016-01-08T19:16:00.003+07:002016-01-08T19:16:34.621+07:00Pajak Penghasilan Pasal 26<div class="MsoNormal" style="line-height: 15.3pt; margin-bottom: 15.0pt; mso-outline-level: 1; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-font-kerning: 18.0pt;">Pengertian Pajak Penghasilan Pasal 26 (PPh Pasal 26)<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-bottom: 18.75pt; tab-stops: 14.2pt; text-align: justify; text-indent: 14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut hukum Indonesia, Nomor 36 tahun 2008, Pajak
Penghasilan Pasal 26 (PPh Pasal 26) adalah pajak penghasilan yang dikenakan
atas penghasilan yang diterima Wajib Pajak Luar Negeri dari Indonesia selain
bentuk usaha tetap (BUT) di Indonesia.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-bottom: 18.75pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yang
menentukan seorang individu atau perusahaan sebagai wajib pajak luar negeri,
adalah:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l2 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Seorang individu yang tidak bertempat
tinggal di Indonesia, individu yang tinggal di Indonesia tidak lebih dari 183
hari dalam setahun/12 bulan, dan perusahaan yang tidak didirikan atau berada di
Indonesia, yang mengoperasikan
usahanya melalui bentuk usaha tetap di Indonesia.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l2 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Seorang individu
yang tidak bertempat tinggal di Indonesia, individu yang tinggal di Indonesia
tidak lebih dari 183 hari dalam setahun/12 bulan, dan perusahaan yang tidak didirikan
atau berada di Indonesia, yang
dapat menerima atau memperoleh penghasilan dari Indonesia tidak melalui
menjalankan usaha melalui suatu bentuk usaha tetap di Indonesia.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 15.3pt; margin-bottom: 15.0pt; mso-outline-level: 1; text-align: justify;">
<b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-font-kerning: 18.0pt;">Tarif untuk Pajak Penghasilan Pasal 26 (PPh
Pasal 26)<o:p></o:p></span></u></b></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-bottom: 18.75pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif 20%
(final) atas jumlah bruto dari:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dividen<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bunga, termasuk premium, diskonto,
insentif yang terkait dengan jaminan pembayaran pinjaman<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Royalti, sewa, dan pendapatan lain
yang terkait dengan penggunaan aset<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Insentif yang berkaitan dengan jasa,
pekerjaan, dan kegiatan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hadiah dan penghargaan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pensiun dan pembayaran berkala<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Premi swap dan transaksi lindung
lainnya<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perolehan keuntungan dari
penghapusan utang<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-bottom: 18.75pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif 20%
(final) dari laba bersih yang diharapkan dari</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pendapatan dari penjualan aset di
Indonesia<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Premi asuransi, premi reasuransi
yang dibayarkan langsung maupun melalui pialang kepada perusahaan asuransi di
luar negeri.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-bottom: 18.75pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif 20%
(final) dari laba bersih, </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">yang diharapkan selama penjualan atau pengalihan saham
perusahaan antara perusahaan media atau perusahaan tujuan khusus yang didirikan
atau bertempat di negara yang memberikan perlindungan pajak yang memiliki
hubungan khusus untuk suatu entitas atau bentuk usaha tetap (BUT) didirikan di
Indonesia.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-bottom: 18.75pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif 20%
yang dipungut dari penghasilan kena pajak</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> setelah dikurangi dengan pajak, suatu bentuk
usaha tetap (BUT) di Indonesia, kecuali penghasilan tersebut ditanamkan kembali
di Indonesia.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-bottom: 18.75pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tingkat
berdasarkan <i>tax treaty </i>(perjanjian pajak) yang dikenal sebagai
JGI Penghindaran Pajak berganda (P3B) antara Indonesia dan negara-negara lain
yang berada dalam perjanjian, mungkin berbeda satu sama lain. Tarif mereka
biasanya mengurangi tingkat dari tarif biasa 20%, dan beberapa mungkin memiliki
tarif 0%.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Sumber : <span style="color: windowtext;"><a href="http://www.online-pajak.com/id/berita-dan-tips/pph-pajak-penghasilan-pasal-26">http://www.online-pajak.com/id/berita-dan-tips/pph-pajak-penghasilan-pasal-26</a></span><o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
Sifa Fatimahhttp://www.blogger.com/profile/05509990547534554142noreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-6898394537905150672016-01-08T19:13:00.001+07:002016-01-08T19:13:21.882+07:00Pajak Penghasilan Pasal 25<div class="MsoNormal" style="line-height: 18.0pt; margin-bottom: 7.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 11.25pt; mso-outline-level: 2; text-align: justify;">
<b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian
PPh Pasal 25</span></u></b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></u></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-bottom: 18.75pt; text-align: justify; text-indent: 14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak
Penghasilan Pasal 25 (PPh Pasal 25) adalah pembayaran Pajak Penghasilan secara angsuran. Tujuannya adalah
untuk meringankan beban Wajib Pajak, mengingat pajak yang terutang harus
dilunasi dalam waktu satu tahun. Pembayaran ini harus dilakukan sendiri dan
tidak bisa diwakilkan.
<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-bottom: 18.75pt; text-align: justify; text-indent: 14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Wajib
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> (WP), baik
berupa Orang Pribadi atau pun Badan yang melakukan suatu kegiatan usaha dikenai </span><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">Pajak
Penghasilan (PPh) Pasal 25</span></strong><span class="apple-converted-space"> </span>berupa angsuran PPh tiap bulannya. Keterlambatan, baik dalam menyetor
maupun melapor, dapat<span class="apple-converted-space"> </span><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">dikenai sanksi</span></strong><span class="apple-converted-space"> </span>sesuai ketentuan dan peraturan yang
berlaku.<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.2pt; margin-bottom: 7.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 11.25pt; mso-outline-level: 2; text-align: justify;">
<b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perhitungan
PPh Pasal 25</span></u></b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></u></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-bottom: 18.75pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Besarnya angsuran
PPh Pasal 25 dalam tahun berjalan (tahun pajak berikutnya setelah tahun yang
dilaporkan di SPT tahunan PPh) dihitung
sebesar PPh yang terutang pajak tahun lalu, yang dikurangi dengan:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l2 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak
penghasilan yang dipotong sesuai
pasal 21 (yaitu sesuai tarif pasal 17 ayat (1) bagi pemilik NPWP
dan tambahan 20% bagi yang tidak memiliki NPWP) dan pasal 23 (15% berdasarkan
dividen, bunga, royalti, dan hadiah - serta 2% berdasarkan sewa dan penghasilan
lain serta imbalan jasa) - serta pajak penghasilan yang dipungut sesuai pasal 22 (pungutan 100% bagi yang
tidak memiliki NPWP);<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l2 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak
penghasilan yang dibayar atau terutang di luar negeri yang boleh dikreditkan sesuai pasal 24; lalu dibagi 12 atau total bulan dalam
pajak masa setahun.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.2pt; margin-bottom: 7.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 11.25pt; mso-outline-level: 2; text-align: justify;">
<b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif PPh Pasal
25</span></u></b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></u></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-bottom: 18.75pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Terdapat<b> </b>dua (2) jenis pembayaran angsuran Pajak
Penghasilan Pasal 25 (PPh Pasal 25) untuk Wajib Pajak Orang Pribadi (WPOP),
yaitu:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wajib Pajak Orang Pribadi Pengusaha Tertentu (WP – OPPT)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, yaitu yang melakukan usaha
penjualan barang, baik grosir maupun eceran, serta jasa – dengan satu atau
lebih tempat usaha. PPh 25 bagi OPPT = 0.75% x omzet bulanan tiap masing-masing
tempat usaha.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wajib Pajak Orang Pribadi Selain Pengusaha Tertentu (WP – OPSPT)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, yaitu pekerja bebas atau karyawan,
yang tidak memiliki usaha sendiri. PPh 25 bagi OPSPT = Penghasilan Kena Pajak
(PKP) x Tarif PPh 17 ayat (1) huruf a UU PPh (12 bulan).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-bottom: 18.75pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif PPh 17 ayat (1) huruf a UU PPh</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> adalah:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sampai Rp 50.000.000 = 5%<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp 50.000.000 – Rp 250.000.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> = 15%<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp 250.000.000 – Rp 500.000.000 </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">= 25%<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Di atas Rp 500.000.000 = 30%<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-bottom: 18.75pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembayaran angsuran PPh 25</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> untuk Wajib Pajak Badan yaitu = Penghasilan Kena Pajak(PKP) x 25% (Tarif
Pasal 17 ayat (1) huruf b UU PPh).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-bottom: 18.75pt; text-align: justify;">
<strong><u><span style="font-size: 12.0pt; mso-bidi-font-weight: normal;">Batas
Waktu Pembayaran PPh Pasal 25</span></u></strong><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></u></div>
<div class="rtejustify" style="line-height: 16.3pt; margin: 0cm 0cm 18.75pt; text-align: justify;">
Misalnya: untuk bulan Februari
2014, angsuran PPh 25 harus dibayar paling lambat 15 Maret 2014. Jika batas
waktu penyetoran jatuh pada hari libur (termasuk Sabtu, Minggu, hari libur
nasional, dan Pemilihan Umum), maka pembayaran masih dapat dilakukan pada hari
berikutnya – sesuai Pasal 3 Peraturan Menteri Keuangan No.184/PMK.03/2007, yang
kemudian diubah lagi sesuai Peraturan Menteri Keuangan No.80/PMK.03/2010.<o:p></o:p></div>
<div class="rtejustify" style="line-height: 16.3pt; margin: 0cm 0cm 18.75pt; text-align: justify;">
Sesuai Peraturan Direktur
Jenderal Pajak Nomor PER-22/PJ/2008 pada 21 Mei 2008, pembayaran harus
dilakukan dengan<span class="apple-converted-space"> </span><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">membawa Surat Setoran
Pajak (SSP)</span></strong><span class="apple-converted-space"><b> </b></span>atau
dokumen sejenisnya.<o:p></o:p></div>
<h2 style="line-height: 16.2pt; margin-bottom: 7.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 11.25pt; text-align: justify;">
<strong><u><span style="font-size: 12.0pt;">Sanksi-sanksi Keterlambatan Pembayaran PPh Pasal 25</span></u></strong><u><span style="font-size: 12.0pt; font-weight: normal;"><o:p></o:p></span></u></h2>
<div style="line-height: 16.3pt; margin: 0cm 0cm 18.75pt; text-align: justify;">
Apabila Wajib Pajak (WP) terlambat membayar, maka WP akan
dikenai<span class="apple-converted-space"> </span><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">bunga sebesar 2% per bulan</span></strong><b>,</b> dihitung dari tanggal jatuh tempo
hingga tanggal pembayaran. Misalnya: untuk bulan Februari 2014, WP terlambat
dan baru membayarnya pada 16 Maret. Sesuai Pasal 9 ayat (2a) UU KUP, WP dikenai
bunga 2%.<o:p></o:p></div>
<br />
<div style="line-height: 16.3pt; margin-bottom: 18.75pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
Sumber : <a href="http://www.online-pajak.com/id/berita-dan-tips/pph-pajak-penghasilan-pasal-25">http://www.online-pajak.com/id/berita-dan-tips/pph-pajak-penghasilan-pasal-25</a><o:p></o:p></div>
Sifa Fatimahhttp://www.blogger.com/profile/05509990547534554142noreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-19238451474588203492016-01-08T19:08:00.000+07:002016-01-08T19:08:09.009+07:00Pajak Penghasilan Pasal 24<div class="MsoNormal" style="line-height: 28.8pt; margin-bottom: 15.0pt; mso-outline-level: 1;">
<b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-font-kerning: 18.0pt;">Pengertian Pajak Penghasilan Pasal 24 (PPh Pasal 24)<o:p></o:p></span></u></b></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak Penghasilan Pasal 24 (PPh Pasal 24) pada
dasarnya adalah sebuah peraturan
yang mengatur hak wajib pajak untuk memanfaatkan kredit pajak mereka di luar
negeri, untuk mengurangi nilai pajak terhutang yang dimiliki di
Indonesia. Sehingga, jumlah pajak yang harus dibayar di Indonesia dapatdikurangi dengan jumlah pajak yang telah
mereka bayar di luar negeri, asalkan nilai kredit pajak di luar negeri
tidak melebihi hutang pajak yang ingin dibayar di Indonesia.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sumber penghasilan kena pajak </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">yang dapat digunakan untuk memotong hutang pajak
Indonesia adalah sebagai berikut:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l2 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pendapatan dari saham dan surat berharga lainnya,
serta keuntungan dari pengalihan saham dan surat berharga lainnya;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l2 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan berupa bunga, royalti, dan sewa yang
berkaitan dengan penggunaan harta-benda
bergerak;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l2 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan berupa sewa yang berkaitan dengan
penggunaan harta-benda tidak bergerak;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l2 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan berupa imbalan yang berhubungan dengan jasa, pekerjaan, dan kegiatan;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l2 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pendapatan dari bentuk usaha tetap (but) di luar negeri;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l2 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan dari pengalihan sebagian
atau seluruh hak penambangan atau
tanda keikutsertaan dalam pembiayaan atau pemanfaatan di sebuah perusahaan
pertambangan;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l2 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keuntungan dari pengalihan aset tetap;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keuntungan dari pengalihan aset yang
merupakan bagian dari suatu Bentuk
Usaha Tetap (BUT).<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak yang
dibayar atau terutang di luar negeri atas penghasilan yang dibayar atau
terutang diluar negeri yang dapat dikreditkan terhadap pajak yang terutang di
Indonesia hanyalah pajak yang langsung dikenakan atas penghasilan yang diterima
atau diperoleh Wajib Pajak. Hal ini dikenal dengan metode kredit terbatas <i>(ordinary
credit method/limited credit method).</i><br />
PPh Pasal 24 adalah pajak yang terutang di luar negeri yang bisa dikreditkan
dari PPh terutang dalam suatu tahun pajak. Tidak semua pajak yang terutang di
luar negeri bisa dikreditkan. Besarnya PPh Pasal 24 maksimal dihitung untuk
setiap negara, dengan perhitungan sebagai berikut:<o:p></o:p></span></div>
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<tbody>
<tr>
<td style="padding: 3.0pt 7.5pt 3.0pt 3.75pt;">
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan Neto Negara A<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">--------------------------------------
X PPh Terutang<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan Kena Pajak<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
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<br /></div>
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<br /></div>
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<b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perhitungan Kredit Pajak Luar Negeri
dan Tatacara Pengkreditan <o:p></o:p></span></u></b></div>
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<span style="color: #555555; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tata Cara
pengkreditan pajak atas penghasilan yang diperoleh dari luar negeri ditetapkan
dengan Keputusan Menteri Keuangan Nomor 164/KMK.03/2002 sebagai berikut:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengkreditan
pajak yang dibayar di Luar Negeri dilakukan dalam tahun pajak digabungkannya
penghasilan dari luar negeri tersebut dengan penghasilan di Indonesia<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jumlah yang
dibayar di Luar Negeri yang dapat dikreditkan adalah paling tinggi sama dengan
jumlah pajak yang dibayar atau terutang di luar negeri tetapi tidak boleh
melebihi jumlah tertentu.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jumlah
tertentu tersebut dihitung menurut perbandingan antara penghasilan dari luar
negeri terhadap Penghasilan Kena Pajak dikalikan dengan pajak yang terutang
atas Penghasilan Kena Pajak, paling tinggi sama dengan pajak yang terutang atas
Penghasilan Kena Pajak dalam hal Penghasilan Kena Pajak lebih kecil dari
penghasilan luar negeri.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apabila
Penghasilan luar negeri berasal dari beberapa negara, maka penghitungan kredit
pajak sebagaimana dimaksud dalam ayat (3) dilakukan untuk masing</span><span style="font-family: "Cambria Math","serif"; font-size: 12.0pt; mso-bidi-font-family: "Cambria Math"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">‐</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">masing
negara.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghitungan
Penghasilan Kena Pajak tidak termasuk Penghasilan yang dikenakan Pajak yang
bersifat final sebagaimana dimaksud Pasal 4 ayat (2) dan atau penghasilan yang
dikenakan pajak tersendiri sebagaimana dimaksud Pasal 8 ayat (1) dan ayat (4)
Undang</span><span style="font-family: "Cambria Math","serif"; font-size: 12.0pt; mso-bidi-font-family: "Cambria Math"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">‐</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">undang PPh.<o:p></o:p></span></div>
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</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal
jumlah Pajak Penghasilan yang dibayar atau terutang di luar negeri melebihi
jumlah kredit pajak yang diperkenankan, maka kelebihan tersebut tidak dapat
diperhitungkan dengan Pajak Penghasilan yang terutang tahun berikutnya, tidak
boleh dibebankan sebagai biaya atau pengurang penghasilan, dan tidak dapat
dimintakan restitusi.<o:p></o:p></span></div>
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</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyampaian
permohonan kredit pajak luar negeri dilakukan bersamaan dengan penyampaian
Surat Pemberitahuan Tahunan Pajak Penghasilan. Atas permohonan Wajib Pajak,
Direktur Jenderal Pajak dapat memperpanjang jangka waktu penyampaian lampiran</span><span style="font-family: "Cambria Math","serif"; font-size: 12.0pt; mso-bidi-font-family: "Cambria Math"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">‐</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">lampiran
permohonan tersebut karena alasan</span><span style="font-family: "Cambria Math","serif"; font-size: 12.0pt; mso-bidi-font-family: "Cambria Math"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">‐</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">alasan di luar kemampuan Wajib Pajak
(force majeur).<o:p></o:p></span></div>
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</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal
terjadi perubahan besarnya penghasilan yang berasal dari luar negeri, Wajib
Pajak harus melakukan pembetulan Surat Pemberitahuan Tahunan untuk tahun pajak
yang bersangkutan denganmelampirkan dokumen yang berkenaan dengan perubahan
tersebut. Dalam hal pembetulan menyebabkan Pajak Penghasilan kurang dibayar,
maka atas kekurangan tersebut tidak dikenakan bunga sebagaimana dimaksud dalam
Pasal 8 ayat (2) Undang</span><span style="font-family: "Cambria Math","serif"; font-size: 12.0pt; mso-bidi-font-family: "Cambria Math"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">‐</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">undang KUP. Akan tetapi dalam hal pembetulan menyebabkan Pajak Penghasilan
lebihdibayar, maka atas kelebihan tersebut dapat dikembalikan kepada Wajib
Pajak setelah diperhitungkan dengan utang pajak lainnya.<o:p></o:p></span></div>
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<b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh Perhitungan <o:p></o:p></span></u></b></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh Pengkreditan pajak
penghasilan yang dibayar di luar negeri:<br />
PT Macet di Jakarta memperoleh penghasilan neto dalam tahun 2014 sebagai
berikut:<br />
Di negara Argentina, memperoleh penghasilan (laba) Rp5.000.000.000 dengan tarif
pajak sebesar 40% (Rp2.000.000.000)<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Di negara Brazil, memperoleh
penghasilan (laba) Rp6.000.000.000 dengan tarif pajak sebesar 20%
(Rp1.200.000.000)<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Di negara Canada, menderita kerugian
Rp3.000.000.000<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan usaha di dalam negeri
Rp7.000.000.000<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dividen atas pemilikan saham pada
"World Cup Ltd." yang terdaftar pada Bursa efek di Negara Drogba
sebesar Rp500.000.000 yaitu berasal dari keuntungan tahun 2012 yang ditetapkan
dalam rapat pemegang saham tahun 2013 dan baru dibayar dalam tahun 2014, dan
dikenai pajak penghasilan dengan tarif 20% (Rp100.000.000)<br />
<br />
Penghitungan kredit pajak luar negeri adalah sebagai berikut:<br />
1. Laba di negara Argentina = Rp5.000.000.000<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Laba di
negara Brazil = Rp6.000.000.000<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Rugi di
negara Canada = Rp </span><span style="font-family: "Cambria Math","serif"; font-size: 12.0pt; mso-bidi-font-family: "Cambria Math"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">‐</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Deviden
Negara Drogba = Rp500.000.000<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Jumlah
Rp11.500.000.000<br />
2. Penghasilan dalam negeri Rp 7.000.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 14.2pt 361.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Jumlah Penghasilan Netto Rp18.500.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 14.2pt 361.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Pajak Terutang (25%) Rp 4.625.000.000<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 16.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo4; tab-stops: 361.5pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Batas maksimum kredit pajak luar negeri
untuk masing</span><span style="font-family: "Cambria Math","serif"; font-size: 12.0pt; mso-bidi-font-family: "Cambria Math"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">‐</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">masing negara adalah:<br />
Untuk negara Argentina batasan kredit pajak = 5.000.000.000 / 18.500.000.000 X
4.625.000.000 = 1.250.000.000<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 16.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 361.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak yang dibayar di Negara
Argentina adalah Rp2.000.000.000<br />
Jumlah maksimum yang dapat dikreditkan adalah Rp1.250.000.000 walaupun yang
dibayarkan di Negara Argentina adalah Rp2.000.000.000<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 16.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo4; tab-stops: 361.5pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk negara Brazil batasan kredit
pajak = 6.000.000.000 / 18.500.000.000 X 4.625.000.000 = 1.500.000.000<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 16.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 361.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak yang dibayar dinegara Brazil
adalah Rp1.200.000.000<br />
Jumlah yang dapat dikreditkan dari Negara Brazil adalah Rp1.200.000,000,
walaupun batas maksimum atas penghasilan dari dinegara Brazil adalah
Rp1.500.000.000<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 16.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo4; tab-stops: 361.5pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rugi atas usaha di Negara Canada
tidak digabungkan dalam penghitungan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 16.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo4; tab-stops: 361.5pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Deviden Negara Drogba, batasan
kredit pajak= 500.000.000 / 18.500.000.000 X 4.625.000.000 = 125.000.000<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 16.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 361.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak yang dibayar di Negara Drogba
adalah Rp100.000.000<br />
Jumlah yang dapat dikreditkan dari Negara Drogba adalah Rp100.000.000 walaupun
batas maksimum atas penghasilan dari di Negara Drogba adalah Rp125.000.000<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Sumber :<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="color: windowtext;"><a href="http://www.online-pajak.com/id/berita-dan-tips/pph-pajak-penghasilan-pasal-24">http://www.online-pajak.com/id/berita-dan-tips/pph-pajak-penghasilan-pasal-24</a></span><o:p></o:p></span></div>
<div class="MsoNormal">
<a href="http://www.kabarpajak.com/2014/02/pph-pasal-24-kredit-pajak-luar-negeri.html" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 115%;">http://www.kabarpajak.com/2014/02/pph-pasal-24-kredit-pajak-luar-negeri.html</a></div>
<br />
<div class="MsoNormal">
<br /></div>
Sifa Fatimahhttp://www.blogger.com/profile/05509990547534554142noreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-75929525915419109752016-01-08T18:13:00.000+07:002016-01-08T19:21:34.671+07:00PPh Pasal 23<div class="MsoNormal" style="margin-bottom: 7.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 11.25pt; mso-outline-level: 2;">
<b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian Pajak Penghasilan ( PPh )
Pasal 23</span></u></b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></u></div>
<div class="MsoNormal" style="margin-bottom: 18.75pt; text-align: justify; text-indent: 14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut
situs Dirjen Pajak, Pajak Penghasilan pasal 23 adalah pajak yang dikenakan pada penghasilan atas modal,
penyerahan jasa, atau hadiah dan penghargaan, selain yang telah dipotong PPh
Pasal 21.<o:p></o:p></span></div>
<div class="rteindent1" style="line-height: 115%; margin-bottom: 18.75pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<b> <strong><u>Daftar
Istilah PPh Pasal 23</u></strong></b><u><o:p></o:p></u></div>
<div class="rteindent1" style="line-height: 115%; margin: 0cm 0cm 18.75pt; text-align: justify;">
Berikut adalah beberapa
istilah yang berhubungan dengan PPh Pasal 23:<br />
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<strong><span style="font-weight: normal; line-height: 115%;">Masa Pajak </span></strong><span style="font-family: 'Times New Roman', serif; line-height: 115%;">:
Jangka waktu yang diberikan kepada Wajib Pajak untuk menghitung, menyetor, dan</span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<span style="font-family: 'Times New Roman', serif; line-height: 115%;">melaporkan pajak yang terutang dalam suatu periode tertentu. Umumnya satu masa
pajak adalah satu</span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<span style="font-family: 'Times New Roman', serif; line-height: 115%;">bulan.</span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<strong style="line-height: 115%; text-indent: -14.2pt;"><span style="font-weight: normal; line-height: 115%;">DPP </span></strong><span style="font-family: 'Times New Roman', serif; line-height: 115%; text-indent: -14.2pt;">:
Dasar Pengenaan Pajak yaitu harga jual pokok sebelum dikenakan pajak.</span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<strong style="line-height: 115%; text-indent: -14.2pt;"><span style="font-weight: normal; line-height: 115%;">SPT Masa PPh</span></strong><span style="font-family: 'Times New Roman', serif; line-height: 115%; text-indent: -14.2pt;"> :
Surat Pemberitahuan Masa Pajak Penghasilan, yaitu formulir yang digunakan untuk</span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<span style="font-family: 'Times New Roman', serif; line-height: 115%; text-indent: -14.2pt;">melaporkan pajak penghasilan.</span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<strong style="line-height: 115%; text-indent: -14.2pt;"><span style="font-weight: normal; line-height: 115%;">Objek
Pajak </span></strong><span style="font-family: 'Times New Roman', serif; line-height: 115%; text-indent: -14.2pt;">: Objek yang dikenakan pajak, pada kasus
ini, adalah penghasilan tertentu yang dikenakan</span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<span style="font-family: 'Times New Roman', serif; line-height: 115%; text-indent: -14.2pt;">pajak. Sehingga objek pajak
adalah penghasilan yang dikenakan pajak.</span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<strong><span style="font-weight: normal; line-height: 115%;">PPh</span></strong><span style="font-family: 'Times New Roman', serif; line-height: 115%;"> :
Pajak Penghasilan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<em><span style="line-height: 115%;">Invoice</span></em><span style="font-family: 'Times New Roman', serif; line-height: 115%;"> : Faktur
(Pembelian atau Penjualan) yang berisi informasi transaksi yang terjadi antara
dua</span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<span style="font-family: 'Times New Roman', serif; line-height: 115%;">pihak.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<strong><span style="font-weight: normal; line-height: 115%;">WP</span></strong><span style="font-family: 'Times New Roman', serif; line-height: 115%;"> :
Wajib Pajak, yaitu orang pribadi atau badan, meliputi pembayar pajak, pemotong
pajak dan</span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<span style="font-family: 'Times New Roman', serif; line-height: 115%;">pemungut pajak yang mempunyai hak dan kewajiban perpajakan sesuai
dengan ketentuan peraturan</span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<span style="font-family: 'Times New Roman', serif; line-height: 115%;">perundang-undangan perpajakan.</span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<strong style="line-height: 115%; text-indent: -14.2pt;"><span style="font-weight: normal; line-height: 115%;">NPWP</span></strong><span style="font-family: 'Times New Roman', serif; line-height: 115%; text-indent: -14.2pt;"> :
Nomor Pokok Wajib Pajak, nomor yang diberikan kepada Wajib Pajak sebagai sarana
dalam</span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<span style="font-family: 'Times New Roman', serif; line-height: 115%; text-indent: -14.2pt;">administrasi perpajakan yang dipergunakan sebagai tanda pengenal diri
atau identitas Wajib Pajak</span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<span style="font-family: 'Times New Roman', serif; line-height: 115%; text-indent: -14.2pt;">dalam melaksanakan hak dan kewajiban perpajakannya.</span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<strong><span style="font-weight: normal; line-height: 115%;">KPP</span></strong><span style="font-family: 'Times New Roman', serif; line-height: 115%;"> :
Kantor Pelayanan Pajak tempat Wajib Pajak terdaftar untuk menyampaikan laporan
pajak. <o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<strong><span style="font-weight: normal; line-height: 115%;">DJP</span></strong><strong><span style="line-height: 115%;"> </span></strong><span style="font-family: 'Times New Roman', serif; line-height: 115%;">:
Direktorat Jenderal Pajak, sebuah direktorat jenderal di bawah Kementrian
Keuangan Indonesia</span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<span style="font-family: 'Times New Roman', serif; line-height: 115%;">yang mempunyai tugas merumuskan serta melaksanakan kebijakan
dan standarisasi teknis di bidang</span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<span style="font-family: 'Times New Roman', serif; line-height: 115%;">perpajakan.<o:p></o:p></span></div>
</div>
<div style="line-height: 115%; margin-bottom: 18.75pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<strong><u>Pembayaran PPh Pasal 23</u></strong><u><o:p></o:p></u></div>
<div class="MsoNormal" style="margin-bottom: 18.75pt; text-align: justify; text-indent: 14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembayaran</span><span style="font-family: "Times New Roman","serif"; line-height: 115%;">
dilakukan oleh pihak pemotong dengan cara mengisi Surat Setoran Pajak (SSP) dan
membayarnya melalui Bank Persepsi yang ditunjuk Dirjen Pajak. Jatuh tempo
pembayaran adalah tanggal 10, sebulan setelah bulan terutang pajak penghasilan
23.<o:p></o:p></span></div>
<div style="line-height: 115%; margin: 0cm 0cm 18.75pt; text-align: justify;">
<strong><u>Pelaporan PPh Pasal 23</u></strong><u><o:p></o:p></u></div>
<div class="MsoNormal" style="margin-bottom: 18.75pt; text-align: justify; text-indent: 14.2pt;">
<span style="font-family: "Times New Roman","serif"; line-height: 115%;">Pelaporan
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dilakukan</span><span style="font-family: "Times New Roman","serif"; line-height: 115%;">
oleh pihak pemotong dengan cara mengisi <a href="http://www.online-pajak.com/id/berita-dan-tips/spt-masa-pph" target="_top"><span style="color: windowtext; mso-bidi-font-weight: bold;">SPT Masa PPh</span></a> Pasal
23, lalu melaporkannya kepada Kantor Pelayanan Pajak dimana pihak pemotong
terdaftar. Jatuh tempo pelaporan adalah tanggal 20, sebulan setelah bulan
terutang pajak penghasilan 23.<o:p></o:p></span></div>
<div style="line-height: 115%; margin: 0cm 0cm 18.75pt; text-align: justify;">
<strong><u>Bukti Pemotong PPh Pasal 23</u></strong><u><o:p></o:p></u></div>
<div class="MsoNormal" style="margin-bottom: 18.75pt; text-align: justify; text-indent: 14.2pt;">
<span style="font-family: "Times New Roman","serif"; line-height: 115%;">Sebagai
tanda bahwa PPh Pasal 23 telah dipotong, pihak pemotong harus memberikan Bukti
Potong (rangkap ke-1) yang sudah dilengkapi kepada pihak yang dikenakan pajak
tersebut, dan kepada Kantor Pelayanan Pajak (rangkap ke-2) saat melakukan
pelaporan PPh Pasal 23.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 18.75pt; text-align: justify; text-indent: 14.2pt;">
<span style="font-family: "Times New Roman","serif"; line-height: 115%;">Tarif
yang dikenakan nilai<span class="apple-converted-space"> </span><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">Dasar Pengenaan Pajak</span></strong><span class="apple-converted-space"> </span>(DPP) atau jumlah bruto dari
penghasilan. Ada dua jenis tarif yang dikenakan pada penghasilan yaitu 15% dan
2%, tergantung dari objeknya. Berikut ini adalah<span class="apple-converted-space"> </span>daftar tarif dan objek PPh Pasal 23:<o:p></o:p></span></div>
<div style="line-height: 115%; margin: 0cm 0cm 18.75pt 14.2pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]-->1.<span style="font-stretch: normal; line-height: normal;">
</span><!--[endif]-->Tarif<span class="apple-converted-space"> </span><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">15%</span></strong><span class="apple-converted-space"> </span>dari jumlah bruto atas:<o:p></o:p></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><strong><span style="font-size: 12.0pt; font-weight: normal; line-height: 115%; mso-bidi-font-weight: bold;">Dividen</span></strong><span style="font-family: "Times New Roman","serif"; line-height: 115%;">, kecuali pembagian dividen kepada orang
pribadi dikenakan final,<span class="apple-converted-space"> </span><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">bunga dan royalti</span></strong>;<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Hadiah
dan penghargaan, selain yang telah dipotong PPh pasal 21;<o:p></o:p></span></div>
<div style="line-height: 115%; margin: 0cm 0cm 18.75pt 14.2pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]-->2.<span style="font-stretch: normal; line-height: normal;"> </span><!--[endif]-->Tarif<span class="apple-converted-space"><b> </b></span><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">2%</span></strong><span class="apple-converted-space"><b> </b></span>dari jumlah bruto atas<span class="apple-converted-space"> </span><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">sewa dan penghasilan lain yang berkaitan dengan penggunaan
harta kecuali sewa tanah dan/atau bangunan</span></strong>.<o:p></o:p></div>
<div style="line-height: 115%; margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]-->3.<span style="font-stretch: normal; line-height: normal;">
</span><!--[endif]-->Tarif<span class="apple-converted-space"> </span><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">2%</span></strong><span class="apple-converted-space"> </span>dari
jumlah bruto atas imbalan<span class="apple-converted-space"> </span><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">jasa teknik</span></strong>,<span class="apple-converted-space"> </span><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">jasa manajemen</span></strong>,<span class="apple-converted-space"> </span><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">jasa konstruksi</span></strong><span class="apple-converted-space"> </span>dan<span class="apple-converted-space"> </span><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">jasa konsultan</span></strong>.<o:p></o:p></div>
<div style="line-height: 115%; margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]-->4.<span style="font-stretch: normal; line-height: normal;">
</span><!--[endif]-->Tarif<span class="apple-converted-space"> </span><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">2%</span></strong><span class="apple-converted-space"> </span>dari jumlah bruto atas imbalan<span class="apple-converted-space"><b> </b></span><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">jasa lainnya</span></strong><span class="apple-converted-space"> </span>adalah yang diuraikan dalam<span class="apple-converted-space"> </span><strong><a href="http://www.online-pajak.com/sites/pajak/files/141~PMK.03~2015Per_jasa%20lain_0.pdf" target="_top"><span style="color: windowtext; font-weight: normal; mso-bidi-font-weight: bold;">Peraturan Menteri Keuangan No. 141PMK.03/2015</span></a> </strong>dan<span class="apple-converted-space"><b> </b></span><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">efektif mulai berlaku pada tanggal 24 Agustus
2015.</span></strong><span class="apple-converted-space"> </span>Berikut ini adalah<strong> </strong>daftar jasa
lainnya tersebut: <o:p></o:p></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Penilai
(<em>appraisal</em>);<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Aktuaris;<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Akuntansi,
pembukuan, dan atestasi laporan keuangan;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">d.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Hukum;<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">e.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Arsitektur;<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">f.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Perencanaan
kota dan arsitektur<span class="apple-converted-space"> </span><em>landscape</em>; <o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">g.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Perancang
(<em>design</em>);<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">h.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Pengeboran
(<em>drilling</em>) di bidang penambangan minyak dan gas bumi (migas) kecuali
yang dilakukan oleh Badan Usaha Tetap (BUT);<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">i.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Penunjang
di bidang usaha panas bumi dan penambangan minyak dan gas bumi (migas);<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">j.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Penambangan
dan jasa penunjang di bidang usaha panas bumi dan penambangan minyak dan gas
bumi (migas);<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">k.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Penunjang
di bidang penerbangan dan bandar udara;<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">l.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Penebangan
hutan;<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">m.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Pengolahan
limbah;<o:p></o:p></span></div>
<div style="line-height: 115%; margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]-->5.<span style="font-stretch: normal; line-height: normal;">
</span><!--[endif]-->Bagi Wajib Pajak yang tidak ber-NPWP akan
dipotong <strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">100% lebih tinggi</span> </strong>dari tarif PPh Pasal 23.<o:p></o:p></div>
<div style="line-height: 115%; margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]-->6.<span style="font-stretch: normal; line-height: normal;">
</span><!--[endif]--><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">Jumlah bruto</span></strong> adalah seluruh jumlah penghasilan yang
dibayarkan, disediakan untuk dibayarkan, atau telah jatuh tempo pembayarannya
oleh badan pemerintah, subjek pajak dalam negeri, penyelenggara kegiatan,
bentuk usaha tetap, atau perwakilan perusahaan luar negeri lainnya kepada Wajib
Pajak dalam negeri atau bentuk usaha tetap, <strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">tidak termasuk </span></strong><b>:<o:p></o:p></b></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l3 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Pembayaran gaji, upah, honorarium,
tunjangan dan pembayaran lain sebagai imbalan sehubungan dengan pekerjaan yang
dibayarkan oleh Wajib Pajak penyedia tenaga kerja kepada tenaga kerja yang
melakukan pekerjaan, berdasarkan kontrak dengan pengguna jasa;<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l3 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Pembayaran
atas pengadaan/pembelian barang atau material (dibuktikan dengan
faktur pembelian);<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l3 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Pembayaran
kepada pihak kedua (sebagai perantara) untuk selanjutnya dibayarkan kepada
pihak ketiga (dibuktikan dengan faktur tagihan pihak ketiga disertai dengan
perjanjian tertulis);<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l3 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Pembayaran
penggantian biaya (<em>reimbursement</em>) yaitu penggantian pembayaran
sebesar jumlah yang nyata-nyata telah dibayarkan oleh pihak kedua kepada pihak
ketiga (dibuktikan dengan faktur tagihan atau bukti pembayaran yang telah
dibayarkan kepada pihak ketiga).<o:p></o:p></span></div>
<div class="rteindent1" style="line-height: 115%; margin: 0cm 0cm 18.75pt 14.2pt; text-align: justify;">
<strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">Jumlah bruto tersebut
tidak berlaku:</span></strong><b><o:p></o:p></b></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Atas penghasilan yang dibayarkan
sehubungan dengan jasa katering;<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l0 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Dalam hal penghasilan yang dibayarkan
sehubungan dengan jasa, telah dikenakan pajak yang bersifat final. <o:p></o:p></span></div>
<div class="rteindent1" style="line-height: 115%; margin: 0cm 0cm 18.75pt; text-align: justify;">
<strong> </strong><strong><u>Pihak Pemotong PPh Pasal 23 dan Pihak yang
Dikenakan PPh Pasal 23</u></strong><u><o:p></o:p></u></div>
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<strong><span style="font-size: 12.0pt; font-weight: normal; line-height: 115%; mso-bidi-font-weight: bold;">Tidak </span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">semua</span><span class="apple-converted-space"><span style="font-family: "Times New Roman","serif"; line-height: 115%;"> </span></span><span style="font-family: "Times New Roman","serif"; line-height: 115%;">pihak
dapat dikenakan atau pun memotong PPh Pasal 23. Pihak-pihak tersebut hanya
mereka yang masuk pada kelompok berikut ini:<o:p></o:p></span></div>
<div class="rteindent1" style="line-height: 115%; margin: 0cm 0cm 18.75pt 14.2pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]-->1.<span style="font-stretch: normal; line-height: normal;"> </span><!--[endif]--><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">Pihak pemotong PPh Pasal
23:</span></strong><b><o:p></o:p></b></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Badan pemerintah;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Subjek pajak badan dalam negeri;<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l8 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Penyelenggara kegiatan;<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l8 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Bentuk Usaha Tetap (BUT);<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l8 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Perwakilan perusahaan luar negeri
lainnya;<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l8 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Wajib pajak orang pribadi dalam negeri
tertentu yang ditunjuk Direktur Jenderal Pajak. <o:p></o:p></span></div>
<div class="rteindent1" style="line-height: 115%; margin: 0cm 0cm 18.75pt 14.2pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]-->2.<span style="font-stretch: normal; line-height: normal;"> </span><!--[endif]--><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">Penerima penghasilan yang
dipotong PPh Pasal 23: </span></strong><b><o:p></o:p></b></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Wajib pajak dalam negeri;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Bentuk Usaha Tetap (BUT)<o:p></o:p></span></div>
<h2 style="line-height: 115%; margin-bottom: 7.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 11.25pt;">
<span style="font-size: small;"><strong><u><span style="line-height: 115%;">Pengecualian PPh 23</span></u></strong><u><span style="font-weight: normal; line-height: 115%;"><o:p></o:p></span></u></span></h2>
<div class="rteindent1" style="line-height: 115%; margin: 0cm 0cm 18.75pt; text-align: justify;">
Pemotongan PPh 23<span class="apple-converted-space"> </span><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">dikecualikan</span></strong><span class="apple-converted-space"> </span>atas:<strong> </strong><o:p></o:p></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Penghasilan
yang dibayar atau berulang kepada bank;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Sewa
yang dibayar atau terutang sehubungan dengan sewa guna usaha dengan hak opsi;<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; mso-list: l7 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Dividen
atau bagian laba yang diterima atau diperoleh perseroan terbatas sebagai wajib
pajak dalam negeri, koperasi, BUMN/BUMD, dari penyertaan modal pada badan usaha
yang didirikan dan bertempat kedudukan di Indonesia dengan syarat:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l5 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Dividen
berasal dari cadangan laba yang ditahan;<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l5 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Bagi
perseroan terbatas, BUMN/BUMB, kepemilikan saham pada badan yang memberikan
dividen paling rendah 25% (dua puluh lima persen) dari jumlah modal yang
disetor;<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l5 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Bagian
laba yang diterima atau diperoleh anggota dari perseroan komanditer yang
modalnya tidak terbagi atas saham-saham, persekutuan, perkumpulan, firma dan
kongsi termasuk pemegang unit penyertaan kontrak investasi kolektif.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l5 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">d.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">SHU
koperasi yang dibayarkan oleh koperasi kepada anggotanya;<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l5 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">e.<span style="font-family: 'Times New Roman'; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; line-height: 115%;">Penghasilan
yang dibayarkan atau terutang kepada badan usaha atas jasa keuangan yang
berfungsi sebagai penyalur pinjaman dan/atau pembiayaan.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<strong><span style="font-size: 12.0pt; font-weight: normal; line-height: 115%; mso-bidi-font-weight: bold;">Sumber </span></strong><b><span style="font-family: "Times New Roman","serif"; line-height: 115%;">: <o:p></o:p></span></b></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; line-height: 115%;"><span style="color: windowtext;"><a href="http://www.online-pajak.com/id/berita-dan-tips/pph-pajak-penghasilan-pasal-23">http://www.online-pajak.com/id/berita-dan-tips/pph-pajak-penghasilan-pasal-23</a></span></span></div>
Sifa Fatimahhttp://www.blogger.com/profile/05509990547534554142noreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-80279503986340160222016-01-08T17:53:00.002+07:002016-01-08T17:53:46.255+07:00Pajak Penghasilan Pasal 22<div class="MsoNormal" style="text-align: justify;">
<b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pengertian
PPh pasal 22<o:p></o:p></span></u></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 14.15pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Menurut
hukum Indonesia, Nomor 36 tahun 2008, Pajak Penghasilan Pasal 22 (PPh Pasal 22)
adalah<span class="apple-converted-space"> </span></span><strong><span style="font-weight: normal; mso-bidi-font-weight: bold;">bentuk
pemotongan atau pemungutan pajak yang dilakukan satu pihak terhadap Wajib Pajak
dan berkaitan dengan kegiatan perdagangan barang</span></strong><b>. </b>Mengingat
sangat bervariasinya obyek, pemungut, dan bahkan tarifnya, ketentuan PPh Pasal
22 relatif lebih rumit dibandingkan dengan PPh lainnya, seperti PPh 21 atau pun
23. Pada umumnya, PPh Pasal 22 dikenakan terhadap perdagangan barang yang
dianggap ‘menguntungkan’, sehingga baik penjual maupun pembelinya dapat
menerima keuntungan dari perdagangan tersebut. Karena itulah PPh Pasal 22 dapat
dikenakan baik saat penjualan maupun pembelian.<o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
<b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">PPh
Pasal 22 :<o:p></o:p></span></u></b></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l6 level1 lfo1; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak final :</span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l3 level1 lfo4; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Bendaharawan, BUMN&BUMD : 1,5% x harga jual (belum PPN)</span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l3 level1 lfo4; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Impor :</span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Memiliki Angka Pengenal Importir(API) : 2,5% x nilai impor</span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak ber-API : 7,5% x nilai impor</span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Lelang : 7,5% x nilai impor</span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Nilai impor : CIF (harga,asuransi,biaya angkut) + pungutan
lainnya</span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l3 level1 lfo4; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Produk industri :</span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l0 level1 lfo6; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Semen : 0,25% x harga jual</span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l0 level1 lfo6; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Baja : 0,30% x harga jual</span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l0 level1 lfo6; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Otomotif : 0,45% x harga jual</span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l0 level1 lfo6; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pedagang pengumpul</span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l6 level1 lfo1; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Final :</span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l3 level1 lfo4; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Rokok putih : 0,10% x harga bandrol</span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l3 level1 lfo4; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kertas : 0,10% x harga bandrol</span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0cm; mso-add-space: auto; mso-list: l3 level1 lfo4; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Produk pertamina : 0,3% x harga jual</span><o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">PPh Pasal 22 atas Impor</span></u></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tarif
2,5% (dua setengah persen) dari Nilai Impor, jika memiliki Angka Pengenal Impor
(API);<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tarif
7,5% (tujuh setengah persen) dari Nilai Impor, jika tidak memiliki API;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tarif
7,5% (tujuh setengah persen) dari harga jual lelang untuk barang yang tidak
dikuasai.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Nilai Impor = <i>Cost
Insurance and Freight</i> (CIF) + Bea Masuk + Bea Masuk Tambahan + Pungutan
Lain berdasarkan peraturan di bidang pabean<o:p></o:p></span></div>
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<b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-font-kerning: 18.0pt;">Tarif PPh Pasal 22<o:p></o:p></span></u></b></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas impor :<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yang
menggunakan Angka Pengenal Importir (API) = 2,5% x nilai impor;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Non-API =
7,5% x nilai impor;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yang tidak
dikuasai = 7,5% x harga jual lelang.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> pembelian barang yang dilakukan oleh DJPB, Bendahara Pemerintah,
BUMN/BUMD = 1,5% x harga pembelian (tidak termasuk PPN dan tidak
final.)<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas penjualan hasil produksi ditetapkan berdasarkan Keputusan
Direktur Jenderal Pajak, yaitu:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kertas =
0.1% x DPP PPN (Tidak Final)<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Semen =
0.25% x DPP PPN (Tidak Final)<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Baja = 0.3%
x DPP PPN (Tidak Final)<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Otomotif =
0.45% x DPP PPN (Tidak Final)<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas penjualan hasil produksi atau penyerahan barang oleh produsen
atau importir bahan bakar minyak,gas, dan pelumas adalah sebagai berikut:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pungutan PPh
Pasal 22 kepada penyalur/agen, bersifat final. Selain penyalur/agen bersifat
tidak final<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas pembelian bahan-bahan untuk keperluan industri atau ekspor
dari pedagang pengumpul ditetapkan = 0,25 % x harga pembelian (tidak termasuk
PPN)<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas impor kedelai, gandum, dan tepung terigu oleh
importir yang menggunakan API = 0,5% x nilai impor.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas penjualan<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pesawat
udara pribadi dengan harga jual lebih dari Rp 20.000.000.000,-<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kapal pesiar
dan sejenisnya dengan harga jual lebih dari Rp 10.000.000.000,-<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rumah
beserta tanahnya dengan harga jual atau harga pengalihannya lebih dari Rp
10.000.000.000,- dan luas bangunan lebih dari 500 m2.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apartemen,
kondominium,dan sejenisnya dengan harga jual atau pengalihannya lebih dari Rp
10.000.000.000,- dan/atau luas bangunan lebih dari 400 m2.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendaraan
bermotor roda empat pengangkutan orang kurang dari 10 orang berupa sedan, jeep,
sport utility vehicle(suv), <i>multi purpose vehicle</i>(mpv), minibus dan
sejenisnya dengan harga jual lebih dari Rp 5.000.000.000,- (lima miliar rupiah)
dan dengan kapasitas silinder lebih dari 3.000 cc. Sebesar 5% dari harga jual
tidak termasuk PPN dan PPnBM.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> yang tidak memiliki NPWP dipotong 100% lebih tinggi dari tarif PPh
Pasal 22.<o:p></o:p></span></div>
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<b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-font-kerning: 18.0pt;">Pengecualian Pemungutan Pajak Berdasarkan PPh
Pasal 22<o:p></o:p></span></u></b></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Impor barang-barang dan/atau
penyerahan barang yang berdasarkan
ketentuan peraturan perundang-undangan tidak terutang PPh. Pengecualian
tersebut, harus dinyatakan dengan Surat Keterangan Bebas PPh Pasal 22 yang
diterbitkan oleh Direktur Jenderal Pajak.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Impor
barang-barang yang dibebaskan dari bea masuk</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yang
dilakukan ke dalam Kawasan Berikat (kawasan tanpa bea masuk hingga barang
tersebut dikeluarkan untuk impor, ekspor atau re-impor) dan Entrepot Produksi
Untuk Tujuan Ekspor (EPTE), yaitu tempat penimbunan barang dagangan karena
pengimpornya tidak membayar bea masuk sebagaimana mestinya;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebagaimana
dimaksud dalam Pasal 6 dan Pasal 7 PP Nomor 6 Tahun 1969 tentang Pembebanan
atas Impor sebagaimana diubah dan ditambah terakhir dengan PP Nomor 26 tahun
1988 Jo. Peraturan Pemerintah Nomor 2 tahun 1973;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 1.0cm; mso-list: l4 level2 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berupa
kiriman hadiah;<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 1.0cm; mso-list: l4 level2 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk tujuan
keilmuan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l4 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembayaran
atas penyerahan barang</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> yang
dibebankan kepada belanja negara/daerah yang meliputi jumlah kurang dari Rp
2.000.000,- (bukan merupakan jumlah yang dipecah-pecah).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.3pt; margin-left: 14.2pt; mso-list: l4 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembayaran
untuk pembelian bahan bakar </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">minyak, listrik, gas, air minum/PDAM, benda-benda pos,
dan telepon.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sumber : <o:p></o:p></span></div>
<br />
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.online-pajak.com/id/berita-dan-tips/pph-pajak-penghasilan-pasal-22">http://www.online-pajak.com/id/berita-dan-tips/pph-pajak-penghasilan-pasal-22</a><o:p></o:p></span></div>
Sifa Fatimahhttp://www.blogger.com/profile/05509990547534554142noreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-60328840877752906552016-01-08T17:32:00.002+07:002016-01-08T17:34:51.092+07:00PPh Pasal 21<div class="MsoListParagraph" style="margin-bottom: 7.5pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 11.25pt; mso-add-space: auto; mso-list: l3 level1 lfo8; mso-outline-level: 2; text-indent: -14.2pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">A.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian
PPh Pasal 21 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 14.15pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut
Peraturan Direktur Jenderal Pajak Nomor PER-32/PJ/2015, Pajak Penghasilan Pasal
21 (PPh Pasal 21) adalah <b>pajak atas penghasilan</b> berupa gaji,
upah, honorarium, tunjangan, dan pembayaran lain dengan nama dan dalam bentuk
apapun sehubungan dengan pekerjaan atau jabatan, jasa, dan kegiatan yang
dilakukan oleh <b>orang pribadi subyek pajak dalam negeri</b>.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo8; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">B.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PTKP
(Penghasilan Tidak Kena Pajak) Terbaru</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 14.15pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif PTKP
terbaru selama setahun untuk perhitungan PPh Pasal 21 berdasarkan <b><span style="color: black;"><a href="http://www.online-pajak.com/id/berita-dan-tips/peraturan-menteri-keuangan-nomor-122pmk0102015-tentang-penyesuaian-penghasilan-tidak-kena-pajak-ptkp"><span style="color: windowtext; text-decoration: none; text-underline: none;">Peraturan
Menteri Keuangan No. 122/PMK010/2015</span></a> dan <a href="http://www.online-pajak.com/sites/pajak/files/Per-2015-032_juklak%20PPh%2021_0.pdf" target="_blank"><span style="color: windowtext; text-decoration: none; text-underline: none;">Peraturan Direktorat Jenderal Pajak No. PER-32/PJ/2015</span></a> </span>a</b>dalah
sebagai berikut:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp 36.000.000,-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> untuk
diri Wajib Pajak orang pribadi dan istri yang penghasilannya digabung dengan
penghasilan suami. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp 3.000.000,- </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">tambahan
untuk Wajib Pajak yang kawin;<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp 3.000.000,-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> tambahan
untuk setiap anggota keluarga
sedarah dan keluarga semenda dalam garis keturunan lurus serta anak
angkat yang menjadi tanggungan sepenuhnya, paling banyak 3 rang untuk setiap
keluarga.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo8; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">C.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PTKP Terbaru
Berlaku Sejak 2015 </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 14.15pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berdasarkan
Siaran Pers Direktorat Jenderal Pajak, meskipun diundangkan pada tanggal 29
Juni 2015, Peraturan Menteri Keuangan tersebut mulai berlaku sejak tahun pajak 2015, sehingga menimbulkan
konsekuensi sebagai berikut:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l7 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perhitungan PPh Pasal 21 terutang untuk Masa Pajak Juli s.d Desember 2015 dihitung dengan
menggunakan PTKP terbaru.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l7 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 21 untuk Masa Pajak Januari s.d Juni 2015 yang telah
dihitung, disetor dan dilaporkan dengan menggunakan PTKP lama dilakukanpembetulan dengan menggunakan PTKP terbaru.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 14.15pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelebihan
setor akibat pembetulan perhitungan PPh Pasal 21 Masa Pajak Januari s.d Juni
2015 dikompensasikan terhadap PPh
Pasal 21 Masa Pajak Juli s.d Desember 2015. Sementara itu, perhitungan tarif PTKP pegawai seperti
yang diatur dalam Peraturan DJP PER-32/PJ/2015 adalah sebagai berikut:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif PTKP ditentukan berdasarkan keadaan pada awal tahun kalender.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kecuali, untuk pegawai yang baru datang dan menetap di
Indonesia dalam bagian tahun kalender, ditentukan berdasarkan keadaan pada awal bulan dari bagian tahun kalender yang
bersangkutan. <o:p></o:p></span></div>
<div class="MsoListParagraph" style="margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo8; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">D.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PTKP Terbaru
Per Bulan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 14.15pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PTKP terbaru
per bulan untuk perhitungan PPh Pasal 21 terbaru sebagaimana yang dimaksud
Pasal 10 ayat (2) huruf c adalah sebagai berikut:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l5 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 3.000.000,- untuk diri wajib
pajak orang pribadi;<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l5 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 250.000,- tambahan untuk wajib
pajak yang kawin, dan;<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l5 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 250.000,- tambahan untuk setiap
anggota keluarga sedarah dan keluarga semenda dalam garis keturunan lurus atau
anak angkat, yang menjadi tanggungan sepenuhnya, paling banyak 3 untuk setiap
keluarga. <o:p></o:p></span></div>
<div class="MsoListParagraph" style="margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo8; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">E.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PTKP Terbaru
Bagi Karyawati dan Karyawati Kawin</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PTKP terbaru bagi karyawati berlaku
ketentuan sebagai berikut:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l2 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bagi karyawati kawin, tarif PTKP terbaru adalah
sebesar PTKP untuk dirinya sendiri;<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l2 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bagi karyawati tidak kawin, tarif PTKP terbaru adalah
sebesar PTKP untuk dirinya sendiri ditambah PTKP untuk keluarga yang menjadi
tanggungan sepenuhnya.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l2 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bagi karyawati kawin yang suaminya tidak menerima atau
memperoleh penghasilan dan menunjukan keterangan tertulis dari pemerintah
daerah (kecamatan), maka tarif PTKP terbaru adalah PTKP untuk dirinya sendiri
ditambah PTKP untuk status kawin dan PTKP untuk keluarga yang menjadi
tanggungan sepenuhnya. <o:p></o:p></span></div>
<div class="MsoListParagraph" style="margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo8; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">F.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PTKP Pegawai Tidak Tetap atau Tenaga Kerja Lepas</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 14.15pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bagi <a href="http://www.online-pajak.com/id/berita-dan-tips/pph-pajak-penghasilan-pasal-21/pph-21-bukan-pegawai"><span style="color: windowtext; mso-bidi-font-weight: bold; text-decoration: none; text-underline: none;">pegawai tidak tetap atau tenaga kerja </span><span style="color: windowtext; text-decoration: none; text-underline: none;">lepas</span></a> yang
penghasilannya tidak dibayar secara bulanan atau jumlah kumulatifnya dalam 1
(satu) bulan kalender belum melebihi Rp 3.000.000,00 (tiga juta rupiah), maka
berlaku ketentuan berikut ini:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l8 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tidak dilakukan pemotongan PPh Pasal 21, jika
penghasilan sehari belum melebihi
Rp 300.000,-<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l8 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dilakukan pemotongan PPh Pasal 21, jika penghasilan sehari sebesar atau melebihi Rp 300.000,- tersebut
merupakan jumlah yang dapat dikurangkan dari penghasilan bruto;<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l8 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bila pegawai tidak tetap memperoleh penghasilan kumulatif dalam 1 (satu) bulan kalender
melebihi Rp 3.000.000,- maka jumlah tersebut dapat dikurangkan dari
penghasilan bruto;<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l8 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rata-rata penghasilan sehari adalah rata-rata upah
mingguan, upah satuan, atau upah borongan untuk setiap hari kerja yang
digunakan. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l8 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PTKP sebenarnya adalah sebesar PTKP untuk jumlah hari
kerja yang sebenarnya.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l8 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PTKP sehari sebagai dasar untuk menetapkan PTKP yang
sebenarnya adalah sebesar PTKP per tahun Rp 36.000.000,- dibagi 360 hari.
<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l8 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bila pegawai tidak tetap atau tenaga kerja lepas
tersebut mengikuti program jaminan atau tunjangan hari tua, maka iuran yang
dibayar sendiri dapat dikurangkan dari penghasilan bruto.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 14.15pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berdasarkan Peraturan Menteri Keuangan RI Nomor 152/
PMK.010/2015 tentang Penetapan Bagian Penghasilan Sehubungan dengan
Pekerjaan dari Pegawai Harian dan Mingguan serta Pegawai Tidak Tetap Lainnya
yang Tidak Dikenakan Pemotongan Pajak Penghasilan:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l4 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan yang kurang dari 300.000,- per hari tidak dikenakan pemotongan
pajak penghasilan.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; mso-list: l4 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0cm; text-align: justify; text-indent: -21.8pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ketentuan
penghasilan tidak kena pajak itu tidak
berlaku dalam hal:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l6 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan bruto dimaksud jumlahnya melebihi Rp
3.000.000,- sebulan; atau<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l6 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan dimaksud dibayar secara bulanan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; mso-list: l4 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ketentuan pada pasal 1 dan 2 tersebut tidak berlaku atas:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l6 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan berupa honorarium<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; mso-list: l6 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Komisi yang dibayarkan kepada penjaja barang dan
petugas dinas luar asuransi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo8; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">G.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> perhitungan PPh 21 <o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh
perhitungan PPh pasal 21 terbaru karyawan atau pegawai tetap adalah sebagai
berikut :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ika adalah
karyawati pada perusahaan PT. Sinar Unggul dengan status menikah dan mempunyai
tiga anak. Suami Ika merupakan pegawai negeri sipil di Dinas Kesehatan
Kabupaten Tangerang. Ika menerima gaji Rp 3.000.000,- per bulan. PT. Sinar
Unggul mengikuti program pensiun dan BPJS Kesehatan. Perusahaan membayar iuran
pensiun kepada dana pensiun yang pendiriannya telah disahkan oleh Menteri
Keuangan, sebesar Rp 40.000,- per bulan. Ika juga membayar iuran pensiun
sebesar Rp 30.000,- per bulan, <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ika juga
membayar iuran pensiun sebesar Rp 30.000,- sebulan, di samping itu perusahaan
membayarkan iuran Jaminan Hari Tua karyawannya setiap bulan sebesar 3,70% dari
gaji, sedangkan Ika membayar iuran Jaminan Hari Tua setiap bulan sebesar 2,00%
dari gaji. Premi Jaminan Kecelakaan Kerja dan Jaminan Kematian dibayar oleh
pemberi kerja dengan jumlah masing-masing sebesar 1,00% dan 0,30% dari
gaji. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: 18.75pt; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pada bulan
Juli 2016 di samping menerima pembayaran gaji, Ika juga menerima uang lembur (<i>overtime</i>)
sebesar Rp 2.000.000,-. Perhitungan PPh Pasal 21 bulan Juli 2016 adalah sebagai
berikut:<o:p></o:p></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 3.75pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184; width: 586px;">
<tbody>
<tr style="height: 13.05pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 219.75pt;" width="293"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Gaji</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 127.55pt;" width="170"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 92.15pt;" width="123"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.000.000,00<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 13.05pt; mso-yfti-irow: 1;">
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 219.75pt;" width="293"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(i) <b>Tunjangan
Lainnya</b>: lembur (<i>overtime</i>)<o:p></o:p></span></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 127.55pt;" width="170"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 92.15pt;" width="123"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.000.000,00<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 13.05pt; mso-yfti-irow: 2;">
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 219.75pt;" width="293"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(ii) <b>Premi
Jaminan Kecelakaan Kerja</b> (JKK) 1.00%<o:p></o:p></span></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 127.55pt;" width="170"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 92.15pt;" width="123"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">30.000,00<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 13.05pt; mso-yfti-irow: 3;">
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 219.75pt;" width="293"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Premi
Jaminan Kematian 0.30%</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 127.55pt;" width="170"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 92.15pt;" width="123"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">9.000,00</span></u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 13.05pt; mso-yfti-irow: 4;">
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 219.75pt;" width="293"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan
bruto</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 127.55pt;" width="170"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 92.15pt;" width="123"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.039.000,00<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 13.05pt; mso-yfti-irow: 5;">
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 219.75pt;" width="293"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengurangan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 127.55pt;" width="170"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 92.15pt;" width="123"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
</tr>
<tr style="height: 10.45pt; mso-yfti-irow: 6;">
<td style="height: 10.45pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 219.75pt;" width="293"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Biaya
Jabatan: 5% x 5.039.000,00 = 251.950,00<o:p></o:p></span></div>
</td>
<td style="height: 10.45pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 127.55pt;" width="170"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.online-pajak.com/id/berita-dan-tips/pph-pajak-penghasilan-pasal-21/perhitungan-pajak-penghasilan-pph-pasal-21#iii"><b><span style="color: windowtext; text-decoration: none; text-underline: none;">(iii)</span></b></a> 251.950,00<o:p></o:p></span></div>
</td>
<td style="height: 10.45pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 92.15pt;" width="123"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
</tr>
<tr style="height: 13.05pt; mso-yfti-irow: 7;">
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 219.75pt;" width="293"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Iuran
Jaminan Hari Tua (JHT) 2% dari gaji pokok<o:p></o:p></span></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 127.55pt;" width="170"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">60.000,00<o:p></o:p></span></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 92.15pt;" width="123"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
</tr>
<tr style="height: 13.05pt; mso-yfti-irow: 8;">
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 219.75pt;" width="293"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. <a href="http://www.online-pajak.com/id/berita-dan-tips/pph-pajak-penghasilan-pasal-21/perhitungan-pajak-penghasilan-pph-pasal-21#iv"><b><span style="color: windowtext; text-decoration: none; text-underline: none;">(iv)</span></b></a> Iuran
Pensiun (bila ada)<o:p></o:p></span></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 127.55pt;" width="170"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">30.000,00</span></u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 92.15pt;" width="123"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
</tr>
<tr style="height: 13.05pt; mso-yfti-irow: 9;">
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 219.75pt;" width="293"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 127.55pt;" width="170"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 92.15pt;" width="123"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(341.950,00)</span></u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 13.05pt; mso-yfti-irow: 10;">
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 219.75pt;" width="293"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan
neto sebulan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 127.55pt;" width="170"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 92.15pt;" width="123"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.697.050,00<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 13.05pt; mso-yfti-irow: 11;">
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 219.75pt;" width="293"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 127.55pt;" width="170"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 92.15pt;" width="123"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
</tr>
<tr style="height: 10.45pt; mso-yfti-irow: 12;">
<td style="height: 10.45pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 219.75pt;" width="293"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.online-pajak.com/id/berita-dan-tips/pph-pajak-penghasilan-pasal-21/perhitungan-pajak-penghasilan-pph-pasal-21#v"><b><span style="color: windowtext; text-decoration: none; text-underline: none;">(v)</span></b></a> Penghasilan
neto setahun 12 x 4.697.050,00<o:p></o:p></span></div>
</td>
<td style="height: 10.45pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 127.55pt;" width="170"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
<td style="height: 10.45pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 92.15pt;" width="123"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">56.364.600,00<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 13.05pt; mso-yfti-irow: 13;">
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 219.75pt;" width="293"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.online-pajak.com/id/berita-dan-tips/pph-pajak-penghasilan-pasal-21/perhitungan-pajak-penghasilan-pph-pasal-21#vi"><b><span style="color: windowtext; text-decoration: none; text-underline: none;">(vi)</span></b></a> Penghasilan
Tidak Kena Pajak (PTKP): (TK/0) untuk WP sendiri<o:p></o:p></span></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 127.55pt;" width="170"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">36.000.000,00</span></u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 92.15pt;" width="123"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
</tr>
<tr style="height: 13.05pt; mso-yfti-irow: 14;">
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 219.75pt;" width="293"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 127.55pt;" width="170"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 92.15pt;" width="123"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(36.000.000,00</span></u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">)<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 13.05pt; mso-yfti-irow: 15;">
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 219.75pt;" width="293"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan
Kena Pajak setahun</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 127.55pt;" width="170"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 92.15pt;" width="123"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">20.364.600,00<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 13.05pt; mso-yfti-irow: 16;">
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 219.75pt;" width="293"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.online-pajak.com/id/berita-dan-tips/pph-pajak-penghasilan-pasal-21/perhitungan-pajak-penghasilan-pph-pasal-21#vii"><b><span style="color: windowtext; text-decoration: none; text-underline: none;">(vii)</span></b></a> Pembulatan<o:p></o:p></span></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 127.55pt;" width="170"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 92.15pt;" width="123"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">20.364.600,00<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 13.05pt; mso-yfti-irow: 17;">
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 219.75pt;" width="293"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh
Terutang </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(lihat <a href="http://www.online-pajak.com/id/berita-dan-tips/pph-pajak-penghasilan-pasal-21/tarif-pph-21"><b><span style="color: windowtext; text-decoration: none; text-underline: none;">Tarif PPh
Pasal 21</span></b></a>)<o:p></o:p></span></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 127.55pt;" width="170"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 92.15pt;" width="123"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
</tr>
<tr style="height: 13.05pt; mso-yfti-irow: 18;">
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 219.75pt;" width="293"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5% x
50.000.000,00<o:p></o:p></span></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 127.55pt;" width="170"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
<td style="height: 13.05pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 92.15pt;" width="123"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.018.200,00<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 17.95pt; mso-yfti-irow: 19; mso-yfti-lastrow: yes;">
<td style="height: 17.95pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 219.75pt;" width="293"><div class="MsoNormal" style="line-height: 16.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: Helvetica, sans-serif; font-size: 10.5pt;">PPh Pasal 21 bulan Juli</span></b><span style="font-family: Helvetica, sans-serif; font-size: 10.5pt;"> = 1.018.200,00 :
12<o:p></o:p></span></div>
</td>
<td style="height: 17.95pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 127.55pt;" width="170"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
</td>
<td style="height: 17.95pt; padding: 0cm 3.75pt 0cm 3.75pt; width: 92.15pt;" width="123"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">84.850,00<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 18.75pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">*Berlaku
bagi WP dengan NPWP, tanpa NPWP maka perlu dikalikan 120% : Rp 84.850,00 x 120%
= Rp 101.820,00<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Sumber : <o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="color: windowtext;"><a href="http://www.online-pajak.com/id/berita-dan-tips/pph-pajak-penghasilan-pasal-21">http://www.online-pajak.com/id/berita-dan-tips/pph-pajak-penghasilan-pasal-21</a></span><o:p></o:p></span></div>
<div class="MsoNormal">
<a href="http://www.online-pajak.com/id/berita-dan-tips/pph-pajak-penghasilan-pasal-21/perhitungan-pajak-penghasilan-pph-pasal-21" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 115%;">http://www.online-pajak.com/id/berita-dan-tips/pph-pajak-penghasilan-pasal-21/perhitungan-pajak-penghasilan-pph-pasal-21</a></div>
Sifa Fatimahhttp://www.blogger.com/profile/05509990547534554142noreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-35716099295793140842015-09-17T19:08:00.002+07:002015-09-17T19:09:10.751+07:00TEORI DAN KONSEP PERPAJAKAN<div class="MsoNormal">
<b><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif;">Pengertian
Pajak<o:p></o:p></span></span></b></div>
<div class="MsoNormal">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif;">Menurut Prof. Dr. P. J. A. Andriani, Pajak adalah
iuran kepada negara (yang dapat di paksakan) yang terutang oleh yang wajib
membayarnya menurut peraturan-peraturan dengan tidak mendapat prestasi kembali,
yang langsung dapat ditunjuk dan yang gunanya adalah untuk membiayai
pengeluaran-pengeluaran umum yang berhubungan dengan tugas negara untuk
menyelenggarakan pemerintahan.<o:p></o:p></span></span></div>
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<div class="MsoNormal">
<span style="font-size: 16px; line-height: 18.3999996185303px;"><span style="font-family: Arial, Helvetica, sans-serif;"><br /></span></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: 12pt;"><b>Pajak :</b></span><span style="font-size: 13.5pt;"><o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: 13.3333330154419px; font-stretch: normal;">-</span><span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]--><span style="font-size: 12pt;">Kontribusi
kepada negara<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: 13.3333330154419px; font-stretch: normal;">-</span><span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]--><span style="font-size: 12pt;">Berdasarkan Undan</span><span style="font-size: 12pt;">g-Undang</span></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: 10pt; text-indent: -14.2pt;"><span style="font-size: 7pt; font-stretch: normal;">- </span></span><span style="font-size: 12pt; text-indent: -14.2pt;">Tidak </span><span style="font-size: 12pt; text-indent: -14.2pt;">memberikan imbalan secara
langsung </span></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: 13.3333330154419px; font-stretch: normal;">-</span><span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]--><span style="font-size: 12pt;">Dapat </span><span style="font-size: 12pt;">dipaksakan</span><span style="font-size: 13.5pt;"><o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<span style="font-size: 12pt;"><span style="font-family: Arial, Helvetica, sans-serif;"><br /></span></span></div>
<br />
<div class="MsoNormal">
<b><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif;">Tujuan
Pajak<o:p></o:p></span></span></b></div>
<div class="MsoNormal">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif;">- Untuk pembangunan sarana umum<o:p></o:p></span></span></div>
<div class="MsoNormal">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif;">- Untuk pembiayaan penyelenggaraan negara :
Pembayaran gaji pegawai negeri, presiden, polisi, dll<o:p></o:p></span></span></div>
<div class="MsoNormal">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif;">- Untuk pembiayaan lain untuk memberikan rasa aman
kepada masyarakat.<o:p></o:p></span></span></div>
<div class="MsoNormal">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif;"><br /></span></span></div>
<div class="MsoNormal">
<b><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif;">Ciri-Ciri
Pajak<o:p></o:p></span></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l2 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Arial, Helvetica, sans-serif;"><span style="line-height: 115%;"><span style="font-size: 12pt;">a -</span> </span>Di<span style="font-size: 12pt; line-height: 115%;">pungut
berdasarkan UU serta aturan pelaksanaannya<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l2 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif;"> - Dalam
pembayaran pajak tidak dapat ditunjukkan adanya kontraprestasi<o:p></o:p></span></span></div>
<div class="MsoNormal">
<b><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif;"><br /></span></span></b></div>
<div class="MsoNormal">
<b><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif;">Fungsi
Pajak :<o:p></o:p></span></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: 12pt; line-height: 115%;"><span style="font-size: 7pt; font-stretch: normal; line-height: normal;"> -- </span></span><span style="font-size: 12pt; line-height: 115%;">Penerimaan
(Budgeter) : sumber dana yang diperuntukkan bagi pembiayaan </span></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: 12pt; line-height: 115%;"> pengeluaran-</span></span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; line-height: 115%; text-indent: -18pt;">pengeluaran pemerintahan. Dalam APBN, pajak merupakan sumber</span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; line-height: 115%; text-indent: -18pt;"> penerimaan dalam negeri</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif;"> - Mengatur
(Regulator) : sebagai alat untuk
mengatur/melaksanakan kebijakan di bidang</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif;"> sosial dan ekonomi, misal PPnBM untuk
minuman keras dan barang mewah lainnya.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif;"> Dikenakan pajak lebih tinggi untuk
barang mewah, dalam dalam rangka upaya mengatur</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif;"> agar tingkat konsumsi
barang- barang mewah dapat dikendalikan.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif;"> - Redistribusi
: lebih ditekankan unsur pemerataan dan keadilan dalam masyarakat. Fungsi ini
terlihat dari adanya lapisan tairf dalam pengenaan pajak dengan adanya tarif
pajak</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif;"> yang lebih besar untuk tingkat penghasilan yang lebih tinggi.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: 12pt; line-height: 115%;">d - </span><span style="font-size: 12pt; line-height: 115%;">Demokrasi
: wujud sistem gotong royong, dikaitkan dengan tingkat pelayanan pemerintah.<o:p></o:p></span></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b><span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif;">Azas
Pajak (Adam Smith)<o:p></o:p></span></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo3; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: 12pt; line-height: 115%;">a -<span style="font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Equality
: pajak adil dan merata, adil secara vertikal dan adil secara horizontal<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo3; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: 12pt; line-height: 115%;">b -<span style="font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Convinience
: tidak menyulitkan, pay as you earn, ex : with holding system<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo3; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Arial, Helvetica, sans-serif;"><span style="font-size: 12pt; line-height: 115%;">c -<span style="font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Certainty
: tidak sewenang-wenang berdasarkan undang-undang yang dilaksanakan.<o:p></o:p></span></span></div>
<br />
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo3; text-indent: -18.0pt;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif;"> - Economy
: efisien, ex:self assesment.</span><span style="font-family: Times New Roman, serif;"><o:p></o:p></span></span></div>
Sifa Fatimahhttp://www.blogger.com/profile/05509990547534554142noreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-35635162273583413252013-06-30T20:57:00.001+07:002013-06-30T21:03:37.451+07:00Kegiatan Prakerin Minggu Ke 12 Di PT.Dirgantara Indonesia<span style="font-family: Courier New, Courier, monospace;">Hallo sobat! Saya kembali nih. Ga kerasa yah sekarang udah minggu terakhir saya Prakerin di PT.Dirgantara Indonesia. LAngsung aja yuk ..</span><br />
<span style="font-family: Courier New, Courier, monospace;"><br /></span>
<span style="font-family: Courier New, Courier, monospace;">Senin, 24 Juni 2013 : Troubleshooting harddsk, Perawatan PC, Aktivasi Windows 8.</span><br />
<span style="font-family: Courier New, Courier, monospace;"><br /></span>
<span style="font-family: Courier New, Courier, monospace;">Selasa, 25 Juni 2013 : Install Deep Freeze, Install Recuva, Backup data, Update Anti Virus AVG.</span><br />
<span style="font-family: Courier New, Courier, monospace;"><br /></span>
<span style="font-family: Courier New, Courier, monospace;">Rabu, 26 Juni 2013 : Pengisian Identitas, Troubleshooting Jaringan, Distribusi PC.</span><br />
<span style="font-family: Courier New, Courier, monospace;"><br /></span>
<span style="font-family: Courier New, Courier, monospace;">Kamis, 27 Juni 2013 : Sharing Printer, Distribusi PC, Relokasi PC.</span><br />
<span style="font-family: Courier New, Courier, monospace;"><br /></span>
<span style="font-family: Courier New, Courier, monospace;">Jum'at, 28 Juni 2013 : Sharing Printer, Install Google Earth.</span><br />
<span style="font-family: Courier New, Courier, monospace;"><br /></span>
<span style="font-family: Courier New, Courier, monospace;"><br /></span>
<span style="font-family: Courier New, Courier, monospace;">Itulah kegiatan saya di minggu ke 12 atau terakhir ini. Sampai bertemu di postingan saya selanjutnya ..</span>Sifa Fatimahhttp://www.blogger.com/profile/05509990547534554142noreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-69453281582947324692013-06-30T20:44:00.000+07:002013-07-02T20:30:59.532+07:00Kegiatan Prakerin Minggu Ke 10 dan 11 Di PT.Dirgantara Indonesia<div style="text-align: justify;">
<span style="font-family: Courier New, Courier, monospace;"><span style="background-color: white; line-height: 17px;">Hallo sobat blogger! Apa kabar semua? Udah lama ya saya ga ngepost, sekarang saya mau posting kegiatan saya di minggu ke 10 dan ke 11 ini. langsung aja yuk :D</span></span></div>
<div>
<div style="text-align: justify;">
<span style="font-family: Courier New, Courier, monospace;"><span style="background-color: white; line-height: 17px;"><br /></span></span></div>
</div>
<div>
<div style="text-align: justify;">
<span style="font-family: Courier New, Courier, monospace;"><span style="background-color: white; line-height: 17px;">*Minggu 10*</span></span></div>
<div>
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<span style="background-color: white; font-family: Courier New, Courier, monospace; line-height: 19.5px;"><br /></span></div>
</div>
<div>
<div style="text-align: justify;">
<span style="background-color: white; font-family: Courier New, Courier, monospace; line-height: 19.5px;">Senin 10 Juni 2013 : Memasang Infocus , Installasi Debian 6. </span></div>
</div>
<div>
<div style="text-align: justify;">
<span style="background-color: white; font-family: Courier New, Courier, monospace;"><span style="line-height: 19.5px;"><br /></span>
</span></div>
<div style="text-align: justify;">
<span style="font-family: Courier New, Courier, monospace;"><span style="background-color: white; line-height: 19.5px;">Selasa 11 Juni 2013 : Troubleshooting jaringan, Install dan update anti virus Avira, Restore komputer, Install aplikasi.</span></span></div>
<span style="background-color: white;"><br /></span>
<div style="text-align: justify;">
<span style="background-color: white; font-family: 'Courier New', Courier, monospace; line-height: 19.5px;"><br /></span></div>
<div style="text-align: justify;">
<span style="background-color: white; font-family: 'Courier New', Courier, monospace; line-height: 19.5px;">Rabu 12 Juni 2013 : Install driver, Setting proxy , Distribusi pc. </span></div>
<span style="background-color: white;"><br /></span>
<span style="background-color: white;"><br /></span>
<div style="text-align: justify;">
<span style="background-color: white; font-family: 'Courier New', Courier, monospace; line-height: 19.5px;"><br /></span></div>
<div style="text-align: justify;">
<span style="background-color: white; font-family: 'Courier New', Courier, monospace; line-height: 19.5px;">Kamis 13 Juni 2013 : Install ulang windows 7, Install driver serta aplikasi, Setting IP & Proxy, Install SAP, Cloning harddisk.</span></div>
<span style="background-color: white;"><br /></span>
<span style="background-color: white;"><br /></span>
<div style="text-align: justify;">
<span style="background-color: white; font-family: 'Courier New', Courier, monospace; line-height: 19.5px;"><br /></span></div>
<div style="text-align: justify;">
<span style="background-color: white; font-family: 'Courier New', Courier, monospace; line-height: 19.5px;">Jum'at 14 Juni 2013 : Cloning harddisk, Install driver VGA, Setting IP & Proxy, mengecek harddisk, Menambah jaringan.</span></div>
<span style="background-color: white;"><br /></span>
<span style="background-color: white;"><br /></span>
<div style="text-align: justify;">
<span style="background-color: white; font-family: 'Courier New', Courier, monospace; line-height: 19.5px;"><br /></span></div>
<div style="text-align: justify;">
<span style="background-color: white; font-family: 'Courier New', Courier, monospace; line-height: 19.5px;"><br /></span></div>
<span style="background-color: white; font-family: Courier New, Courier, monospace;"><span style="line-height: 19.5px;"></span></span><br />
<div style="text-align: justify;">
<span style="font-family: Courier New, Courier, monospace;"><span style="background-color: white; line-height: 19.5px;">*Minggu 11*</span></span></div>
<span style="font-family: Courier New, Courier, monospace;"><span style="background-color: white; line-height: 19.5px;">
</span></span><br />
<span style="background-color: white;"><br /></span>
<div style="text-align: justify;">
<span style="background-color: white; font-family: 'Courier New', Courier, monospace; line-height: 19.5px;"><br /></span></div>
<div style="text-align: justify;">
<span style="background-color: white; font-family: 'Courier New', Courier, monospace; line-height: 19.5px;">Senin 17 Juni 2013 : Install ulang windows XP, Install driver serta aplikasi, Install dan konfigurasi oracle, memasang VGA card.</span></div>
<span style="background-color: white;"><br /></span>
<span style="background-color: white;"><br /></span>
<div style="text-align: justify;">
<span style="background-color: white; font-family: 'Courier New', Courier, monospace; line-height: 19.5px;"><br /></span></div>
<div style="text-align: justify;">
<span style="background-color: white; font-family: 'Courier New', Courier, monospace; line-height: 19.5px;">Selasa 18 Juni 2013 : Penyusunan laporan, Install windows 7.</span></div>
<span style="background-color: white;"></span><br />
<div style="text-align: justify;">
<span style="background-color: white; font-family: 'Courier New', Courier, monospace; line-height: 19.5px;"><br /></span></div>
<span style="background-color: white;">
<span style="font-family: Courier New, Courier, monospace;">
</span></span><br />
<div style="text-align: justify;">
<span style="background-color: white; font-family: Courier New, Courier, monospace;"><span style="line-height: 19.5px;">Rabu 19 Juni 2013 : I</span><span style="line-height: 19.5px;">nstall aplikasi, setting IP dan Proxy, Install SAP, penyusunan laporan.</span></span></div>
<span style="background-color: white;"><br /></span>
<div style="text-align: justify;">
<span style="background-color: white; font-family: 'Courier New', Courier, monospace; line-height: 19.5px;"><br /></span></div>
<div style="text-align: justify;">
<span style="background-color: white; font-family: 'Courier New', Courier, monospace; line-height: 19.5px;">Kamis 20 Juni 2013 : Install ulang windows xp, driver, aplikasi, Install driver printer.</span></div>
<span style="background-color: white;"><br /></span>
<span style="background-color: white;"><br /></span>
<div style="text-align: justify;">
<span style="background-color: white; font-family: 'Courier New', Courier, monospace; line-height: 19.5px;"><br /></span></div>
<div style="text-align: justify;">
<span style="background-color: white; font-family: 'Courier New', Courier, monospace; line-height: 19.5px;">Jum'at 21 Juni 2013 : Install ulang windows xp, driver, aplikasi, Install driver printer.</span></div>
<span style="background-color: white;"><br /></span>
<span style="background-color: white;"><br /></span>
<div style="text-align: justify;">
<span style="background-color: white;"><br /></span></div>
<span style="background-color: white;"></span><br />
<div style="text-align: justify;">
<span style="background-color: white; font-family: 'Courier New', Courier, monospace;"><br /></span></div>
<span style="background-color: white;">
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<span style="font-family: 'Courier New', Courier, monospace;"><br /></span></div>
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<span style="font-family: 'Courier New', Courier, monospace; line-height: 19.5px;"><br /></span></div>
</span><br />
<span style="background-color: white;"><br /></span>
<div style="text-align: justify;">
<span style="font-family: Courier New, Courier, monospace;"><span style="background-color: white; line-height: 19.5px;"><br /></span></span></div>
<div style="text-align: justify;">
<span style="font-family: Courier New, Courier, monospace;"><span style="background-color: white; line-height: 19.5px;"><br /></span></span></div>
<div style="text-align: justify;">
<span style="background-color: white;"><span style="font-family: Courier New, Courier, monospace;"><span style="line-height: 19.5px;">Nah itu kegiatan saya di minggu ke 10 dan 11, kegiatan saya di minggu selanjutnya akan saya posting nanti. see you guys..</span></span><span style="font-family: Courier New, Courier, monospace;"><span style="line-height: 19.5px;">Nah itu kegiatan saya di minggu ke 10 dan 11, kegiatan saya di minggu selanjutnya akan saya posting nanti. see you guys..</span></span><span style="font-family: Courier New, Courier, monospace;"><span style="line-height: 19.5px;">Nah itu kegiatan saya di minggu ke 10 dan 11, kegiatan saya di minggu selanjutnya akan saya posting nanti. see you guys..</span></span></span></div>
<span style="background-color: white;"></span><br />
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<span style="background-color: white; font-family: 'Courier New', Courier, monospace; line-height: 19.5px;"><br /></span></div>
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<span style="color: #333333; font-family: 'lucida grande', tahoma, verdana, arial, sans-serif; font-size: 13px; line-height: 19.5px;"><br /></span></div>
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Sifa Fatimahhttp://www.blogger.com/profile/05509990547534554142noreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-42447247500395294192013-06-06T17:21:00.001+07:002013-06-06T17:21:21.216+07:00Kegiatan Prakerin Minggu Ke 9 Di PT.Dirgantara Indonesia<span style="font-family: Courier New, Courier, monospace;">Hallo sobat blogger! kembali lagi saya ngepost tentang kegiatan Prakerin saya di minggu ke 9 ini.</span><br />
<span style="font-family: Courier New, Courier, monospace;">Oke, langsung aja yuk!!</span><br />
<span style="font-family: Courier New, Courier, monospace;"><br /></span>
<br />
<br />
<span style="font-family: Courier New, Courier, monospace;">Senin 03 Juni 2013</span><br />
<span style="font-family: Courier New, Courier, monospace;">Mengarsipkan dokumen</span><br />
<span style="font-family: Courier New, Courier, monospace;"><br /></span>
<span style="font-family: Courier New, Courier, monospace;">Selasa 04 Juni 2013</span><br />
<span style="font-family: Courier New, Courier, monospace;">Cloning 16 PC, Install driver, Install Open Suse</span><br />
<span style="font-family: Courier New, Courier, monospace;"><br /></span>
<span style="font-family: Courier New, Courier, monospace;">Rabu 05 Juni 2013 - Jum'at 07 Juni 2013</span><br />
<span style="font-family: Courier New, Courier, monospace;">Libur</span><br />
<span style="font-family: Courier New, Courier, monospace;"><br /></span>
<span style="font-family: Courier New, Courier, monospace;"><br /></span>
<span style="font-family: Courier New, Courier, monospace;"><br /></span>
<span style="font-family: Courier New, Courier, monospace;"><br /></span>
<span style="font-family: Courier New, Courier, monospace;">Oke, mungkin itu saja kegiatan saya di minggu ke 9 ini. Minggu selanjutnya akan saya posting nanti.</span><br />
<span style="font-family: Courier New, Courier, monospace;">Samapai jumpa!!!</span>Sifa Fatimahhttp://www.blogger.com/profile/05509990547534554142noreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-79671776798536531702013-06-03T11:46:00.001+07:002013-06-03T11:47:40.074+07:00Kegiatan Prakerin Minggu Ke 6, 7 dan 8 Di PT.Dirgantara Indonesia<div style="font-family: "Courier New",Courier,monospace;">
<span style="font-size: small; font-weight: normal;">Hai sobat bloger! Apa kabar?<br />
Saya mau ngelanjutin cerita saya tentang kegiatan prakerin di PT.Dirgantara Indonesia.
<br />
Langsung aja yuk!</span></div>
<div style="font-family: "Courier New",Courier,monospace;">
<br /></div>
<div style="font-family: "Courier New",Courier,monospace;">
<span style="font-weight: normal;"><span style="font-size: x-small;"> </span></span> </div>
<div style="font-family: "Courier New",Courier,monospace;">
<br /></div>
<div style="font-family: "Courier New",Courier,monospace;">
Minggu ke 6</div>
<div style="font-family: "Courier New",Courier,monospace;">
<br /></div>
<div style="font-family: "Courier New",Courier,monospace;">
Senin 13 Mei 2013
<br />Instal driver dan Aplikasi, Mengecek dan membenarkan jaringan di gedung KJP lantai 1</div>
<div style="font-family: "Courier New",Courier,monospace;">
<br />Selasa 14 Mei 2013
<br />Cloning harddisk di ruang hardware, Install ulang Windows Xp, sharing printer di IT Center lantai 2</div>
<div style="font-family: "Courier New",Courier,monospace;">
<br />Rabu 15 Mei 2013
<br />Mengecek jaringan, sharing printer melanjutkan yg kemarin </div>
<div style="font-family: "Courier New",Courier,monospace;">
<br />Kamis 16 Mei 2013
<br />Install dan konfigurasi oracle, Install driver LAN card di,
mengecek jaringan, menginstall Anti virus dan menscan
komputer di ruang CCTV</div>
<div style="font-family: "Courier New",Courier,monospace;">
<br />Jum'at 17 Mei 2013
<br />Install ulang windows xp di ruang hardware</div>
<div style="font-family: "Courier New",Courier,monospace;">
<br /></div>
<div style="font-family: "Courier New",Courier,monospace;">
<br /></div>
<div style="font-family: "Courier New",Courier,monospace;">
Minggu ke 7</div>
<div style="font-family: "Courier New",Courier,monospace;">
<br /></div>
<div style="font-family: "Courier New",Courier,monospace;">
Senin 20 Mei 2013
<br />Install ulang windows xp di ruang hardware</div>
<div style="font-family: "Courier New",Courier,monospace;">
<br />Selasa 21 Mei 2013
<br />Install dan konfigurasi oracle di ruang CCTV, Install driver di ruang hardware, dan me-rekup data administrasi di koperasi </div>
<div style="font-family: "Courier New",Courier,monospace;">
<br />Rabu 22 Mei 2013
<br />Me-rekup data administrasi dan menginstall Ms.Office 2007 </div>
<div style="font-family: "Courier New",Courier,monospace;">
<br />Kamis 23 Mei 2013
<br />Update anti virus AVG, install ulang windows xp, install driver
beserta aplikasinya, install anti virus, dan install sap di gpm lantai
2, memasang jaringan di diklat lantai 2 </div>
<div style="font-family: "Courier New",Courier,monospace;">
<br />Jum'at 24 Mei 2013
<br />Install ulang windows xp, install driver serta aplikasi, setting
proxy, install anti virus, install sap, install dan konfigurasi oracle,
install power iso
</div>
<div style="font-family: "Courier New",Courier,monospace;">
<br /></div>
<div style="font-family: "Courier New",Courier,monospace;">
<br /></div>
<div style="font-family: "Courier New",Courier,monospace;">
Minggu ke 8</div>
<div style="font-family: "Courier New",Courier,monospace;">
<br /></div>
<div style="font-family: "Courier New",Courier,monospace;">
Senin 27 Mei 2013
<br />Membenarkan jaringan, install dan update anti virus di gedung gpm
lantai 3, membenarkan print realisasi pada spdln dan spddn, install odbc </div>
<div style="font-family: "Courier New",Courier,monospace;">
<br />Selasa 28 Mei 2013
<br />Restore komputer, scan komputer, install sality killer dan scan,
repair harddisk, install anti virus, scan fd di gpm lantai 2, install
ms.office 2007, install oracle di gpm lantai 8 </div>
<div style="font-family: "Courier New",Courier,monospace;">
<br />Rabu 29 Mei 2013
<br />Upgrade windows xp 2 ke windows xp 3 </div>
<div style="font-family: "Courier New",Courier,monospace;">
<br />Kamis 30 Mei 2013
<br />Mendiagnosa scanner, install adobe acrobat profesional 6, download
adobe acrobat 9, download dan install driver scanner HP Deskjet F4280 </div>
<div style="font-family: "Courier New",Courier,monospace;">
<br />Jum'at 31 Mei 2013
<br />Install dan update anti virus avira, install windows xp</div>
<div style="font-family: "Courier New",Courier,monospace;">
<br /></div>
<div style="font-family: "Courier New",Courier,monospace;">
<span style="font-size: small;"><br /></span></div>
<div style="font-family: "Courier New",Courier,monospace;">
<span style="font-size: small; font-weight: normal;">Oke mungkin itu saja kegiatan saya selama 3 minggu ini. Kegiatan di
minggu ke 9 dan seterusnya akan saya post nanti. Oke see you! :)</span> </div>
Sifa Fatimahhttp://www.blogger.com/profile/05509990547534554142noreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-33441716850610982312013-05-31T12:35:00.002+07:002013-05-31T12:46:57.782+07:00Kegiatan Prakerin Minggu Ke 4 dan 5 Di PT.Dirgantara Indonesia
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;">Hai sobat bloger! Apa kabar?<br />
Saya mau ngelanjutin cerita saya tentang kegiatan prakerin di PT.Dirgantara Indonesia.
<br />
Langsung aja yuk!</span></span></span><br />
<br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;">Minggu ke 4</span></span></span><br />
<br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;">Senin 29 April 2013 </span></span></span><br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;">Update anti virus AVG</span></span></span><br />
<br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;">Selasa 30 april 2013 </span></span></span><br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;">Izin ke sekolah</span></span></span><br />
<br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;">Rabu 1 mei 2013 </span></span></span><br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;">Install Windows XP</span></span></span><br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;"><br />Kamis 2 mei 2013</span></span></span><br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;">Distribusi Pc dari gedung IT Center ke gedung KJP, Install ulang windows Xp di gedung FTC lantai 3 </span></span></span><br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;"><br />Jum'at 3 mei 2013</span></span></span><br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;">Update anti virus AVG dan menscan komputer di gedung GPT lantai 3
<br />
</span></span></span><br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;"> </span></span></span><br />
<br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;">Minggu ke 5 </span></span></span><br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;"><br />Senin 6 mei 2013</span></span></span><br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;">Install driver printer dan anti virus avast serta menscan komputer di gedung KJP lantai 1</span></span></span><br />
<br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;">Selasa 7 mei 2013</span></span></span><br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;">Instal aplikasi seperti Ms.office, Winrar, Winamp, Adobe reader, Anti virus, dll di gedung GPM lantai 5</span></span></span><br />
<br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;">Rabu 8 mei 2013</span></span></span><br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;">Install Anti virus dan menscan pc di GPM lantai 5</span></span></span><br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;"><br />Kamis 9 mei 2013</span></span></span><br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;">libur </span></span></span><br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;"><br />Jumat 10 mei 2013</span></span></span><br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;">Install ulang windows Xp, driver, aplikasi, SAP.</span></span></span><br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;"><br />
</span></span></span><br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;"></span></span></span><br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;"></span></span></span><br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;"></span></span></span><br />
<span style="font-weight: normal;"><span style="font-size: small;"><span style="font-family: "Courier New",Courier,monospace;"><br />Oke mungkin itu saja kegiatan saya selama 2 minggu ini. Kegiatan di
minggu ke 6 dan seterusnya akan saya post nanti. Oke see you! :)</span></span></span>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-8055984482769753132013-05-27T14:02:00.001+07:002013-05-31T12:36:35.358+07:00Kegiatan Prakerin Minggu Ke 3 Di PT.Dirgantara Indonesia<div class="mbl notesBlogText clearfix">
<span style="font-family: "Courier New",Courier,monospace;"><br /></span>
<br />
<div>
<span style="font-family: "Courier New",Courier,monospace;">Hai sobat bloger! Apa kabar? Ketemu lagi nih sama orang kece *nunjukdirisendiri* :D
</span><br />
<span style="font-family: "Courier New",Courier,monospace;">Saya mau ngelanjutin cerita saya tentang kegiatan prakerin di PT.Dirgantara Indonesia.
</span><br />
<span style="font-family: "Courier New",Courier,monospace;">Langsung aja yuk!
</span><br />
<span style="font-family: "Courier New",Courier,monospace;"><br /></span>
<span style="font-family: "Courier New",Courier,monospace;"><br /></span>
<span style="font-family: "Courier New",Courier,monospace;">Minggu Ke Tiga :
</span><br />
<span style="font-family: "Courier New",Courier,monospace;"><br /></span>
<span style="font-family: "Courier New",Courier,monospace;">Senin, 22 April 2013. Saya dan teman saya menginstall Ms.Office 2007 di gedung Gpm lantai 5
</span><br />
<span style="font-family: "Courier New",Courier,monospace;"><br /></span>
<span style="font-family: "Courier New",Courier,monospace;">Selasa, 23 April 2013. Hari ini sama belajar cara install Sap Gui di Ruang Hardware bersama teman-teman dari sekolah lain
</span><br />
<span style="font-family: "Courier New",Courier,monospace;"><br /></span>
<span style="font-family: "Courier New",Courier,monospace;">Rabu, 24 April 2013. Hari ini ada distribusi pc dari gedung IT CENTER Ke gedung AI
</span><br />
<span style="font-family: "Courier New",Courier,monospace;"><br /></span>
<span style="font-family: "Courier New",Courier,monospace;">Kamis, 25 April 2013. Saya dan teman saya pergi ke gedung Gpm lantai
5 untuk mengganti RAM yang rusak dengan RAM milik Smk BIB yang masih
bagus (untuk sementara).
</span><br />
<span style="font-family: "Courier New",Courier,monospace;"><br /></span>
<span style="font-family: "Courier New",Courier,monospace;">Jum'at, 26 April 2013. Hari ini saya melakukan install ulang windows
xp, driver, serta aplikasinya. Setelah selesai saya langsung pergi ke
gedung Gpm lantai 5 untuk membawa RAM milik Smk BIB yang di pinjam
kemarin.
</span><br />
<span style="font-family: "Courier New",Courier,monospace;"><br /></span>
<span style="font-family: "Courier New",Courier,monospace;"><br /></span>
<span style="font-family: "Courier New",Courier,monospace;">Oke mungkin itu saja kegiatan saya di minggu ke 3 ini. Kegiatan di
minggu ke 4dan seterusnya akan saya post nanti. Oke see you! :)</span></div>
</div>
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Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-15538107331040030742013-05-12T19:43:00.003+07:002013-05-31T12:36:54.194+07:00Kegiatan Prakerin 2 Minggu Pertama Di PT.Dirgantara Indonesia<div dir="ltr" style="text-align: left;" trbidi="on">
<div class="separator" style="clear: both; font-family: "Courier New",Courier,monospace; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhVApL9ET5vz13HXbK7i4hkYXqtD0y2_8-3g-VlWVRuH7leqHirscyrotwF06jVtcoE_lrEtTnpn0w0_AW-et7Q3LndMlhps8xO1wyOniliS8_NKRp20wMoUTn-lMASyy9c8T7Q4uMHh24/s1600/61218319.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="142" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhVApL9ET5vz13HXbK7i4hkYXqtD0y2_8-3g-VlWVRuH7leqHirscyrotwF06jVtcoE_lrEtTnpn0w0_AW-et7Q3LndMlhps8xO1wyOniliS8_NKRp20wMoUTn-lMASyy9c8T7Q4uMHh24/s320/61218319.jpg" width="320" /></a></div>
<div style="font-family: "Courier New",Courier,monospace;">
Hallo sobat bloger! Bertemu lagi dengan saya Siti Fatimah.sekarang saya mau berbagi cerita nih tentang kegiatan prakerin saya di PT.Dirgantaara Indonesia selama 2 minggu ini.</div>
<div style="font-family: "Courier New",Courier,monospace;">
Oke kita mulai saja.</div>
<div style="font-family: "Courier New",Courier,monospace;">
<br /></div>
<div style="font-family: "Courier New",Courier,monospace;">
Minggu Pertama :</div>
<div style="font-family: "Courier New",Courier,monospace;">
<br /></div>
<div style="font-family: "Courier New",Courier,monospace;">
Selasa, 09 April 2013 adalah hari pertama saya dan teman-teman saya masuk kerja. dikarenakan kita masih awal masuk jadi kita belum di beri pekerjaan oleh pembimbing dan hanya menerima pengarahan dari pembimbing serta perkenalan dengan teman-teman yang sudah lebih dulu berprakerin disana. Rabu, 10 April 2013 hari ini kami hanya sharing tentang ilmu komputer di lantai 1 IT Center dengan teman-teman dari sekolah yang lain. Kamis 11 April 2013 Kami hari ini tidak bisa masuk prakerin karena ada kepentingan yaitu izin pulang ke Cianjur, ada salah satu dari sahabat kami yang meninggal duniadi usia nya yang masih belia yaitu 18 tahun. Jum'at 12 April 2013 Saya dan teman saya (Rima) belum bisa masuk prakerin karena kami sakit, mungkin kami kelelahan.</div>
<div style="font-family: "Courier New",Courier,monospace;">
<br /></div>
<div style="font-family: "Courier New",Courier,monospace;">
Minggu Kedua :</div>
<div style="font-family: "Courier New",Courier,monospace;">
<br /></div>
<div style="font-family: "Courier New",Courier,monospace;">
Senin 15 April 2013 Setibanya di PT.Dirgantara Indonesia Saya dan teman saya (Rima) langsung menuju ke gedung IT Center, dan disana kami di beri pengarahan oleh pembimbing mengenai jam masuk kerja. dan kebetulan pada saat itu kami (Saya dan Rima) mendapatkan shift siang. Setelah mendapat pengarahan kami yang mendapat shift siang di liburkan karena ada suatu acara.</div>
<div style="font-family: "Courier New",Courier,monospace;">
Selasa 16 April 2013 Hari ini Saya langsung memulai perkerjaan yaitu Distribusi PC dan Memasangkan komponen komputer.</div>
<div style="font-family: "Courier New",Courier,monospace;">
Rabu 17 April 2013 Saya dan teman-teman saya menginstall Windows XP di lantai 1 IT Center</div>
<div style="font-family: "Courier New",Courier,monospace;">
Kamis 18 April 2013 Hari ini kami melanjutkan tugas yang kemarin yaitu menginstall driver serta aplikasinya dan setting proxy.</div>
<div style="font-family: "Courier New",Courier,monospace;">
Jum'at 19 April 2013 Hari ini saya menginstall sistem operasi Ubuntu 12.04 dan kami menerima materi tentang jaringan di lantai 1 IT Center</div>
</div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-2602166856615009112012-10-25T05:07:00.002+07:002012-10-25T05:07:28.137+07:00Mengidentifikasi Permasalahan Jaringan LAN pada Hardware dan Software<div dir="ltr" style="text-align: left;" trbidi="on">
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<br />
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 1;">
<a href="http://www.blogger.com/blogger.g?blogID=5184948663347582004" name="1967637723485077255"></a><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-font-kerning: 18.0pt; mso-themecolor: text1;"><a href="http://www.sarjanaku.com/2010/10/mengidentifikasi-permasalahan-jaringan.html"><span style="color: black; mso-themecolor: text1;">Mengidentifikasi Permasalahan Jaringan
LAN pada Hardware dan Software</span></a> </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Permasalahan
yang sering muncul baik dalam pemasangan maupun setelah pemasangan jaringan LAN
komputer secara garis besar dapat dibagi atas: </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<b>• Kerusakan atau kesalahan Hardware </b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Kerusakan atau kesalahan pada bagian hardware mencakup seluruh komponen jaringan
antara lain mencakup server, workstation (client), Kartu Jaringan, Pengkabelan
dan konektor, serta komponen jaringan tambahan lainnya seperti Hub/switch,
router, dan sebagainya. <a href="http://www.blogger.com/blogger.g?blogID=5184948663347582004" name="more"></a></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">•
Kesalahan software </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Kesalahan bagian software berhubungan dengan kesalahan bagaimana setting dan
konfigurasi jaringan yang berkaitan dengan system operasi baik pada komputer
server maupun komputer workstation (client) yang digunakan, jenis protokol yang
dipakai serta topologi jaringan. <br />
<br />
<br />
<b>A. Kerusakan atau kesalahan Hardware </b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Kerusakan atau kesalahan hardware yang sering terjadi adalah pada Network
Interface Card (kartu jaringan), pengkabel dan konektor. Kerusakan atau
kesalahan pada Jaringan sering disebabkan oleh koneksi (hubungan) yang tidak
baik antar komponen dan tidak berfungsinya komponen dikarenakan sudah mati atau
rusak.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a)
Network Interface Card (kartu jaringan) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Secara fisik untuk mengenali bahwa kartu jaringan tersebut telah atkif atau
tidak aktif dapat dilihat pada lampu indikator yang terdapat dalam Kartu
jaringan tersebut saat komputer hidup dan kartu jaringan telah dihubungkan
dengan kabel jaringan maka lampu indikator harus sudah menyala. Apabila belum
menyala berarti terdapat permasalahan atau kerusakan pada kartu jaringan
tersebut. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Secara software untuk mengetahui bahwa kartu jaringan telah bekerja atau aktif
dapat dilihat pada :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
(1) Klik Start > setting >klik Control Panel <br />
(2) Pilih icon system double klik pilih menu Device
Manager</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Disana dapat dilihat bahwa kartu jaringan tersebut telah dikenal atau belum.
Bila sudah dikenal maka kartu jaringan komputer dapat bekerja atau aktif.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<br />
<b>b) Pengkabelan dan Konektor </b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Pemilihan media komunikasi menggunakan kabel sebagai penghubung antar komputer
memang merupakan media yang cukup ideal dibandingkan dengan media lainnya
seperti RF (radio frekuensi), IR (Infra Red) atau jalur telephone karena murah,
mudah dan mempunyai kecepatan data yang cukup tinggi. Tetapi
kesalahan dalam aturan pemasangan kabel, kualitas kabel itu sendiri, serta
layout atau topologi jaringan seringkali mengganggu dalam system jaringan
kabel. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1)
Untuk Pengunaan kabel thin coax </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Seperti dalam gambar berikut
permasalahan yang sering terjadi pada jenis kabel ini adalah sebagai berikut:<b><br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</b></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: 12.0pt; mso-add-space: auto; mso-list: l1 level1 lfo7; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kabel Terbuka (open). Kondisi ini
menyatakan bahwa telah terjadi putusnya kabel dalam jaringan yang menyebabkan
kabel tidak dapat menghantarkan data. </span></div>
<ol start="2" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Konektor longgar (tidak
terhubung). Kondisi ini terjadi pada pada koneksi antar kartu jaringan
dengan konektor kabel. </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kabel short. Kondisi ini
menyatakan bahwa telah terjadi kabel yang hubung singkat dalam jaringan.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Resistor pada terminating
Connector </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Short pada pemasangan kabel
dengan plug konektor </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Longgar pada male connector </span></li>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Untuk kasus nomor 1,3,4 dan 5 akan mengakibatkan system jaringan akan
mengalami down (komunikasi antar komputer berhenti). Untuk kasus konektor yang
longgar hanya terjadi pada workstation (client) yang bersangkutan saja yang
berhenti. Tetapi bila terjadi pada terminating resistor maka menyebabkan
jaringan akan down juga.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2)
Untuk Pengunaan kabel thick coax</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Untuk jenis penggunaan kabel thick coax sama dengan jenis kabel thin coax
karena menggunakan jenis topologi jaringan yang sama<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3)
Untuk Penggunaan kabel UTP </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Untuk kabel UTP, kesalahan yang muncul relatif sedikit, karena jaringan model
ini relatif sedikit, karena jaringan model ini menggunakan topologi star,
dimana workstation (client) terpasang tersebar secara paralel dengan
menggunakan switch atau Hub. Sehingga pengecekan kerusakan kabel ini dapat
dengan mudah diketahui.<span style="mso-spacerun: yes;"> </span>Permasalahn pada
kabel UTP:</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: 12.0pt; mso-add-space: auto; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Konektor longgar (tidak terhubung)</span></div>
<ol start="2" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l6 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kabel short </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l6 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kabel terbuka (open) </span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Untuk mengecek kabel yang terbuka (open) dan kabel yang short dapat dilakukan
dengan menggunakan Multimeter dengan mengetes ujung-ujung kabel. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">B.
Software </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Permasalahan yang sering muncul pada bagian software ini pada umumnya bisa
dikelompokkan atas: </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<b>a) Kesalahan setting konfigurasi jaringan</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Kesalahan setting konfigurasi sering terjadi pada kartu jaringan yang
menggunakan model ISA karena kita harus menentukan : </span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Alamat
port I/O</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nomor
Interupt </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Direct
Memory Access Request line</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Buffer
memory Address </span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Berbeda dengan kartu model ISA Kartu jaringan yang menggunakan model PCI tidak
perlu mengeset karena secara otomatis telah tersedia. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b)
Kesalahan Protocol yang digunakan </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Hal ini sering terjadi pada kartu jaringan yang menggunakan slot ISA karena
penentuan harus dilakukan secara manual. Apabila kita menggunakan protocol
kartu jaringan model PCI hal tersebut jarang terjadi apabila kita telah
menginstall driver dengan benar. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c)
Kesalahan pengalamatan IP. </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Setiap komputer dalam suatu jaringan merupakan identifikasi alamat yang unik,
sehingga tidak diperbolehkan ada alamat yang sama. IP Address dalam jaringan
tidak diperbolehkan sama karena merupakan identitas untuk masing-masing
komputer dalam jaringan untuk komunikasi data, jika terjadi alamat yang sama
maka kedua komputer tidak dapat mengakses jaringan karena terjadi perebutan
nomor alamat tersebut. <br />
<b><br />
</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d)
Kesalahan Indentifikasi Client dan server komputer</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Penentuan antara komputer server dan komputer client harus jelas untuk jaringan
client server, berbeda pada jaringan peer to peer tidak ada penentuan client
dan server.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e)
Kesalahan Service Network (file and print sharing) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Service network (file and print sharing) yang tidak aktif bisa dikarenakan file
and print sharing yang kita hubungi sedang tidak aktif atau kita belum
melakukan file and print sharing. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">f)
Kesalahan Security System</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Kesalahan pemasukan password pada saat kita masuk dalam jaringan sehingga kita
tidak dapat masuk dalam jaringan karena kesalahan pengamanan (password). </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">g)
Kerusakan file program, sehingga perlu di update. </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Kerusakan file program yang menyebabkan sistem operasi tidak bisa berjalan atau
menyebabkan kartu jaringan tidak dapat bekerja (tidak aktif). </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Untuk dapat melakukan perbaikan dalam kesalahan-kesalahan software
tersebut dapat dilakukan dengan setting ulang software sesuai dengan ketentuan
dalam jaringan tersebut. Berikut beberapa kasus yang sering disebabkan oleh
sistem operasi networking: </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l5 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tidak
bisa Login dalam jaringan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, Tidak bisa masuk dalam jaringan berarti client
tidak dapat mengakses jaringan secara keseluruhan. </span></li>
</ul>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l7 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tidak
bisa menemukan komputer lain pada daftar network neighborhood.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Apabila secara hardware dan
software tidak ada masalah komputer harus dilakukan restart untuk
menyimpan semua data yang telah kita update ke sistem operasi. </span></li>
</ul>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tidak
bisa sharing files atau printer. </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sharing file atau printer adalah membuka akses
agar komputer lain dapat mengakses atau melihat data kita. Tidak dapat
sharing file atau printer dapat dikarenakan data atau printer tersebut
belum di sharing. untuk dapat melakukan sharing dapat dilakukan dengan
klik kanan share. </span></li>
</ul>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l4 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tidak
bisa install network adapter.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Kasus ini biasanya disebabkan oleh sorfware
kartu jaringan yang tidak sesuai antara driver dengan kartu jaringannya
atau pemasangan kartu jaringan yang tidak sempurna pada mainboard sehingga
komputer tidak dapat mengenal kartu jaringan tersebut. Hal yang
harus dilakukan dengan pengecekan pada kartu jaringan apakah telah
terpasang dengan benar atau kartu jaringan telah terinstall dengan driver
bawaannya. </span></li>
</ul>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l2 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Komputer
lain tidak dapat masuk ke komputer kita.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Komputer lain yang tidak dapat masuk ke komputer
kita padahal komputer kita dapat masuk ke komputer lain disebabkan karena
kita belum melakukan sharing data atau sharing printer.</span></li>
</ul>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Kasus-kasus tersebut dapat teratasi apabila tidak terjadi kesalahan-kesalahan
software pada saat setting Kartu jaringan. Setting kartu jaringan sangat
penting untuk terjadinya hubungan antar komputer, apabila terjadi kesalahan
maka menyebabkan komputer tersebut tidak dapat terhubung dalam jaringan. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengecekan
kesalahan harus dilakukan satu persatu dengan teliti sesuai dengan ketentuan
yang telah ditetapkan pada jaringan tersebut diantaranya pemberian nomor IP dan
subnetmask pada protocol yang digunakan, nama Workgroupnya dan
sebagainya. </span></div>
<div class="MsoNormal">
<br /></div>
<span><span style="background-color: #674ea7;"><span style="background-color: #9fc5e8;"><span style="background-color: cyan;"></span></span></span></span></div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-28477194381220861532012-09-02T15:17:00.001+07:002012-10-30T21:32:59.422+07:00Wisata Cianjur<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="color: purple; font-family: "Courier New",Courier,monospace; text-align: left;">
<span style="font-size: small;">Cianjur adalah salah satu kota yang berada di Jawa Barat. Meskipun kota Cianjur bisa dibilang kota yang kecil, tetapi kota cianjur ditinggali oleh banyak penduduk. Cianjur juga mempunyai tempat-tempat wisata yang indah dan banyak dikunjungi oleh penduduk dari kota-kota lain saat liburan tiba.</span></div>
<div style="color: purple; font-family: "Courier New",Courier,monospace; text-align: left;">
<span style="font-size: small;"><br /></span></div>
<div style="color: purple; font-family: "Courier New",Courier,monospace; text-align: left;">
<span style="font-size: small;">Tempat-tempat wisata yang ada dicianjur, diantaranya: Kebun Raya Cibodas, Taman Bunga Nusantara,</span></div>
<div style="color: purple; font-family: "Courier New",Courier,monospace; text-align: left;">
<span style="font-size: small;">Situs Megalitikum Gunung Padang, Curug Cikondang, Curug Cibeureum, Taman Nasional Gunung Gede Pangrango, Wisata Budaya Warung Kondang, Makam Cikundul, Museum Budaya Cianjur,dan masih banyak lagi yang lainnya.</span></div>
<div style="color: purple; font-family: "Courier New",Courier,monospace; text-align: left;">
<span style="font-size: small;"><br /></span></div>
<div style="color: purple; font-family: "Courier New",Courier,monospace; text-align: left;">
<span style="font-size: small;">Diantara tempat-tempat wisata yang saya sebutkan diatas, yang pertama akan saya bahas adalah Museum Budaya Cianjur yang terletak di Jln.Siti Jenab (Depan Alun-alun Cianjur). Untuk sementara waktu dan entah sampai kapan masuk ke museum belum dipungut biaya apapun. Disana terdapat barang peninggalan-peninggalan Bupati Cianjur terdahulu dan beberapa peninggalan sejarah Cianjur diantaranya: Jenis Batu Gunung Padang, Kacapi Khas Cianjur, Al-qur'an tulis tangan, Sloki atau perlengkapan minum peninggalan bupati Cianjur, Lampu Gentur, Lukisan bupati-bupati Cianjur terdahulu, </span></div>
<div style="color: purple; font-family: "Courier New",Courier,monospace; text-align: left;">
<span style="font-size: small;">Fosil Gigi ikan Hiu, Denah danau Cirata, dan lain lain.</span></div>
<div style="color: purple; font-family: "Courier New",Courier,monospace; text-align: left;">
<span style="font-size: small;"><br /></span></div>
<div style="color: purple; font-family: "Courier New",Courier,monospace; text-align: left;">
<span style="font-size: small;"><br /></span></div>
<div style="color: purple; font-family: "Courier New",Courier,monospace; text-align: left;">
<span style="font-size: small;">Penasaran? Datang saja ke kota cianjur, saya tunggu kedatangannya!!</span></div>
</div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-67283447670635026112012-03-13T17:12:00.001+07:002012-03-13T17:12:24.614+07:00K3LH<div dir="ltr" style="text-align: left;" trbidi="on">
<div class="MsoNormal" style="line-height: normal; margin: 0in 0in 0pt;">
<span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";">K3LH (Kesehatan, Keselamatan, Keamanan Kerja dan Lingkungan Hidup) merupakan bagian dari ilmu Kesehatan Masyarakat. Keilmuan K3 merupakan perpaduan dari multidisiplin ilmu antara ilmu-ilmu kesehatan, ilmu perilaku, ilmu alam, teknologi dan lain-lain baik yang bersifat kajian maupun ilmu terapan dengan maksud menciptakan kondisi sehat dan selamat bagi pekerja, tempat kerja, maupun lingkungan sekitarnya, sehingga meningkatkan efisiensi dan produktivitas kerja.</span></div>
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<br /></div>
<span style="font-family: "Calibri", "sans-serif"; font-size: 11pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Salah satu faktor yang mempengaruhi tingkat ergonamis di tempat kerja atau kantor adalah posisi kerja dari pekerja itu sendiri. Dengan posisi kerja yang baik akan dapat menjaga kesehatan tubuh, dan mencegah timbulnya kelelahan sewaktu bekerja.<br /><br />Posisi kerja yang baik antara lain harus memenuhi syarat berikut:<br />• Leher lurus dengan bahu dan leher dalam keadaan santai<br />• Posisi lengan berada di bawah bahu<br />• Sikut terletak dekat dengan badan dan tidak jauh maju ke depan atau kebelakang<br />• Tinggi permukaan meja setinggi sikut atau sedikit di bawah<br />• Duduk dengan keadaan tulang ekor berbentuk S yang normal dan ditopang dengan baik<br />• Kedua kaki berada di lantai<br />• Ketika duduk , lutut membentuk sudut 90</span><span style="font-family: "Calibri", "sans-serif"; font-size: 11pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><br /><br /><br />Selain dari posisi tubuh, ada beberapa faktor lain yang mempengaruhi tingkat ergonamis tempat kerja, yaitu: tenaga yang dikeluarkan, gerakan kerja, penglihatan ( cahaya dan tingkat ketelitian ), keadaan temperatur, keadaan atomosfer, keadaan lingkungan, dan kelonggaran untuk kebutuhan pribadi.<br /><br />Tenaga yang dikeluarkan menjelaskan tipe pekerjaan yang dilakukan; apakah pekerjaan kantor dalam keadaan duduk atau pekerja bangunan yang harus selalu berpindah-pindah tempat.<br /><br />Gerakan kerja maksudnya adalah apakah gerakannya di dalam area yang sempit yang terbatas saja; misalnya di meja atau luas; misalnya di studio atau sempit.<br /><br />Kelelahan penglihatan maksudnya adalah seberapa kerja tersebut mempengaruhi kelelahan mata, dari tingkat pencahayaan ataupun jenis pekerjaan; jenis pekerjaan<br />yang kecil dan membutuhkan perhitungan presisi akan lebih cepat membuat mata menjadi lebih lelah.<br /><br />Keadaan temperatur yang normal untuk bekerja adalah 22°-28° C. Bila temperatur di ruang kerja jauh di bawah atau di atas dari suhu normal tersebut, maka akan mengganggu kinerja dari pekerja yang berada di ruangan tersebut.<br /><br />Keadaan atmosfer merupakan tingkat kwalitas dari udara di tempat kerja; dari ada tidaknya ventilasi dan ada tidaknya bau-bauan. Normalnya setiap ruangan memiliki ventilasi agar menjaga pergerakan udara yang terdapat di dalam ruangan dan udara harusnya tidak terdapat bau-bauan baik yang beracun maupun tidak.<br style="mso-special-character: line-break;" /></span></div>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-8057268959909000592012-03-12T19:58:00.000+07:002012-03-12T19:58:15.850+07:00Saat Terakhir (cerpen)<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="font-family: Calibri;">“Alvin” teriak seorang gadis yg ternyata bernama sivia azizah biasa dipanggil via. Dia baru pulang dari Amerika.</span></div>
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<span style="font-family: Calibri;">“Via, loe beneran Via kan?”Tanya Alvin memastikan</span></div>
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<span style="font-family: Calibri;">“Iya vin gue via. Gue kangen sama loe” kata via sambil memeluk Alvin</span></div>
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<span style="font-family: Calibri;">“gue juga” balas Alvin</span></div>
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<span style="font-family: Calibri;">“ehemmm” tiba-tiba terdengar deheman sesorang yang ternyata mamanya Alvin yaitu tante Winda.</span></div>
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<span style="font-family: Calibri;">“eh tante, gmna kabarnya tan?” Tanya via melepaskan pelukannya.</span></div>
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<span style="font-family: Calibri;">“baik vi, kamu sendiri?” tanya balik tante winda</span></div>
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<span style="font-family: Calibri;">“baik juga, eh tan selama via di Amerika Alvin punya pacar gak?” tanya via dengan senyum jahil</span></div>
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<span style="font-family: Calibri;">“gak vi, Alvin tuh selalu mikirin kamu” jawab tante winda jahil, Alvin hanya diam.</span></div>
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<span style="font-family: Calibri;">“Ya udh yuk masuk” ajak tante winda</span></div>
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<span style="font-family: Calibri;">“Iya tan, yuk vin” jawab+ajak via pada Alvin, Alvin hanya mengangguk pelan.</span></div>
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<span style="font-family: Calibri;">Tiba-tiba “aarrrrgggghhh”rintih Alvin kesakitan sambil memegangi kepalanya</span></div>
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<span style="font-family: Calibri;">“Vin, kamu kenapa?” tanya via khawatir, Alvin hanya diam dan tiba-tiba Alvin pingsan.</span></div>
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<span style="font-family: Calibri;">_Rumah Alvin_</span></div>
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<span style="font-family: Calibri;">“tante Alvin kenapa?” tanya via penasaran</span></div>
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<span style="font-family: Calibri;">“gpp koq vi, mungkin dia kecapean aja” jawab tante winda</span></div>
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<span style="font-family: Calibri;">”maafin tante vi, sebenarnya tante pengen banget cerita sama kamu. Tapi tante sudah janji sama Alvin gak akan menceritakan ini semua sama siapapun, termasuk kamu via” batin tante winda</span></div>
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<span style="font-family: Calibri;">Skip</span></div>
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<span style="font-family: Calibri;">Malam kini telah datang,angin malam seakan menyelimuti kulit via. Gadis itu duduk di taman belakang rumahnya sambil melihat indahnya langit dimalam hari. Tiba-tiba datang Alvin.</span></div>
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<span style="font-family: Calibri;">“Via” panggil Alvin menganggetkan via</span></div>
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<span style="font-family: Calibri;">“Alvin, koq ada disini?” tanya via bingung, Alvin hanya diam.</span></div>
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<span style="font-family: Calibri;">“koq diam vin, kamu sakit?” tanya via, lagi-lagi Alvin hanya diam.</span></div>
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<span style="font-family: Calibri;">“brukkk” Alvin pingsan</span></div>
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<span style="font-family: Calibri;">“Alvin, kamu knpa?” tanya via khawatir, tak terasa butir-butiran bening keluar dari mata via</span></div>
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<span style="font-family: Calibri;">“hahhahahhahahhahaha” Alvin tertawa, sivia kaget.</span></div>
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<span style="font-family: Calibri;">“Alvin, gak lucu tau” teriak sivia kesal, tpi Alvin tak menghiraukan</span></div>
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<span style="font-family: Calibri;">“Apa sih maksud kamu?” tanya via marah</span></div>
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<span style="font-family: Calibri;">“gak ada maksud apa-apa” jawab Alvin singkat, dan tawanya makin meledak</span></div>
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<span style="font-family: Calibri;">“Alvin stop” teriak sivia makin kesal. Alvin menghentikan tawanya</span></div>
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<span style="font-family: Calibri;">“Jangan marah gitu dong vi, aku kan Cuma bercanda” kata Alvin tapi via hanya diam</span></div>
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<span style="font-family: Calibri;">“Vi maafin aku ya aku kan Cuma pengen ngetes kamu ajh. Pliis maafin aku” rayu Alvin</span></div>
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<span style="font-family: Calibri;">“brukkk” via pingsan</span></div>
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<span style="font-family: Calibri;">“vi kamu knpa?” tanya Alvin khawatir</span></div>
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<span style="font-family: Calibri;">“kena kamu vin” batin via</span></div>
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<span style="font-family: Calibri;">“vi maafin aku ya” Alvin menyesali, Alvin menangis. Via tak tega melihat Alvin menangis. Via membuka matanya</span></div>
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<span style="font-family: Calibri;">“vin maaf ya brusan gue gk knpa” koq. Jgn nangis lagi ya”</span></div>
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<span style="font-family: Calibri;">“ah via,” Alvin kesal</span></div>
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<span style="font-family: Calibri;">“hehe, habis kamu duluan sih yang ngerjain aku ya udh aku bls ajh. Hehe” kata via senyum jahil</span></div>
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<span style="font-family: Calibri;"><span style="mso-tab-count: 6;"> </span>****</span></div>
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<span style="font-family: Calibri;">Mentari tersenyum, bertanda pagi telah kembali, via sudah siap dengan kaos warna putih dan celana jeansnya. Sivia langsung pergi ke rumah Alvin yang memang dekat (tetanggan).</span></div>
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<span style="font-family: Calibri;">_Rumah Alvin_</span></div>
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<span style="font-family: Calibri;">Sivia langsung masuk dan menuju kamar Alvin, namun tiba-tiba ia menghentikan langkahnya ketika ia mendengar obrolan tante winda dikamar Alvin.<span style="mso-spacerun: yes;"> </span>“Mah, mama gak menceritakan soal penyakit Alvin sama sivia kan?” tanya Alvin</span></div>
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<span style="font-family: Calibri;">“nggk koq vin, mama kan udah janji” jawab tante winda.</span></div>
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<span style="font-family: Calibri;">“baguslah mah, karna Alvin gak mau liat via sedih.” Kata Alvin</span></div>
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<span style="font-family: Calibri;">“Iya sayang” jawab tante winda memeluk Alvin</span></div>
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<span style="font-family: Calibri;">Via kaget mendengar semua itu, dia langsung lari meninggalkan rumah Alvin dengan wajah dibasahi air matanya.</span></div>
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<span style="font-family: Calibri;">Disebuah pantai via menangis sejadi-jadinya, “vin knpa sih loe gak mau jujur sama gue, gue sayang banget sama loe vin” teriak via</span></div>
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<span style="font-family: Calibri;">“gue janji vin, gue akan ngebahagiin loe” janji via</span></div>
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<span style="font-family: Calibri;">Langit yg cerah tiba-tiba berubah menjadi mendung, hujan pun turun dengan derasnya.</span></div>
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<span style="font-family: Calibri;">Keesokan harinya, Alvin datang ke rumah via.</span></div>
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<span style="font-family: Calibri;">“viaaa” teriak mama via</span></div>
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<span style="font-family: Calibri;">“iya ma, ada apa?” jawab via dari dalam kamar</span></div>
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<span style="font-family: Calibri;">“ada Alvin tuh” jawab mama</span></div>
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<span style="font-family: Calibri;">“oiya ma, suruh tungguin aja” ucap via</span></div>
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<span style="font-family: Calibri;">Tidak lama kemudian, via keluar dari kamar dengan menggunakan T-shirt warna putih dan jeans selutut.</span></div>
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<span style="font-family: Calibri;">“pagi vi” sapa Alvin</span></div>
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<span style="font-family: Calibri;">“pagi, ada apa?” tanya via agak cuek, Alvin heran dengan sikap via</span></div>
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<span style="font-family: Calibri;">“ko kamu cuek bnget sih?” tanya Alvin heran</span></div>
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<span style="font-family: Calibri;">“gpp ko” jwb via</span></div>
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<span style="font-family: Calibri;">“oh, ke pantai yu” ajak Alvin</span></div>
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<span style="font-family: Calibri;">“mau ngapain?”</span></div>
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<span style="font-family: Calibri;">“mau maen aja. Mau ga?” tanya Alvin, via hanya mengangguk.</span></div>
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<span style="font-family: Calibri;">@pantai</span></div>
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<span style="font-family: Calibri;">“vi kesana yu” ajak Alvin</span></div>
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<span style="font-family: Calibri;">“yu” jawab via mengikuti langkah Alvin. Dan mereka duduk diatas pasir pantai itu.</span></div>
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<span style="font-family: Calibri;">“vi, kmu knpa diem trs?” tnya Alvin</span></div>
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<span style="font-family: Calibri;">“gpp ko vin” jwb via singkat</span></div>
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<span style="font-family: Calibri;">“kmu sakit?” tanya Alvin cemas</span></div>
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<span style="font-family: Calibri;">“ga” jwb via, Alvin hanya diam.</span></div>
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<span style="font-family: Calibri;">Tidak lama kemudian, Alvin merasa ada sesuatu yg keluar dri hidungnya. Ia merabanya dgn tangannya, dilihatnya darah. Dia langsung mengeluarkan saputangan dari saku celananya, dan membersihkan darah yg ada ditangan dan dihidungnya spya via tidak melihatnya.</span></div>
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<span style="font-family: Calibri;">“vi, aku boleh ngomong sesuatu ga?” tnya Alvin</span></div>
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<span style="font-family: Calibri;">Boleh, mau ngomong apa?”</span></div>
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<span style="font-family: Calibri;">“sebenarnya aku sayang banget sama kamu” ucap Alvin, via melirik Alvin</span></div>
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<span style="font-family: Calibri;">“aku juga sayang bnget sama kamu vin” ucap via, dan Alvin memeluk via erat</span></div>
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<span style="font-family: Calibri;">“I love you vi”bisik Alvin</span></div>
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<span style="font-family: Calibri;">“I love you to” jwb via, Alvin tersenyum manis dlm pelukan via. </span></div>
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<span style="font-family: Calibri;">Suasana hening, via melepaskan pelukan Alvin. Dilihatnya Alvin menutup mata dan tubuhnya sangat lemas, melihat itu semua via sangat cemas</span></div>
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<span style="font-family: Calibri;">“Alvin bangun vin, kmu jgn ngerjain aku lg dong” ucap via menggerak-gerakan tubuh Alvin,</span></div>
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<span style="font-family: Calibri;">“Alvin please bangun sayang” sekali lagi via menggerak-gerakan tubuh Alvin, tpi tubuh Alvin tetap saja diam. Tak terasa air matanya keluar.</span></div>
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<span style="font-family: Calibri;">“Alvin, kmu jgn tinggalin aku” teriak via, via melihat secarik kertas ditangan Alvin. Via membuka kertas itu. Via membaca surat itu</span></div>
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<span style="font-family: Calibri;">“via sayang, aku ucapkan terima kasih buat kamu . karena kamu sudah mewarnai hari-hariku. Aku sangat mencintai dan menyayangimu vi.</span></div>
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<span style="font-family: Calibri;">I LOVE U VIA :*</span></div>
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<span style="font-family: Calibri;">Alvin </span></div>
<span style="font-family: "Calibri", "sans-serif"; font-size: 11pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Via melipat kertas itu lagi, dan menangis sejadi-jadinya.</span><br />
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<span style="font-family: "Calibri", "sans-serif"; font-size: 11pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><a href="http://sipasitipatimah.blogspot.com/"><span style="font-size: small;">sipasitipatimah.blogspot.com</span></a></span></div>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-36218496805945331862012-03-12T19:03:00.000+07:002012-03-12T19:03:30.990+07:00LIRIK LAGU RINDUKAN DIRIMU-MARIO STEVANO (RIO IC3)<div dir="ltr" style="text-align: left;" trbidi="on">
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<strong>RINDUKAN DIRIMU</strong><br />
cipt: Rian D'Masiv<br />
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* berjanjilah wahai sahabatku<br />bila kau tinggalkan aku tetaplah tersenyum<br />meski hati sedih dan menangis<br />ku ingin kau tetap tabah menghadapinya<br />
** bila kau harus pergi meninggalkan diriku<br />jangan lupakan aku<br />
reff:<br />semoga dirimu di sana<br />kan baik-baik saja untuk selamanya<br />di sini aku kan selalu rindukan dirimu<br />wahai sahabatku<br />
repeat *, **<br />repeat reff<br />
repeat **<br />repeat reff<br />
rindukan dirimu</div>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5184948663347582004.post-13022911968543369242012-03-12T16:55:00.000+07:002012-03-12T16:55:43.264+07:00PUISI UNTUK AYAH<div dir="ltr" style="text-align: left;" trbidi="on">
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<strong><span style="font-family: Arial, Helvetica, sans-serif;">KERINDUANKU</span></strong></div>
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<span style="font-family: "Times New Roman", "serif";"><span style="font-family: Times, "Times New Roman", serif;">Tak terasa sudah setahun kepergianmu Ayah</span></span></div>
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<span style="font-family: "Times New Roman", "serif";"><span style="font-family: Times, "Times New Roman", serif;">Masih terbayang kenangan indah bersamamu</span></span></div>
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<span style="font-family: "Times New Roman", "serif";"><span style="font-family: Times, "Times New Roman", serif;">Tapi, kini semua benar-benar telah berlalu</span></span></div>
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<span style="font-family: "Times New Roman", "serif";"><span style="font-family: Times, "Times New Roman", serif;">Aku hanya bias menahan kesedihan dan kerinduan ini</span></span></div>
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<span style="font-family: "Times New Roman", "serif";"><span style="font-family: Times, "Times New Roman", serif;"><span style="mso-tab-count: 1;"> </span>Malam-malam aku selalu meneteskan air mata</span></span></div>
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<span style="font-family: "Times New Roman", "serif";"><span style="font-family: Times, "Times New Roman", serif;">Untuk melepas semua kerinduan ini</span></span></div>
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<span style="font-family: "Times New Roman", "serif";"><span style="font-family: Times, "Times New Roman", serif;">Ingin rasanya aku menemanimu, Ayah</span></span></div>
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<span style="font-family: "Times New Roman", "serif";"><span style="font-family: Times, "Times New Roman", serif;">Bertemu dalam mimpi</span></span></div>
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<span style="font-family: "Times New Roman", "serif";"><span style="font-family: Times, "Times New Roman", serif;">Sungguh yang kurasa sekarang ialah hampa</span></span></div>
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<span style="font-family: "Times New Roman", "serif";"><span style="font-family: Times, "Times New Roman", serif;">Hidup tanpa kasih sayang seorang ayah</span></span></div>
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<span style="font-family: "Times New Roman", "serif";"><span style="font-family: Times, "Times New Roman", serif;">Dalam do’a ku berharap..</span></span></div>
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<span style="font-family: "Times New Roman", "serif";"><span style="font-family: Times, "Times New Roman", serif;">Semoga kita dapat bertemu nanti..</span></span></div>
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<span style="font-family: "Times New Roman", "serif";"><span style="font-family: Times, "Times New Roman", serif;">Ayah aku merindukanmu ..</span></span></div>
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<span style="font-family: "Times New Roman", "serif";"><span style="font-family: Times, "Times New Roman", serif;">Karya: Siti Patimah</span></span></div>
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<a href="http://sipasitipatimah.blogspot.com/">http://sipasitipatimah.blogspot.com/</a></div>
</div>Unknownnoreply@blogger.com0