tag:blogger.com,1999:blog-66042494155990771372024-03-13T11:23:02.437+07:00PAJAK ITU MUDAH@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.comBlogger49125tag:blogger.com,1999:blog-6604249415599077137.post-7345585883114097702012-07-24T09:00:00.000+07:002012-07-24T09:00:00.134+07:00Download : SPT Masa PPN Pemungut (Form 1107 PUT)<div class="separator" style="clear: both; font-family: Georgia,"Times New Roman",serif; text-align: center;">
<span style="font-size: small;"><a href="http://4.bp.blogspot.com/-zq8dzGrrdAI/UAzPEneEXYI/AAAAAAAAARw/7Ri91Jmx00s/s1600/download.2.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="308" src="http://4.bp.blogspot.com/-zq8dzGrrdAI/UAzPEneEXYI/AAAAAAAAARw/7Ri91Jmx00s/s320/download.2.jpg" width="320" /></a></span></div>
<h3 style="font-family: Georgia,"Times New Roman",serif;">
<span style="font-size: small;">Berikut ini adalah link untuk mendowload formulir 1107 -PUT (SPT Masa PPN bagi Pemungut PPN :</span></h3>
<div style="font-family: Georgia,"Times New Roman",serif;">
</div>
<a name='more'></a><span style="font-size: small;"><br /></span><br />
<ul style="font-family: Georgia,"Times New Roman",serif;">
<li><span style="font-size: small;"><a href="https://www.dropbox.com/s/qsm70sc1wpi2nkf/SPT_PPN_1107PUT.xls" target="_blank">SPT Masa PPN Pemungut format Excel (form 1107-PUT)</a></span></li>
</ul>
<ul style="font-family: Georgia,"Times New Roman",serif;">
<li><span style="font-size: small;">P<a href="https://www.dropbox.com/s/k33w1j5j8qdsa61/Petunjuk_SPT_1107PUT.pdf" target="_blank">etunjuk Pengisian SPT Masa PPN bagi Pemungut PPN </a></span></li>
</ul>@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com1tag:blogger.com,1999:blog-6604249415599077137.post-71975786628571238202012-07-17T10:19:00.001+07:002012-07-17T10:19:32.293+07:00Bagaimana Cara Memungut, Menyetor Dan Pelaporan Pemungut PPN di BUMN ??<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="http://1.bp.blogspot.com/-sX5O2TbUzlk/UATWllh62DI/AAAAAAAAARc/tbmqvXqNNKA/s1600/menghitung.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="176" src="http://1.bp.blogspot.com/-sX5O2TbUzlk/UATWllh62DI/AAAAAAAAARc/tbmqvXqNNKA/s320/menghitung.jpg" width="320" /></a></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif";"><br /></span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif";">I.
Tata Cara Pemungutan Dan Penyetoran:</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; text-autospace: none; text-indent: -.25in;">
<span style="font-family: "Georgia","serif";">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Rekanan
wajib membuat Faktur Pajak dan SSP atas setiap penyerahan BKP dan/atau JKP
kepada BUMN.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; text-autospace: none; text-indent: -.25in;">
<span style="font-family: "Georgia","serif";">2.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Faktur
Pajak dibuat sesuai dengan ketentuan di bidang perpajakan.</span></div>
<a name='more'></a><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; text-autospace: none; text-indent: -.25in;">
<span style="font-family: "Georgia","serif";">3.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">SSP
sebagaimana dimaksud pada angka 1 diisi dengan membubuhkan NPWP serta identitas
Rekanan, tetapi penandatanganan SSP dilakukan oleh BUMN sebagai penyetor atas
nama Rekanan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; text-autospace: none; text-indent: -.25in;">
<span style="font-family: "Georgia","serif";">4.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Dalam
hal penyerahan BKP selain terutang PPN juga terutang PPnBM, maka Rekanan harus
mencantumkan juga jumlah PPnBM yang terutang pada Faktur Pajak.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; text-autospace: none; text-indent: -.25in;">
<span style="font-family: "Georgia","serif";">5.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Faktur
Pajak dibuat dalam rangkap 3 (tiga) dengan peruntukkan sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level2 lfo1; text-autospace: none; text-indent: -.25in;">
<span style="font-family: "Georgia","serif";">a.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Georgia","serif";">lembar kesatu untuk BUMN;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level2 lfo1; text-autospace: none; text-indent: -.25in;">
<span style="font-family: "Georgia","serif";">b.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Georgia","serif";">lembar kedua untuk Rekanan; dan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level2 lfo1; text-autospace: none; text-indent: -.25in;">
<span style="font-family: "Georgia","serif";">c.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Georgia","serif";">lembar ketiga untuk BUMN yang
dilampirkan pada SPT Masa PPN bagi Pemungut PPN.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; text-autospace: none; text-indent: -.25in;">
<span style="font-family: "Georgia","serif";">6.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">SSP
dibuat dalam rangkap 5 (lima) dengan peruntukkan sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level2 lfo1; text-autospace: none; text-indent: -.25in;">
<span style="font-family: "Georgia","serif";">a.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Georgia","serif";">lembar kesatu untuk Rekanan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level2 lfo1; text-autospace: none; text-indent: -.25in;">
<span style="font-family: "Georgia","serif";">b.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Georgia","serif";">lembar kedua untuk KPPN melalui Bank
Persepsi atau Kantor Pos;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level2 lfo1; text-autospace: none; text-indent: -.25in;">
<span style="font-family: "Georgia","serif";">c.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Georgia","serif";">lembar ketiga untuk Rekanan yang
dilampirkan pada SPT Masa PPN;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level2 lfo1; text-autospace: none; text-indent: -.25in;">
<span style="font-family: "Georgia","serif";">d.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Georgia","serif";">lembar keempat untuk Bank Persepsi atau
Kantor Pos; dan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level2 lfo1; text-autospace: none; text-indent: -.25in;">
<span style="font-family: "Georgia","serif";">e.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Georgia","serif";">lembar kelima untuk BUMN yang
dilampirkan pada SPT Masa PPN bagi Pemungut PPN.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; text-autospace: none; text-indent: -.25in;">
<span style="font-family: "Georgia","serif";">7.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";"> BUMN yang melakukan pemungutan harus
membubuhkan cap "Disetor Tanggal " dan menandatanganinya pada Faktur
Pajak.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; text-autospace: none; text-indent: -.25in;">
<span style="font-family: "Georgia","serif";">8.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Faktur
Pajak dan SSP merupakan bukti pemungutan dan penyetoran PPN atau PPN dan PPnBM.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif";">II.
Tata Cara Pelaporan :</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 14.2pt; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "Georgia","serif";">Pelaporan dilakukan setiap bulan dan
laporan disampaikan ke KPP tempat BUMN terdaftar paling lama akhir bulan
berikutnya setelah berakhirnya Masa Pajak, dengan menggunakan formulir "SPT
PPN bagi Pemungut PPN" (form 1107 PUT), dan dilampiri dengan Faktur Pajak
lembar ke-3 dan SSP lembar ke-5 dalam hal terdapat pemungutan PPN atau PPN dan PPnBM.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<span style="font-family: "Georgia","serif"; font-size: 11pt; line-height: 115%;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span>@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com1tag:blogger.com,1999:blog-6604249415599077137.post-17183619939575244192012-07-16T09:00:00.000+07:002012-07-16T15:46:24.106+07:00Mengenal Pemungut PPN<br />
<h3 class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<a href="http://1.bp.blogspot.com/-qU-e6QCjbzA/T_-WXszug4I/AAAAAAAAARE/AmirnmMhPIM/s1600/mengambil.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="214" src="http://1.bp.blogspot.com/-qU-e6QCjbzA/T_-WXszug4I/AAAAAAAAARE/AmirnmMhPIM/s320/mengambil.jpg" width="320" /></a><span style="font-family: "Georgia","serif";">Sebelumnya penulis
ucapkan terima kasih, pada teman-teman yang telah bersedia berkunjung ke blog
ini.</span></h3>
<h3 class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "Georgia","serif";">Pada kesempatan ini,
Penulis akan mencoba menjelaskan mengenai Pemungut PPN dalam Sistem
Perpajakan Indonesia.<a name='more'></a></span></h3>
<h3 class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif";"> </span></b></h3>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in;">
<b style="mso-bidi-font-weight: normal;">Apa
itu Pemungut PPN ?</b></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in;">
<b style="mso-bidi-font-weight: normal;">Pemungut
PPN </b>adalah bendahara Pemerintah, badan, atau instansi pemerintah
yang ditunjuk oleh Menteri Keuangan untuk memungut, menyetor, dan melaporkan
pajak yang terutang oleh PKP atas penyerahan BKP dan/atau penyerahan JKP kepada
bendahara Pemerintah, badan, atau instansi Pemerintah tersebut.</div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in;">
<b style="mso-bidi-font-weight: normal;">Siapa
saja yang menjadi Pemungut PPN ?</b></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in;">
Menurut ketentuan
perpajakan ada tiga Pemungut PPN :</div>
<div class="MsoListParagraphCxSpFirst" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin: 0in 0in 0in 20.25pt; text-indent: -0.25in;">
(1)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span>Bendaharawan Pemerintah dan Kantor
Pelayanan Perbendaharaan Negara (KPPN)</div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin: 0in 0in 0in 20.25pt;">
<span style="font-size: 12pt;">(Keputusan Menteri Keuangan No. 563/KMK.03/2003.)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin: 0in 0in 0in 20.25pt; text-indent: -0.25in;">
<span style="font-size: 12pt;">(2)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span>KKS Migas, dan Kontraktor atau Pemegang
Kuasa / Pemegang Ijin Usaha Panas Bumi --<span style="font-size: 12pt;">Sejak
1 April 2010(Peraturan Menteri Keuangan No. 73/PMK.03/2010)</span></div>
<div class="MsoListParagraphCxSpLast" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin: 0in 0in 0in 20.25pt; text-indent: -0.25in;">
<span style="font-size: 12pt;">(3)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span>Badan Usaha Milik Negara (BUMN) –(<span style="font-size: 12pt;">Peraturan Menteri Keuangan No.85/PMK.03/2012)</span></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif;">
<br /></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif;">
<b style="mso-bidi-font-weight: normal;">Apa
saja Objek Pemungutan PPN ?</b></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif;">
Pemungut PPN wajib memungut setiap :</div>
<div class="MsoListParagraphCxSpFirst" style="font-family: Georgia,"Times New Roman",serif; margin-left: 0.25in; text-indent: -0.25in;">
a.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span>Pembayaran
yang dilakukan oleh Pemungut PPN ;</div>
<div class="MsoListParagraphCxSpLast" style="font-family: Georgia,"Times New Roman",serif; margin-left: 0.25in; text-indent: -0.25in;">
b.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span>Perolehan
BKP/JKP oleh Pemungut PPN </div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif;">
Oleh rekanan Pemungut PPN.</div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in;">
Rekanan adalah PKP
yang melakukan penyerahan BKP dan/atau JKP kepada Bendaharawan Pemerintah atau
Kantor Pelayanan Perbendaharaan Negara , Kontraktor atau Pemegang
Kuasa/Pemegang Izin, atau Badan Usaha
Milik Negara.</div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif;">
<br /></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif;">
Ada beberapa
transaksi yang dikecualikan dari Pemungutan PPN</div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin: 0in 0in 0in 0.25in;">
Untuk Bendaharawan Pemerintah dan KPPN
atas</div>
<div class="MsoListParagraphCxSpFirst" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in; text-indent: -0.25in;">
a.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span>pembayaran yang jumlahnya paling banyak
Rp 1.000.000,00 (satu juta rupiah) dan tidak merupakan pembayaran yang
terpecah-pecah;</div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Georgia,"Times New Roman",serif; text-indent: -0.25in;">
b.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span>pembayaran untuk pembebasan tanah;</div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Georgia,"Times New Roman",serif; text-indent: -0.25in;">
c.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span>Pembayaran atas penyerahan Bahan Bakar
Minyak dan Bukan Bahan Bakar Minyak oleh PT (Persero) Pertamina;</div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin: 0in 0in 0in 0.25in;">
Transaksi
yang jumlahnya paling banyak
Rp1 juta yang dilakukan
Bendaharawan
Pemerintah dan KPPN harus
dipungut , disetor dan dilaporkan sendiri oleh Rekanan tersebut.</div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin: 0in 0in 0in 20.25pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin: 0in 0in 0in 20.25pt;">
Untuk BUMN dan KKS
Migas, dan Kontraktor atau Pemegang Kuasa / Pemegang Ijin Usaha Panas Bumi atas :</div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in; text-indent: -0.25in;">
a.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span>pembayaran
yang jumlahnya paling banyak Rp10.000.000,00 (sepuluh juta rupiah) termasuk
jumlah PPN atau PPN dan PPnBM yang terutang dan tidak merupakan pembayaran yang
terpecah-pecah;</div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in; text-indent: -0.25in;">
b.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span>pembayaran
atas penyerahan BBM dan Bahan Bakar Bukan minyak oleh PT Pertamina (Persero);</div>
<div class="MsoListParagraphCxSpLast" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin: 0in 0in 0in 0.25in;">
Untuk Seluruh Pemungut PPN atas :</div>
<div class="MsoListParagraphCxSpFirst" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in; text-indent: -0.25in;">
c.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span>pembayaran
atas penyerahan BKP dan/atau JKP yang menurut ketentuan perundang-undangan di
bidang perpajakan mendapat fasilitas PPN tidak dipungut atau dibebaskan dari
pengenaan PPN;</div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in; text-indent: -0.25in;">
d.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span>pembayaran
atas rekening telepon ;</div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in; text-indent: -0.25in;">
e.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span>pembayaran
atas jasa angkutan udara yang diserahkan oleh perusahaan penerbangan; dan/atau </div>
<div class="MsoListParagraphCxSpLast" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in; text-indent: -0.25in;">
f.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span>pembayaran lainnya untuk penyerahan
barang dan/atau jasa yang menurut ketentuan perundang-undangan di bidang
perpajakan tidak dikenai PPN atau PPN dan PPnBM.</div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin: 0in 0in 0in 0.25in;">
<br /></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin: 0in 0in 0in 0.25in;">
Untuk transaksi pada huruf a,b,c,d,e
yang dilakukan BUMN dan KKS
Migas, dan Kontraktor atau Pemegang Kuasa / Pemegang Ijin Usaha Panas Bumi
harus dipungut , disetor dan dilaporkan sendiri oleh Rekanan tersebut.</div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin: 0in 0in 0in 0.25in;">
<br /></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif;">
<b style="mso-bidi-font-weight: normal;">Kapan
saat Pemungutan PPN ?</b></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin: 0in 0in 0in 0.25in;">
Pemungutan
PPN atau PPN dan PPnBM olehPemungut PPN dilakukan pada saat:</div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in; text-indent: -0.25in;">
a.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span>penyerahan
BKP dan/atau penyerahan JKP,</div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in; text-indent: -0.25in;">
b.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span>penerimaan
pembayaran dalam hal penerimaan pembayaran terjadi sebelum penyerahan BKP
dan/atau sebelum penyerahan JKP; atau</div>
<div class="MsoListParagraphCxSpLast" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in; text-indent: -0.25in;">
c.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span>penerimaan
pembayaran termin dalam hal penyerahan sebagian tahap pekerjaan.</div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif;">
<br /></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in;">
<b style="mso-bidi-font-weight: normal;">Apa
saja Kewajiban Rekanan ?</b></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin: 0in 0in 0in 0.25in; text-indent: -0.25in;">
Ø<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span>Rekanan
wajib membuat Faktur Pajak untuk setiap penyerahan BKP dan/atau JKP kepada
BUMN.</div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin: 0in 0in 0in 0.25in; text-indent: -0.25in;">
Ø<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span>Faktur
Pajak tersebut harus dibuat pada saat:</div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in; text-indent: -0.25in;">
a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span>penyerahan
BKP dan/atau penyerahan JKP;</div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in; text-indent: -0.25in;">
b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span>penerimaan
pembayaran dalam hal penerimaan pembayaran terjadi sebelum penyerahan BKP dan/atau sebelum penyerahan JKP; atau</div>
<div class="MsoListParagraphCxSpLast" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in; text-indent: -0.25in;">
c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span>penerimaan
pembayaran termin dalam hal penyerahan sebagian tahap pekerjaan.</div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in;">
<br /></div>
<div style="font-family: Georgia,"Times New Roman",serif;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 11pt; line-height: 115%;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span></b>
</div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif;">
<br /></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in;">
<b style="mso-bidi-font-weight: normal;">Kapan
harus menyetor dan melaporkan Pemungutan PPN ?</b></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin-bottom: 0in;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin: 0in 0in 0in 0.25in;">
Berikut
ini adalah tabel batas waktu penyetoran dan pelaporan oleh Pemungut PPN </div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin: 0in 0in 0in 0.25in;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; font-family: Georgia,"Times New Roman",serif; margin-left: 0.25in;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 23.9pt;" valign="top" width="32"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; mso-layout-grid-align: none; text-align: center; text-autospace: none;">
<span style="font-size: 10pt;">No</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 154.9pt;" valign="top" width="207"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; mso-layout-grid-align: none; text-align: center; text-autospace: none;">
<span style="font-size: 10pt;">Jenis
Pemungut PPN</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 155.9pt;" valign="top" width="208"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; mso-layout-grid-align: none; text-align: center; text-autospace: none;">
<span style="font-size: 10pt;">Batas
Waktu Penyetoran</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 126.1pt;" valign="top" width="168"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; mso-layout-grid-align: none; text-align: center; text-autospace: none;">
<span style="font-size: 10pt;">Batas Waktu Pelaporan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 23.9pt;" valign="top" width="32"><div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-size: 10pt;">1</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 154.9pt;" valign="top" width="207"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-size: 10pt;">Bendaharawan Pemerintah dan Kantor Pelayanan
Perbendaharaan Negara (KPPN)</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-size: 10pt;">paling lambat 7 (tujuh) hari setelah berakhirnya bulan
terjadinya pembayaran tagihan.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 126.1pt;" valign="top" width="168"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-size: 10pt;">paling lambat 20 (dua puluh) hari setelah berakhirnya
bulan dilakukan pembayaran </span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-size: 10pt;">tagihan.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 23.9pt;" valign="top" width="32"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-size: 10pt;">2</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 154.9pt;" valign="top" width="207"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-size: 10pt;">KKS Migas, dan Kontraktor atau Pemegang Kuasa / Pemegang
Ijin Usaha Panas Bumi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-size: 10pt;">paling lama tanggal 15 (lima belas) bulan berikutnya
setelah Masa Pajak berakhir</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 126.1pt;" valign="top" width="168"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-size: 10pt;">paling lama pada akhir bulan berikutnya setelah
berakhirnya Masa Pajak.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 23.9pt;" valign="top" width="32"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-size: 10pt;">3</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 154.9pt;" valign="top" width="207"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-size: 10pt;">Badan Usaha Milik Negara (BUMN)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-size: 10pt;">paling lama tanggal 15 (lima belas) bulan berikutnya
setelah Masa Pajak berakhir</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 126.1pt;" valign="top" width="168"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-size: 10pt;">paling lama pada akhir bulan berikutnya setelah
berakhirnya Masa Pajak.</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraph" style="font-family: Georgia,"Times New Roman",serif; line-height: normal; margin: 0in 0in 0in 0.25in;">
<br /></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; margin-left: 7.1pt;">
Media pelaporan bagi Pemungut PPN adalah menggunakan SPT Masa PPN bagi
Pemungut PPN (formulir 1107-PUT)</div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; margin-left: 7.1pt; text-indent: 20.25pt;">
<br /></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; margin-left: 7.1pt; text-indent: 20.25pt;">
<b>Dasar Hukum :</b></div>
<div class="MsoListParagraphCxSpFirst" style="font-family: Georgia,"Times New Roman",serif; margin-left: 45.35pt; text-indent: -0.25in;">
-<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span>Keputusan Menteri Keuangan Nomor 563/KMK.03/2003
tentang Penunjukkan Bendaharawan Pemerintah dan Kantor Perbendaharaan dan Kas
Negara untuk Memungut, Menyetor dan Melaporkan Pajak Pertambahan Nilai dan
Pajak Penjualan atas Barang Mewah Beserta Tata Cara Pemungutan, Penyetoran, dan
Pelaporannya</div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Georgia,"Times New Roman",serif; margin-left: 45.35pt; text-indent: -0.25in;">
-<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span>Peraturan Menteri Keuangan Republik
Indonesia Nomor 73/PMK.03/2010 Tentang Penunjukan Kontraktor Kontrak Kerja Sama
Pengusahaan Minyak Dan Gas Bumi Dan Kontraktor Atau Pemegang Kuasa/Pemegang
Izin Pengusahaan Sumber Daya Panas Bumi
Untuk Memungut, Menyetor, Dan MelaporkanPajak Pertambahan Nilai Atau Pajak
Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah, Serta Tata Cara Pemungutan, Penyetoran, Dan
Pelaporannya</div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Georgia,"Times New Roman",serif; margin-left: 45.35pt; text-indent: -0.25in;">
-<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span>Peraturan Menteri Keuangan Republik
Indonesia Nomor 85/PMK.03/2012 Tentang Penunjukan Badan Usaha Milik Negara Untuk
Memungut, Menyetor, Dan MelaporkanPajak Pertambahan Nilai Atau Pajak
Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah, Serta Tata Cara
Pemungutan, Penyetoran, Dan Pelaporannya</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 45.35pt; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com0tag:blogger.com,1999:blog-6604249415599077137.post-85106063927568743122012-07-16T08:50:00.000+07:002012-07-16T08:50:02.818+07:00Berita: Rekrutmen CPNS Kementerian Keuangan<br />
<div id="main">
<div id="middle">
<div id="center-column">
<div class="separator" style="clear: both; text-align: center;">
<a href="http://2.bp.blogspot.com/-uKsEJdtDMIw/UANuUxCHblI/AAAAAAAAARQ/92Tf0Ww0b2E/s1600/kemenkeu.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="231" src="http://2.bp.blogspot.com/-uKsEJdtDMIw/UANuUxCHblI/AAAAAAAAARQ/92Tf0Ww0b2E/s320/kemenkeu.jpg" width="320" /></a></div>
<h3>
Berikut adalah pengumuman Rekrutmen Pegawai di lingkungan Kementerian Keuangan Republik Indonesia.</h3>
</div>
<div id="center-column">
<h3>
Pendaftaran dilakukan secara Online pada tgl 14 Juli- 29 Juli 2012.</h3>
</div>
<div id="center-column">
<h3>
Info lebih lanjut buka<a href="http://www.blogger.com/%20http://rekrutmen.depkeu.go.id" target="_blank"> http://rekrutmen.depkeu.go.id</a>/</h3>
</div>
<div id="center-column">
<br />
<br />
<div align="center" style="font-size: 14px; font-weight: bold;">
KEMENTERIAN KEUANGAN REPUBLIK INDONESIA<br />
<br />
PENGUMUMAN<br />
NOMOR : PENG- 01/PANREK/VII/2012<br />
<br />
TENTANG <br />
<br />
REKRUTMEN PEGAWAI GOLONGAN II DAN III<br />
DI LINGKUNGAN KEMENTERIAN KEUANGAN<br />
TAHUN ANGGARAN 2012</div>
<br />
<br />
<div align="justify" style="line-height: 20px;">
Dalam rangka mengisi formasi pegawai Kementerian Keuangan Republik
Indonesia Tahun Anggaran 2012, Kementerian Keuangan memberikan
kesempatan kepada Warga Negara Indonesia untuk diterima sebagai Calon
Pegawai Negeri Sipil yang akan ditugaskan di lingkungan Kementerian
Keuangan Republik Indonesia pada posisi jabatan sebagai berikut:
</div>
<div align="justify" style="line-height: 20px;">
<b>I. UNIT ESELON I YANG MEMBUTUHKAN TENAGA:</b></div>
<table align="left" cellpadding="0" cellspacing="5px">
<tbody>
<tr>
<td width="45%">1. Sekretariat Jenderal;
</td>
<td>6. Direktorat Jenderal Perimbangan Keuangan;</td>
</tr>
<tr>
<td>2. Direktorat Jenderal Pajak;</td>
<td>7. Direktorat Jenderal Pengelolaan Utang;</td>
</tr>
<tr>
<td>3. Direktorat Jenderal Bea dan Cukai;</td>
<td>8. Inspektorat Jenderal;</td>
</tr>
<tr>
<td>4. Direktorat Jenderal Perbendaharaan;</td>
<td>9. Badan Kebijakan Fiskal.</td>
</tr>
<tr>
<td>5. Direktorat Jenderal Kekayaan Negara;</td>
<td><br /></td>
</tr>
<tr>
<td></td>
<td></td>
</tr>
</tbody></table>
<div align="justify" style="line-height: 20px;">
<b>II. KUALIFIKASI PENDIDIKAN DAN NAMA JABATAN</b></div>
<table align="left" cellpadding="2px" class="jabatan">
<tbody>
<tr>
<th width="10px"><div align="center" style="font-weight: bold;">
NO.</div>
</th><th align="center" width="40px"><span style="font-weight: bold;">TINGKAT PENDIDIKAN</span>
</th><th width="25px"><div align="center" style="font-weight: bold;">
KODE PROGRAM STUDI (KP)</div>
</th><th><div align="center" style="font-weight: bold;">
PROGRAM STUDI (PS)</div>
</th><th width="65px"><div align="center" style="font-weight: bold;">
NAMA JABATAN</div>
</th><th width="20px"><div align="center" style="font-weight: bold;">
JUMLAH FORMASI</div>
</th></tr>
<tr>
<td rowspan="2" valign="top"><div align="center" style="font-weight: bold;">
1</div>
</td>
<td align="center" rowspan="2" valign="top"><b>Sarjana<br />(S-I)</b></td>
<td><div align="center">
01</div>
</td>
<td>Akuntansi</td>
<td><div align="center">
Penata Laporan Keuangan / Analis Pajak</div>
</td>
<td><div align="center">
208</div>
</td>
</tr>
<tr>
<td><div align="center">
02</div>
</td>
<td>Manajemen (Keuangan)</td>
<td><div align="center">
Analis Pajak</div>
</td>
<td><div align="center">
92</div>
</td>
</tr>
<tr>
<td align="center" rowspan="2" valign="top"><div align="center" style="font-weight: bold;">
2</div>
</td>
<td align="center" rowspan="2" valign="top"><b>Diploma Pelayaran* (D-III)</b></td>
<td align="center">03</td>
<td>Pelayaran (Nautika)</td>
<td align="center">Mualim</td>
<td align="center">35</td>
</tr>
<tr>
<td align="center">04</td>
<td>Pelayaran (Teknika)</td>
<td align="center">Juru Motor</td>
<td align="center">25</td>
</tr>
<tr>
<td rowspan="3" valign="top"><div align="center" style="font-weight: bold;">
3</div>
</td>
<td align="center" rowspan="3" valign="top"><span style="font-weight: bold;">Diploma Umum<br />(D-III)</span></td>
<td><div align="center">
05</div>
</td>
<td>Kimia/Analis Kimia/Analisis Kimia/Kimia Analisis/Kimia Analis</td>
<td><div align="center">
Analis Laboratorium</div>
</td>
<td><div align="center">
38</div>
</td>
</tr>
<tr valign="middle">
<td><div align="center">
06</div>
</td>
<td>Farmasi/Analis Farmasi</td>
<td><div align="center">
Analis Laboratorium</div>
</td>
<td><div align="center">
22</div>
</td>
</tr>
<tr>
<td><div align="center">
07</div>
</td>
<td>Teknik Mineral/Teknik Pertambangan Mineral/Teknik Pengecoran Logam</td>
<td><div align="center">
Analis Laboratorium</div>
</td>
<td><div align="center">
10</div>
</td>
</tr>
<tr>
<td rowspan="2" valign="top"><div align="center" style="font-weight: bold;">
4</div>
</td>
<td align="center" rowspan="2" valign="top"><span style="font-weight: bold;">SMK Pelayaran</span></td>
<td><div align="center">
08</div>
</td>
<td>SMK Pelayaran/SPM Nautika</td>
<td align="center">Juru Mudi II</td>
<td><div align="center">
91</div>
</td>
</tr>
<tr>
<td><div align="center">
09</div>
</td>
<td>SMK Pelayaran/SPM Teknika</td>
<td align="center">Juru Minyak I / Juru Minyak II</td>
<td><div align="center">
63</div>
</td>
</tr>
<tr>
<td rowspan="6" valign="top"><div align="center" style="font-weight: bold;">
5</div>
</td>
<td align="center" rowspan="6" valign="top"><span style="font-weight: bold;">SMK Umum</span></td>
<td><div align="center">
10</div>
</td>
<td>SMK Teknik Mesin (Teknik Permesinan)</td>
<td align="center">Kelasi Kapal</td>
<td><div align="center">
17</div>
</td>
</tr>
<tr>
<td><div align="center">
11</div>
</td>
<td>SMK Teknik Perkapalan (Kelistrikan Kapal)</td>
<td align="center">Kelasi Kapal</td>
<td><div align="center">
17</div>
</td>
</tr>
<tr>
<td><div align="center">
12</div>
</td>
<td>SMK Teknik Telekomunikasi (Teknik Transmisi Telekomunikasi)</td>
<td align="center">Kelasi Kapal</td>
<td><div align="center">
17</div>
</td>
</tr>
<tr>
<td><div align="center">
13</div>
</td>
<td>SMK Teknik Perkapalan (Konstruksi Kapal Kayu/Kapal Fiberglass/Kapal Baja)</td>
<td align="center">Kelasi Kapal</td>
<td><div align="center">
26</div>
</td>
</tr>
<tr>
<td><div align="center">
14</div>
</td>
<td>SMK Teknik Kimia</td>
<td align="center">Analis Laboratorium</td>
<td><div align="center">
23</div>
</td>
</tr>
<tr>
<td><div align="center">
15</div>
</td>
<td>SMK Farmasi/Farmasi Industri</td>
<td align="center">Analis Laboratorium</td>
<td><div align="center">
16</div>
</td>
</tr>
<tr>
<td align="center" colspan="5">Jumlah</td>
<td><div align="center">
700</div>
</td>
</tr>
</tbody></table>
<table border="0">
<tbody>
<tr>
<td align="justify">Catatan:<br />
* Memiliki sertifikat ANT-III untuk DIII Pelayaran (Nautika) dan ATT-III untuk DIII Pelayaran (Teknika).</td>
</tr>
</tbody></table>
<div align="justify" style="line-height: 20px;">
<b>III. PERSYARATAN PENDAFTARAN</b></div>
<ol style="line-height: 20px; text-align: justify;" type="1">
<li>Warga Negara Indonesia;</li>
<li>Tidak mengalami ketergantungan terhadap narkotika/sejenisnya;</li>
<li>Tidak pernah dihukum penjara atau kurungan berdasarkan putusan
Pengadilan yang telah mempunyai kekuatan hukum yang tetap, karena
melakukan suatu tindak pidana kejahatan;</li>
<li>Tidak pernah diberhentikan dengan hormat tidak atas permintaan
sendiri atau tidak dengan hormat sebagai CPNS/PNS, anggota TNI/POLRI,
pegawai BUMN/BUMD atau pegawai swasta;</li>
<li>Tidak berkedudukan sebagai Calon Pegawai Negeri atau Pegawai Negeri;</li>
<li>Bersedia ditempatkan di seluruh wilayah Negara Kesatuan Republik Indonesia;</li>
<li>Pelamar merupakan lulusan:</li>
<table>
<tbody>
<tr valign="top">
<td>7.1.</td><td><b>Sarjana</b> (untuk Kode KP 01 dan 02) dengan IPK Minimal 3,00 <i>(tiga koma nol nol dan nilai tersebut bukan hasil pembulatan)</i> dari skala 4; </td>
</tr>
<tr valign="top">
<td>7.2. </td><td><b>Diploma Pelayaran</b> (untuk Kode KP 03 dan 04) dengan IPK minimal 2,50 <i>(dua koma lima nol dan nilai tersebut bukan hasil pembulatan)</i> dari skala 4; </td>
</tr>
<tr valign="top">
<td>7.3.</td><td><b>Diploma Umum</b> (untuk Kode KP 05 sampai dengan 07) dengan IPK minimal 3,00 <i>(tiga koma nol nol dan nilai tersebut bukan hasil pembulatan)</i> dari skala 4; </td>
</tr>
<tr valign="top">
<td>7.4. </td><td><b>SMK Pelayaran</b> (untuk Kode KP 08 dan 09) dengan nilai rata-rata <b>”Ujian Tertulis”</b> pada ijazah tidak kurang dari 6,50 <i>(enam koma lima nol dan nilai tersebut bukan hasil pembulatan)</i>; </td>
</tr>
<tr valign="top">
<td>7.5.</td><td><b>SMK Umum</b> (untuk Kode KP 10 sampai dengan 15) dengan nilai rata-rata <b>”Ujian Tertulis”</b> pada ijazah tidak kurang dari 7,00 <i>(tujuh koma nol nol dan nilai tersebut bukan hasil pembulatan)</i>.</td>
</tr>
</tbody></table>
<li>Usia berdasarkan tanggal lahir yang tercantum dalam ijazah pada 1 Desember 2012:</li>
<table>
<tbody>
<tr valign="top">
<td>8.1</td><td>Minimal 18 tahun dan maksimal 26 tahun untuk kode KP 01 dan KP 02 (Sarjana S-1); </td>
</tr>
<tr valign="top">
<td>8.2. </td><td>Minimal 18 tahun dan maksimal 30 tahun untuk kode KP 03 dan KP 04 (Diploma Pelayaran); </td>
</tr>
<tr valign="top">
<td>8.3.</td><td>Minimal 18 tahun dan maksimal 23 tahun untuk kode KP 05 s.d. KP 07 (Diploma Umum);</td>
</tr>
<tr valign="top">
<td>8.4. </td><td>Minimal 18 tahun dan maksimal 26 tahun untuk kode KP 08 dan KP 09 (SMK Pelayaran); </td>
</tr>
<tr valign="top">
<td>8.5.</td><td>Minimal 18 tahun dan maksimal 20 tahun untuk Kode KP 10 s.d. KP 15 (SMK Umum). </td>
</tr>
</tbody></table>
<li>Khusus Kode KP 03 wajib memiliki Sertifikat ANT-III dan Kode KP 04 wajib memiliki Sertifikat ATT-III;</li>
<li>Khusus Kode KP 03 s.d. KP 15:</li>
<table>
<tbody>
<tr valign="top">
<td>10.1</td><td>Berjenis kelamin laki-laki; </td>
</tr>
<tr valign="top">
<td>10.2. </td><td>Memiliki tinggi badan minimal 160 cm; </td>
</tr>
<tr valign="top">
<td>10.3.</td><td>Tidak buta warna dan tidak cacat badan.</td>
</tr>
</tbody></table>
</ol>
<b>IV. TATA CARA PENDAFTARAN</b><br />
<ol style="line-height: 20px; text-align: justify;" type="1">
<li>Pendaftaran dilaksanakan secara <i>online</i> melalui website <b><a href="http://rekrutmen.depkeu.go.id/" style="color: blue;">http://rekrutmen.depkeu.go.id</a></b> mulai tanggal 14 Juli 2012 sampai dengan tanggal 29 Juli 2012; </li>
<li>Pelamar yang telah melakukan pendaftaran secara <i>online</i> dapat mengunduh <i>(download)</i> Formulir Pendaftaran <i>Online,</i> Daftar Riwayat Hidup Singkat, Surat Pernyataan, dan Tanda Bukti Pendaftaran; </li>
<li>Pelamar wajib: </li>
<table>
<tbody>
<tr valign="top">
<td>3.1</td><td>Mengisi Formulir Pendaftaran, menempel pas foto berwarna terbaru ukuran 3x4 cm pada <b>Lembar Formulir Pendaftaran <i>Online</i></b>, menempel materai Rp6.000,00 dan menandatanganinya;</td>
</tr>
<tr valign="top">
<td>3.2.</td><td>Mengisi dan menandatangani Daftar Riwayat Hidup Singkat;</td>
</tr>
<tr valign="top">
<td>3.3. </td><td>Menempel materai Rp6.000,00 dan menandatangani <b>Surat Pernyataan</b>;</td>
</tr>
</tbody></table>
<li>Berkas lamaran berisikan dengan urutan dari atas sebagai berikut: </li>
<table>
<tbody>
<tr valign="top">
<td>4.1.</td><td>Fotokopi KTP/SIM yang masih berlaku;</td>
</tr>
<tr valign="top">
<td>4.2. </td><td>Pas foto berwarna terbaru (3 bulan terakhir), dengan ukuran 4x6 sebanyak 3 lembar;</td>
</tr>
<tr valign="top">
<td>4.3.</td><td>Surat lamaran ditulis dengan tangan sendiri dan
ditujukan kepada Menteri Keuangan Republik Indonesia dengan alamat PO
BOX 1001 Jakarta 10000;</td>
</tr>
<tr valign="top">
<td>4.4. </td><td>Daftar Riwayat Hidup Singkat yang telah diunduh dan ditandatangani;</td>
</tr>
<tr valign="top">
<td>4.5.</td><td>Fotokopi Ijazah/Surat Tanda Tamat Belajar/Surat Tanda
Kelulusan dan transkrip nilai terakhir yang telah dilegalisir dan
distempel basah oleh <a href="http://rekrutmen.depkeu.go.id/PejabatBerwenang.asp"><b>pejabat yang berwenang</b></a>
(Ijazah Sementara dan Surat Keterangan Lulus tidak berlaku). Bagi
pelamar lulusan luar negeri wajib menyertakan Fotokopi Surat Keputusan
Penyetaraan Ijazah dari Direktorat Jenderal Pendidikan Tinggi
Kementerian Pendidikan dan Kebudayaan yang telah dilegalisir dan
distempel basah oleh pejabat yang berwenang;</td>
</tr>
<tr valign="top">
<td>4.6. </td><td>Surat Keterangan Dokter (asli) terbaru yang menyatakan sehat (selama tiga bulan terakhir);</td>
</tr>
<tr valign="top">
<td>4.7.</td><td>Surat Keterangan Catatan Kepolisian/SKCK (asli) yang masih berlaku;</td>
</tr>
<tr valign="top">
<td>4.8. </td><td>Surat Pernyataan yang telah diunduh kemudian ditempel materai Rp6.000,00 dan ditandatangani;</td>
</tr>
<tr valign="top">
<td>4.9. </td><td>Bagi pelamar dengan Kode KP 03 melampirkan fotokopi
sertifikat ANT III yang telah dilegalisir dan distempel basah oleh
pejabat yang berwenang;</td>
</tr>
<tr valign="top">
<td>4.10.</td><td>Bagi pelamar dengan Kode KP 04 melampirkan fotokopi
sertifikat ATT III yang telah dilegalisir dan distempel basah oleh
pejabat yang berwenang.</td>
</tr>
</tbody></table>
<li>Pelamar wajib mengirimkan Berkas Lamaran dengan stopmap berwarna:</li>
<table>
<tbody>
<tr valign="top">
<td>a.</td><td>Merah muda untuk Kode KP 01 dan 02;</td>
</tr>
<tr valign="top">
<td>b.</td><td>Biru untuk Kode KP 03 dan 04;</td>
</tr>
<tr valign="top">
<td>c.</td><td>Hijau untuk Kode KP 05 s.d. 07;</td>
</tr>
<tr valign="top">
<td>d.</td><td>Kuning untuk Kode KP 08 dan 09;</td>
</tr>
<tr valign="top">
<td>e.</td><td>Merah untuk Kode KP 10 s.d 15.</td>
</tr>
</tbody></table>
<b>Lembar Formulir Pendaftaran <i>Online</i> ditempel di sampul stopmap</b> tersebut.
<li>Stopmap yang berisi lamaran dimasukkan dalam amplop coklat ukuran folio dan dikirim melalui Kantor Pos kepada:</li>
<div align="center" style="font-weight: bold;">
Panitia Pusat Rekrutmen<br />
Pegawai Golongan II dan III di Lingkungan Kementerian Keuangan<br />
Tahun Anggaran 2012<br />
PO BOX 1001 Jakarta 10000
</div>
<div align="justify">
Berkas lamaran paling lambat diterima Panitia Pusat tanggal <b>6 Agustus 2012 (Cap Pos)</b>. Berkas lamaran yang diterima panitia menjadi milik panitia dan tidak dapat diminta kembali oleh pelamar.</div>
</ol>
<b>V. SELEKSI DAN PELAKSANAAN UJIAN</b><br />
<ol style="line-height: 20px; text-align: justify;" type="1">
<li>Seleksi melalui 4 (empat) tahap dengan sistem gugur yang meliputi:</li>
<table>
<tbody>
<tr valign="top">
<td>1.1.</td><td>Seleksi Administrasi;</td>
</tr>
<tr valign="top">
<td>1.2.</td><td>Tes Kemampuan Dasar (TKD);</td>
</tr>
<tr valign="top">
<td>1.3.</td><td>Psikotes Lanjutan;</td>
</tr>
<tr valign="top">
<td>1.4.</td><td>Tes Kesehatan dan Kebugaran serta wawancara (wawancara hanya untuk pelamar dengan Kode KP 01 dan 02).</td>
</tr>
</tbody></table>
<li>Lokasi ujian akan dilaksanakan pada kota:</li>
<table>
<tbody>
<tr valign="top">
<td>2.1.</td><td>Medan;</td>
</tr>
<tr valign="top">
<td>2.2.</td><td>Jakarta;</td>
</tr>
<tr valign="top">
<td>2.3.</td><td>Semarang;</td>
</tr>
<tr valign="top">
<td>2.4.</td><td>Surabaya;</td>
</tr>
<tr valign="top">
<td>2.5.</td><td>Makassar;</td>
</tr>
<tr valign="top">
<td>2.6.</td><td>Balikpapan;</td>
</tr>
<tr valign="top">
<td>2.7.</td><td>Jayapura.</td>
</tr>
</tbody></table>
<li>Pelamar dapat melihat pengumuman pelamar yang dinyatakan lulus
seleksi administrasi pada tanggal 30 Agustus 2012 melalui portal
Kementerian Keuangan <b><a href="http://www.depkeu.go.id/" style="color: blue;">www.depkeu.go.id</a></b> atau <b><a href="http://rekrutmen.depkeu.go.id/" style="color: blue;">http://rekrutmen.depkeu.go.id</a></b> serta Kantor Perwakilan Kementerian Keuangan di daerah;</li>
<li>Informasi lebih lanjut mengenai Rekrutmen Calon Pegawai Negeri Sipil ini dapat dilihat melalui portal Kementerian Keuangan <b><a href="http://www.depkeu.go.id/" style="color: #0033ff;">www.depkeu.go.id</a></b> atau <a href="http://rekrutmen.depkeu.go.id/" style="color: blue;"><b>http://rekrutmen.depkeu.go.id</b></a>.</li>
</ol>
<b>VI. LAIN – LAIN</b><br />
<div style="line-height: 20px; text-align: justify;">
Dalam proses
pendaftaran Rekrutmen Calon Pegawai Negeri Sipil di Lingkungan
Kementerian Keuangan Tahun Anggaran 2012 berlaku ketentuan sebagai
berikut:</div>
<ol style="line-height: 20px; text-align: justify;" type="1">
<li>Bagi mereka yang pernah mengajukan lamaran ke Kementerian Keuangan
dan sampai pengumuman ini belum mendapat balasan, sepanjang memenuhi
syarat dalam pengumuman ini, supaya mengajukan lamaran kembali sesuai
prosedur yang berlaku <b>(lamaran yang telah dikirim ke Kementerian Keuangan dianggap tidak berlaku)</b>;</li>
<li>Dalam rangka Rekrutmen Calon Pegawai Negeri Sipil ini tidak ada
bimbingan tes atau persiapan pendahuluan, tidak diadakan surat menyurat
dan tidak dipungut biaya apapun selama proses seleksi/tes;</li>
<li>Setiap Pengumuman ditayangkan secara <b><i>online</i></b> pada portal Kementerian Keuangan <b><a href="http://www.depkeu.go.id/" style="color: blue;">www.depkeu.go.id</a></b> atau <b><a href="http://rekrutmen.depkeu.go.id/" style="color: blue;">http://rekrutmen.depkeu.go.id.</a></b> Pelamar dapat melihat Pengumuman hasil setiap tahapan tes secara <i><b>online</b></i> pada portal Kementerian Keuangan <b><a href="http://www.depkeu.go.id/" style="color: blue;">www.depkeu.go.id</a></b> atau <b><a href="http://rekrutmen.depkeu.go.id/" style="color: blue;">http://rekrutmen.depkeu.go.id</a></b>;</li>
<li>Kelulusan pelamar pada setiap tahapan tes ditentukan oleh kemampuan dan kompetensi pelamar. <b>Apabila
ada pihak/oknum yang menawarkan jasa dengan menjanjikan dapat diterima
menjadi Calon Pegawai Negeri Sipil di lingkungan Kementerian Keuangan
dengan meminta imbalan tertentu, maka perbuatan tersebut adalah penipuan
dan dapat melaporkan melalui website <a href="http://www.wise.depkeu.go.id/" style="color: blue;">www.wise.depkeu.go.id</a>. Panitia tidak bertanggung jawab atas perbuatan pihak/oknum tersebut;</b></li>
<li>Keputusan Panitia dalam hal kelulusan pendaftar/pelamar pada setiap tahap tes bersifat mutlak dan tidak dapat diganggu gugat;</li>
<li>Apabila pelamar memberikan keterangan/data yang tidak benar, dan di
kemudian hari diketahui, baik pada setiap tahapan tes, maupun setelah
diangkat menjadi Calon Pegawai Negeri Sipil/Pegawai Negeri Sipil di
lingkungan Kementerian Keuangan, Kementerian Keuangan berhak
menggugurkan kelulusan tersebut dan/atau memberhentikan sebagai Calon
Pegawai Negeri Sipil/Pegawai Negeri Sipil di lingkungan Kementerian
Keuangan, menuntut ganti rugi atas kerugian negara yang terjadi akibat
keterangan yang tidak benar tersebut, dan melaporkan sebagai tindak
pidana ke pihak yang berwajib, karena telah memberikan keterangan palsu.</li>
</ol>
<br />
<table>
<tbody>
<tr valign="top">
<td width="70%"></td>
<td>Jakarta, 14 Juli 2012</td>
</tr>
<tr valign="top">
<td></td><td>Ketua</td>
</tr>
<tr valign="top">
<td></td><td></td>
</tr>
<tr valign="top">
<td></td><td align="center">ttd </td>
</tr>
<tr valign="top">
<td></td><td></td>
</tr>
<tr valign="top">
<td></td><td>Kiagus Ahmad Badaruddin </td>
</tr>
<tr valign="top">
<td></td><td>NIP 19570329 197801 1 001</td>
</tr>
<tr valign="top">
<td></td><td></td>
</tr>
<tr valign="top">
<td></td><td></td>
</tr>
</tbody></table>
</div>
<div id="right-column">
<b class="h"><span style="color: white; text-decoration: blink;">Perhatian</span></b>
<br />
<div class="box">
Kelulusan pelamar ditentukan oleh kemampuan/
kompetensi pelamar. Apabila ada pihak yang menawarkan jasa dengan
menjanjikan untuk dapat diterima menjadi CPNS, maka perbuatan tersebut
adalah penipuan, dan Kementerian Keuangan tidak bertanggung jawab.</div>
</div>
</div>
<br /></div>
@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com1tag:blogger.com,1999:blog-6604249415599077137.post-28756329870064833262012-07-12T09:00:00.000+07:002012-07-13T14:18:52.737+07:00Download : SSP Terbaru<div class="separator" style="clear: both; text-align: center;">
<a href="http://4.bp.blogspot.com/-AQu6JFLvb0U/T_aXQYdnIEI/AAAAAAAAAQ4/5S9Vr2-DJ7I/s1600/download.2.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="385" src="http://4.bp.blogspot.com/-AQu6JFLvb0U/T_aXQYdnIEI/AAAAAAAAAQ4/5S9Vr2-DJ7I/s400/download.2.jpg" width="400" /></a></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="http://1.bp.blogspot.com/-UJ-Fotaw4Xw/T_aW6LrhSsI/AAAAAAAAAQw/DJESoAGzVDM/s1600/download.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><br /></a></div>
<span class="folder">Berikut ini adalah link untuk mengunduh SSP (Surat Setoran Pajak) :</span><br />
<a name='more'></a><br />
<br />
<ul style="display: block;">
<li class="collapsable"><span class="folder">Surat Setoran Bea Perolehan Hak Atas Tanah dan Bangunan</span><ul>
<li class="last"><span class="file"><a class="" href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Surat%20Setoran%20Bea%20Perolehan%20Hak%20Atas%20Tanah%20dan%20Bangunan%20%28SSB%29%20%26%20Petunjuk%20Pengisian.pdf">Surat Setoran Bea Perolehan Hak Atas Tanah dan Bangunan (SSB) & Petunjuk Pengisian</a></span></li>
</ul>
</li>
<li class="collapsable"><span class="folder">Surat Setoran Bukan Pajak</span><ul>
<li class="last"><span class="file"><a class="" href="http://www.pajak.go.id/sites/default/files/formulir_pajak/SSBP.xls">Surat Setoran Bukan Pajak (SSBP) & Petunjuk Pengisian</a></span></li>
</ul>
</li>
<li class="collapsable"><span class="folder">Surat Setoran Pajak (SSP)</span><ul>
<li class="last"><span class="file"><a class="" href="http://www.pajak.go.id/sites/default/files/formulir_pajak/12.%20Formulir%20SSP.pdf">SSP mulai 1 Juli 2009 (PER-38/PJ/2009) -Baru-</a></span></li>
<li class="last"><span class="file"><a href="https://www.dropbox.com/s/dj9rpiwqfwydjjg/SSP_English.pdf" target="_blank">SSP-Versi Bahasa Inggris</a> </span><span class="file"> </span></li>
</ul>
</li>
<li class="collapsable lastCollapsable"><span class="folder">Surat Setoran Pajak Bumi dan Bangunan</span><ul>
<li><span class="file"><a class="" href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Surat%20Setoran%20Pajak%20Pajak%20Bumi%20dan%20Bangunan%20%28SSP%20PBB%29%20%28%20PER-59PJ2009%29.pdf">Surat Setoran Pajak Pajak Bumi dan Bangunan (SSP PBB) ( PER-59/PJ/2009)</a></span></li>
<li class="last"><span class="file"><a class="" href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Surat%20Setoran%20Pajak%20Bumi%20dan%20Bangunan%20%28SSPBB%29%20%28PER-59PJ2009%29.pdf">Surat Setoran Pajak Bumi dan Bangunan (SSPBB) (PER-59/PJ/2009)</a> </span></li>
</ul>
</li>
</ul>@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com0tag:blogger.com,1999:blog-6604249415599077137.post-88075843152453606742012-07-11T09:00:00.000+07:002012-07-11T09:00:01.023+07:00Faktur Pajak dengan banyak transaksi dalam satu Faktur Penjualan<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="http://3.bp.blogspot.com/-EEL2XO8m_eE/T_ZMRzO6kCI/AAAAAAAAAQY/XlkAuvmSqaY/s1600/jual+beli.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="240" src="http://3.bp.blogspot.com/-EEL2XO8m_eE/T_ZMRzO6kCI/AAAAAAAAAQY/XlkAuvmSqaY/s320/jual+beli.jpg" width="320" /></a></div>
<h3>
<span style="font-family: "Georgia","serif";">Apabila
keterangan nama BKP/JKP yang diserahkan dalam Faktur Penjualan tidak dapat
ditampung dalam satu Faktur Pajak, maka Pengusaha Kena Pajak dapat :</span></h3>
<h3>
<span style="font-family: "Georgia","serif";"><a name='more'></a> </span></h3>
<div class="MsoNormal" style="margin-left: .5in;">
<span style="font-family: "Georgia","serif";"></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo1; text-indent: -.25in;">
<span style="font-family: "Georgia","serif";">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">membuat lebih dari 1 (satu) formulir Faktur
Pajak yang masing-masing formulir harus menggunakan Kode, Nomor Seri, dan
tanggal Faktur Pajak yang sama, serta ditandatangani dan diberi keterangan
nomor halaman pada setiap lembarnya, dan khusus untuk pengisian jumlah,
Potongan Harga, Uang Muka yang telah diterima, Dasar Pengenaan Pajak, dan Pajak
Pertambahan Nilai cukup diisi pada formulir terakhir Faktur Pajak; atau </span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo1; text-indent: -.25in;">
<span style="font-family: "Georgia","serif";">2.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">membuat 1 (satu) Faktur Pajak yang
menunjuk nomor dan tanggal Faktur-faktur Penjualan yang merupakan lampiran yang
tidak terpisahkan dari Faktur Pajak tersebut, dalam hal Faktur Penjualan dibuat
berbeda dengan Faktur Pajak.</span></div>
<div class="MsoNormal" style="margin-left: .5in;">
<span style="font-family: "Georgia","serif";">Berdasarkan
pengamatan penulis dilapangan, cara kedua yang lebih praktis .</span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";"> Contoh :</span></div>
<div class="MsoNormal" style="margin-left: .5in;">
<span style="font-family: "Georgia","serif";">PT
Mega Office menjual alat tulis kantor yang memuat 50 macam peralatan pada tanggal
22 Agustus 2011 kepada PT Aria Sakti dengan faktur penjualan MO/052/VIII/11.
Maka Faktur Pajak yang harus diterbitkan oleh PT Mega Office adalah sebagai
berikut :</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: -.25in;">
<span style="font-family: "Georgia","serif";">a.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Baris Nomor seri Faktur Pajak sampai
dengan identitas PKP Penjual diisi dengan nama penjual dan pembeli diisi
seperti biasa.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif";">b.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Georgia","serif";">Dalam
kolom “<b style="mso-bidi-font-weight: normal;">Nama Barang Kena Pajak/Jasa Kena
Pajak</b>” cukup ditulis “</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif";">Faktur</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif"; font-size: 9pt; line-height: 115%;">
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif";">Penjualan Nomor </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif";">MO/052/VIII/11 tanggal 22
Agustus 2011 sebagaimana terlampir”</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif";">c.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Georgia","serif";">Dalam
kolom “</span><span style="font-family: "Georgia","serif";">Harga
Jual/Penggantian/Uang Muka/Termin” diisi dengan total harga jual yang tercantum
dalam Faktur Penjualan.</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif";"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif";">d.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Georgia","serif";">Total
harga jual pada huruf c, kemudian diturunkan ke baris </span><span style="font-family: "Georgia","serif";">“</span><span style="font-family: "Georgia","serif";">Harga Jual/ Penggantian/Uang
Muka/Termin”. Baris berikutnya sampai dengan baris “PPN = 10 % X Dasar
Pengenaan Pajak” diisi seperti biasa.</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif";"></span></b></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif";">e.<span style="font: 7pt "Times New Roman";">
</span></span></b><span style="font-family: "Georgia","serif";">Faktur
Penjualan tersebut dilampirkan pada Faktur Pajak . Cara ini lebih praktis,
namun jarang dipakai oleh PKP.</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif";"></span></b></div>
<div class="MsoNormal" style="margin-left: .5in;">
<br /></div>
<span style="font-family: "Georgia","serif"; font-size: 11pt; line-height: 115%;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span>
<br />
<div class="MsoListParagraph" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -.25in;">
<span style="font-family: "Georgia","serif";"><br /><span style="font: 7pt "Times New Roman";"></span></span><span style="font-family: "Georgia","serif";"></span></div>
<div align="right" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Lembar ke 1 : untuk Pembeli BKP/Penerima JKP sebagai bukti
Pajak Masukan </span></div>
<div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 9pt;">FAKTUR PAJAK</span></b><span style="font-family: "Georgia","serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="3" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Kode
dan Nomor Seri Faktur Pajak : 010.000-11.00000002</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td colspan="3" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Pengusaha
Kena Pajak </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td colspan="3" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 98.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 88.85pt;" valign="top" width="118"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Nama</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 751.15pt;" valign="top" width="1002"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">: PT Mega Office</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 88.85pt;" valign="top" width="118"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Alamat</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 751.15pt;" valign="top" width="1002"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">: Jl. Jend. Ahmad Yani No.10
Yogyakarya</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 88.85pt;" valign="top" width="118"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">NPWP</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 751.15pt;" valign="top" width="1002"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">: 01.XXX.XXX.X-542.000</span></div>
</td>
</tr>
</tbody></table>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td colspan="3" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Pembeli
Barang Kena Pajak/Penerima Jasa Kena Pajak</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td colspan="3" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 98.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 88.85pt;" valign="top" width="118"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Nama</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 751.15pt;" valign="top" width="1002"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">: PT Aria Sakti </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 88.85pt;" valign="top" width="118"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Alamat</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 751.15pt;" valign="top" width="1002"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">: Jl. Slamet Riyadi No.16 Semarang</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 88.85pt;" valign="top" width="118"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">NPWP</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 751.15pt;" valign="top" width="1002"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">: 02.XXX.XXX.X-504.000</span></div>
</td>
</tr>
</tbody></table>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 9.78%;" valign="top" width="9%"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">No. Urut</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 52.12%;" valign="top" width="52%"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Nama Barang Kena Pajak/Jasa Kena
Pajak</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 38.1%;" valign="top" width="38%"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Harga Jual/Penggantian/Uang
Muka/Termin (Rp)</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 9.78%;" valign="top" width="9%"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">1.<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 52.12%;" valign="top" width="52%"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;"> Faktur
Penjualan Nomor </span><span style="font-family: "Georgia","serif"; font-size: 9pt;">MO/052/VIII/11
tanggal 22 Agustus 2011 sebagaimana terlampir</span><span style="font-family: "Georgia","serif"; font-size: 9pt;"></span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 38.1%;" valign="top" width="38%"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">220.000.000,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td colspan="2" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 61.9%;" valign="top" width="61%"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Harga
Jual/<s>Penggantian/Uang Muka/Termin </s>*)</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 38.1%;" valign="top" width="38%"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">220.000.000,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td colspan="2" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 61.9%;" valign="top" width="61%"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Dikurangi
Potongan Harga</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 38.1%;" valign="top" width="38%"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td colspan="2" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 61.9%;" valign="top" width="61%"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Dikurangi
Uang Muka yang telah diterima</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 38.1%;" valign="top" width="38%"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td colspan="2" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 61.9%;" valign="top" width="61%"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Dasar
Pengenaan Pajak</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 38.1%;" valign="top" width="38%"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">220.000.000,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td colspan="2" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 61.9%;" valign="top" width="61%"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPN
= 10 % X Dasar Pengenaan Pajak</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 38.1%;" valign="top" width="38%"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">22.000.000,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12; mso-yfti-lastrow: yes;">
<td colspan="3" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;"><br />
Pajak Penjualan Atas Barang Mewah</span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 99.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 457.95pt;" valign="top" width="611"><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 70.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Tarif</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">DPP</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPnBM</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">...............%<br />
...............%<br />
...............%<br />
...............%</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Rp................<br />
Rp................<br />
Rp................<br />
Rp................</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">RP................<br />
Rp................<br />
Rp................<br />
Rp................</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td colspan="2" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Jumlah</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Rp................</span></div>
</td>
</tr>
</tbody></table>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 391.15pt;" valign="top" width="522"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Yogyakarta, 22 Agustus 2011</span></div>
<div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Ttd</span></div>
<div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;"><br />
Andi Hamzah<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif"; font-size: 9pt; line-height: 115%;">*) Coret yang tidak perlu<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span><span style="font-family: "Georgia","serif";"></span></div>@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com2tag:blogger.com,1999:blog-6604249415599077137.post-58518309390396070312012-07-10T09:00:00.000+07:002012-07-10T09:00:01.543+07:00Pemakaian Sendiri dan Pemberian Cuma-Cuma<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="http://1.bp.blogspot.com/-HurlEvi1Izs/T_U7AzKkFPI/AAAAAAAAAQM/jj8FX284yCU/s1600/pemakaian.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="320" src="http://1.bp.blogspot.com/-HurlEvi1Izs/T_U7AzKkFPI/AAAAAAAAAQM/jj8FX284yCU/s320/pemakaian.jpg" width="250" /></a></div>
<h3>
<span style="font-family: "Georgia","serif";">Yang dimaksud
dengan <b style="mso-bidi-font-weight: normal;">pemakaian sendiri</b> adalah
pemakaian untuk kepentingan pengusaha sendiri, pengurus, atau karyawan, baik
barang produksi sendiri maupun bukan produksi sendiri.</span></h3>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";"></span></div>
<a name='more'></a><br />
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";">Dasar Pengenaan
Pajak (DPP) untuk pemakaian sendiri BKP dan/atau JKP menggunakan Nilai Lain adalah
Harga Jual atau Penggantian setelah dikurangi laba kotor;</span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";">Atas pemakaian
sendiri BKP dan/atau JKP untuk<b> tujuan produktif dikecualikan dari penerbitan
Faktur Pajak</b></span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";">Contoh :</span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";">PT Maju Mundur
adalah distributor sepeda motor untuk wilayah Jawa Barat. Pada tahun 2010,
perusahaan member hadiah berupa 1 unit sepeda motor untuk tenaga penjualannya
yang berprestasi. Harga motornya per unit adalah Rp 16.500.000 termasuk laba
kotor 10%, terutang PPN 10%.</span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";">Maka Dasar
Pengenaan Pajak- nya = 100/110 x Rp 16.500.000 = Rp 15.000.000,00</span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";"> PPN terutang = 10 % xDPP = 10 % x Rp
15.000.000 = Rp.1500.000,00</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";">Yang dimaksud
dengan <b style="mso-bidi-font-weight: normal;">pemberian cuma-cuma</b> adalah
pemberian yang diberikan tanpa pembayaran baik barang produksi sendiri maupun
bukan produksi sendiri, seperti pemberian contoh barang untuk promosi kepada
relasi atau pembeli.</span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";">Dasar Pengenaan
Pajak (DPP) untuk pemberian cuma-cuma BKP dan/atau JKP menggunakan Nilai Lain adalah
Harga Jual atau Penggantian setelah dikurangi laba kotor;</span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";">Contoh : </span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";">Pabrik Susu
Formula memberi bantuan susu bayi hasil produksinya. Pabrik deterjen pakaian
memberi hadiah piring setiap membeli satu kg deterjen pakaian. Atas pemberian
BKP secara cuma-cuma tersebut wajib dibuat Faktur Pajak.</span></div>@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com0tag:blogger.com,1999:blog-6604249415599077137.post-83640499240739902052012-07-09T09:00:00.000+07:002012-07-09T09:00:00.545+07:00Faktur Pajak atas Transaksi yang menggunakan Valuta Asing (Valas)<div class="separator" style="clear: both; text-align: center;">
<a href="http://2.bp.blogspot.com/-lS-WbK0HMd0/T_UyzYElJKI/AAAAAAAAAQA/fnxuzrHKXJc/s1600/valuta+asing.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="213" src="http://2.bp.blogspot.com/-lS-WbK0HMd0/T_UyzYElJKI/AAAAAAAAAQA/fnxuzrHKXJc/s320/valuta+asing.jpg" width="320" /></a></div>
<br />
<h3 class="MsoNormal">
<span style="font-family: "Georgia","serif";">Saat PKP
melakukan transaksi dengan menggunakan mata uang asing maka penghitungan
besarnya PPN yang terutang harus dikonversi ke dalam mata uang Rupiah dengan
menggunakan kurs Menteri Keuangan yang berlaku pada saat pembuatan Faktur
Pajak.<a name='more'></a></span></h3>
<br />
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";">Apabila
kurs yang berlaku saat pembuatan Faktur Pajak berbeda dengan kurs yang berlaku
saat pembayaran oleh Pemungut PPN, Faktur Pajak dapat dibetulkan. </span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";">Penerbitan
Faktur Pajak pengganti hanya dapat
dilakukan paling lambat 2(dua) tahun sejak tanggal Faktur Pajak yang diganti diterbitkan,
sepanjang belum dilakukan pemeriksaan.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";">Contoh :</span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";">PT Abu
menyerahkan jasa sewa gedung untuk jangka waktu 1 tahun dengan nilai sewa US$ 50.000,00 kepada PT Berry pada
tanggal 21/1/2011. PT Berry baru melakukan pembayaran pada tanggal 18/3/2011. </span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";">Berdasarkan data
Kurs Menteri Keuangan tgl 21/1/2011, USD 1 = Rp. 9.068,000</span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";">data Kurs
Menteri Keuangan tgl 18/3/2011, USD 1 = Rp. 8.768,80</span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";">maka PT Abu
harus membuat Faktur Pajak sebagai berikut :</span></div>
<div align="right" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Lembar ke 1 : untuk Pembeli BKP/Penerima JKP sebagai bukti
Pajak Masukan </span></div>
<div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 9pt;">FAKTUR PAJAK</span></b><span style="font-family: "Georgia","serif"; font-size: 9pt;"></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="4" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><span style="font-family: "Georgia","serif"; font-size: 11pt;"><br clear="all" style="page-break-before: always;" />
</span>
<br />
<div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Kode
dan Nomor Seri Faktur Pajak : 010.000-11.00000002</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td colspan="4" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PKP</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td colspan="4" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 98.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 88.85pt;" valign="top" width="118"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Nama</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 751.15pt;" valign="top" width="1002"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">: PT Abu</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 88.85pt;" valign="top" width="118"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Alamat</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 751.15pt;" valign="top" width="1002"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">: Jl. Jend.Sudirman Kav 56 Jakarta
Selatan </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 88.85pt;" valign="top" width="118"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">NPWP</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 751.15pt;" valign="top" width="1002"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">: 01.215.813.4-024.000</span></div>
</td>
</tr>
</tbody></table>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td colspan="4" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Pembeli
Barang Kena Pajak/Penerima Jasa Kena Pajak</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td colspan="4" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 98.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 88.85pt;" valign="top" width="118"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Nama</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 751.15pt;" valign="top" width="1002"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">: PT Berry</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 88.85pt;" valign="top" width="118"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Alamat</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 751.15pt;" valign="top" width="1002"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">: Jl. Jend Gatot Subroto Kav 24
Jakarta Selatan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 88.85pt;" valign="top" width="118"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">NPWP</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 751.15pt;" valign="top" width="1002"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">: 02.421.125.6-008.000</span></div>
</td>
</tr>
</tbody></table>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td rowspan="2" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 12.76%;" valign="top" width="12%"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;"><br />
No. Urut</span></div>
</td>
<td rowspan="2" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 52.9%;" valign="top" width="52%"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;"><br />
Nama Barang Kena Pajak/Jasa Kena Pajak</span></div>
</td>
<td colspan="2" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Harga Jual/Penggantian/Uang
Muka/Termin</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 18.36%;" valign="top" width="18%"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Valas *)</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 15.98%;" valign="top" width="15%"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;"> (Rp)</span></div>
</td>
</tr>
<tr style="height: 108.8pt; mso-yfti-irow: 7;">
<td style="height: 108.8pt; padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 12.76%;" valign="top" width="12%"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">1.<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
</td>
<td style="height: 108.8pt; padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 52.9%;" valign="top" width="52%"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Sewa
Gedung Jalan Jend. Sudirman Kav.56 Jakarta selama 1 tahun ( 21
/1/2011-20/1/2012)</span></div>
</td>
<td style="height: 108.8pt; padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 18.36%;" valign="top" width="18%"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;"> US
D 50.000,00</span></div>
</td>
<td style="height: 108.8pt; padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 15.98%;" valign="top" width="15%"><br /></td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td colspan="2" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<s><span style="font-family: "Georgia","serif"; font-size: 9pt;">Harga
Jual</span></s><span style="font-family: "Georgia","serif"; font-size: 9pt;">/Penggantian/<s>Uang
Muka/Termin </s>**)</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 18.36%;" valign="top" width="18%"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;"> US
D 50.000,00</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 15.98%;" valign="top" width="15%"><br /></td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td colspan="2" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Dikurangi
Potongan Harga</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 18.36%;" valign="top" width="18%"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 15.98%;" valign="top" width="15%"><br /></td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td colspan="2" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Dikurangi
Uang Muka yang telah diterima</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 18.36%;" valign="top" width="18%"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 15.98%;" valign="top" width="15%"><br /></td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td colspan="2" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Dasar
Pengenaan Pajak</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 18.36%;" valign="top" width="18%"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;"> US
D 50.000,00</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 15.98%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;"> 453.400.000,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td colspan="2" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPN
= 10 % X Dasar Pengenaan Pajak</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 18.36%;" valign="top" width="18%"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;"> US
D 5.000,00</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 15.98%;" valign="top" width="15%"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;"> 45.340.000,00</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13; mso-yfti-lastrow: yes;">
<td colspan="4" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;"><br />
Pajak Penjualan Atas Barang Mewah</span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 99.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 457.95pt;" valign="top" width="611"><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 70.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Tarif</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">DPP</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPnBM</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">...............%<br />
...............%<br />
...............%<br />
...............%</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Rp................<br />
Rp................<br />
Rp................<br />
Rp................</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">RP...............<br />
Rp................<br />
Rp................<br />
Rp................</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td colspan="2" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Jumlah</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Rp................</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td colspan="2" style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Catatan
:</span></div>
<div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Kurs
: Rp 9.068,00 /USD 1 </span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;"><br /></td>
</tr>
</tbody></table>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 391.15pt;" valign="top" width="522"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;"><br />
Jakarta, 21 Januari 2011<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div align="right" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">ttd<br />
Ahmad Yani<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif"; font-size: 10pt; line-height: 115%;">*) Diisi apabila penyerahan menggunakan mata uang
asing<br />
**) Coret yang tidak perlu</span><span style="font-family: "Georgia","serif"; font-size: 10pt; line-height: 115%;"></span></div>
<span style="font-family: "Georgia","serif"; font-size: 10pt; line-height: 115%;"></span>@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com5tag:blogger.com,1999:blog-6604249415599077137.post-52070046793382533652012-07-06T09:00:00.008+07:002012-07-06T11:03:28.640+07:00Persandingan Kode SSP Lama Dengan Kode SSP Baru<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="http://1.bp.blogspot.com/-xPZ6n166jDs/T_P4Fsa1p9I/AAAAAAAAAPs/806K8xdvQ9g/s1600/setoran3.jpeg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="265" src="http://1.bp.blogspot.com/-xPZ6n166jDs/T_P4Fsa1p9I/AAAAAAAAAPs/806K8xdvQ9g/s400/setoran3.jpeg" width="400" /></a></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif"; font-size: 10pt;">Persandingan Kode MAP Lama Dengan Kode Akun Pajak Baru </span></b></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b><span style="font-family: "Georgia","serif"; font-size: 10pt;">Berlaku
Sejak 1 Juli 2009.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif"; font-size: 16pt;"></span></b></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background: #E6E6E6; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">No.</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="background: #E6E6E6; border-left: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">MAP </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">(Lama)</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="background: #E6E6E6; border-left: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">Uraian</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="background: #E6E6E6; border-left: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">Kode
Akun Pajak </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">(Baru)</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="background: #E6E6E6; border-left: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">Uraian</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">1</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411121</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Pasal 21</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411121</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Pasal 21</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">2</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411122</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Pasal 22</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411122</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Pasal 22</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">3</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411123</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Pasal 22 Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411123</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Pasal 22 Impor</span><br />
<a name='more'></a><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">4</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411124</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Pasal 23</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411124</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Pasal 23</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">5</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411125</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Pasal 25/29 Orang
Pribadi</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411125</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Pasal 25/29
Orang Pribadi</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">6</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411126</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Pasal 25/29
Badan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411126</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Pasal 25/29
Badan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">7</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411127</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Pasal 26</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411127</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Pasal 26</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">8</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411128</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Final dan
Fiskal Luar Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411128</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Final </span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">9</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411129</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Non Migas
Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411129</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Non Migas
Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">10</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">-</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">-</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411131</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak Fiskal Luar Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">11</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411111</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Minyak Bumi</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411111</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Minyak Bumi</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">12</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411112</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Gas Alam</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411112</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Gas Alam</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">13</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411113</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Lainnya dari
Minyak Bumi</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">-</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">-</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">14</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411119</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Migas Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411119</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPh Migas Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">15</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411211</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPN Dalam Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411211</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPN Dalam Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">16</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411212</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPN Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411212</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPN Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">17</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411219</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPN Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411219</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPN Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">18</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411221</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPnBM Dalam Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411221</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPnBM Dalam Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">19</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411222</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPnBM Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411222</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPnBM Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">20</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411229</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPnBM Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411229</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Jenis Pajak PPnBM Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">21</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411611</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Bea Meterai</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411611</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Bea Meterai</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">22</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411612</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Penjualan Benda Meterai</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411612</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Penjualan Benda Meterai</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 23;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">23</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">-</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">-</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411613</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Pajak Penjualan Batubara</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 24;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">24</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411619</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Pajak Tidak Langsung Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411619</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Pajak Tidak Langsung Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 25;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">25</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411621</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Bunga Penagihan PPh</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411621</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Bunga/ Denda Penagihan PPh</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 26;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">26</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411622</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Bunga Penagihan PPN</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411622</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Bunga/ Denda Penagihan PPN</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 27;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">27</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411623</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Bunga Penagihan PPnBM </span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411623</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Bunga/ Denda Penagihan PPnBM </span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 28; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: black; font-family: "Georgia","serif"; font-size: 8pt;">28</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411624</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Bunga Penagihan PTLL</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">411624</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Untuk Bunga/ Denda Penagihan PTLL</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br />
<!--[if gte mso 9]><xml>
<w:WordDocument>
<w:View>Normal</w:View>
<w:Zoom>0</w:Zoom>
<w:TrackMoves/>
<w:TrackFormatting/>
<w:PunctuationKerning/>
<w:ValidateAgainstSchemas/>
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF/>
<w:LidThemeOther>EN-US</w:LidThemeOther>
<w:LidThemeAsian>X-NONE</w:LidThemeAsian>
<w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables/>
<w:SnapToGridInCell/>
<w:WrapTextWithPunct/>
<w:UseAsianBreakRules/>
<w:DontGrowAutofit/>
<w:SplitPgBreakAndParaMark/>
<w:DontVertAlignCellWithSp/>
<w:DontBreakConstrainedForcedTables/>
<w:DontVertAlignInTxbx/>
<w:Word11KerningPairs/>
<w:CachedColBalance/>
</w:Compatibility>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
<m:lMargin m:val="0"/>
<m:rMargin m:val="0"/>
<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
</m:mathPr></w:WordDocument>
</xml><![endif]--><!--[if gte mso 9]><xml>
<w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
DefSemiHidden="true" DefQFormat="false" DefPriority="99"
LatentStyleCount="267">
<w:LsdException Locked="false" Priority="0" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Normal"/>
<w:LsdException Locked="false" Priority="9" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="heading 1"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9"/>
<w:LsdException Locked="false" Priority="39" Name="toc 1"/>
<w:LsdException Locked="false" Priority="39" Name="toc 2"/>
<w:LsdException Locked="false" Priority="39" Name="toc 3"/>
<w:LsdException Locked="false" Priority="39" Name="toc 4"/>
<w:LsdException Locked="false" Priority="39" Name="toc 5"/>
<w:LsdException Locked="false" Priority="39" Name="toc 6"/>
<w:LsdException Locked="false" Priority="39" Name="toc 7"/>
<w:LsdException Locked="false" Priority="39" Name="toc 8"/>
<w:LsdException Locked="false" Priority="39" Name="toc 9"/>
<w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption"/>
<w:LsdException Locked="false" Priority="10" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" Priority="11" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" Priority="22" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" Priority="59" SemiHidden="false"
UnhideWhenUsed="false" Name="Table Grid"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading"/>
</w:LatentStyles>
</xml><![endif]--><!--[if gte mso 10]>
<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-qformat:yes;
mso-style-parent:"";
mso-padding-alt:0in 5.4pt 0in 5.4pt;
mso-para-margin-top:0in;
mso-para-margin-right:0in;
mso-para-margin-bottom:10.0pt;
mso-para-margin-left:0in;
line-height:115%;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:"Times New Roman";
mso-fareast-theme-font:minor-fareast;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;}
</style>
<![endif]-->
<br />
<div class="MsoNormal" style="margin-left: .5in;">
<span style="font-family: "Georgia","serif";">Dasar
Hukum :</span></div>
<div class="MsoNormal" style="margin-left: .5in;">
<span style="font-family: "Georgia","serif";">Peraturan
Direktur Jenderal Pajak Nomor PER - 23/PJ./2010 Tentang Perubahan Atas Peraturan
Direktur Jenderal Pajak Nomor PER-38/PJ./2009 Tentang Bentuk Formulir Surat
Setoran Pajak tanggal 22 April 2010</span></div>
</div>
<div class="MsoNormal">
<br /></div>
@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com0tag:blogger.com,1999:blog-6604249415599077137.post-27703380666850012952012-07-05T09:00:00.000+07:002012-07-06T14:35:20.502+07:00Tabel Kode Akun Pajak Dan Kode Jenis Setoran SSP Baru<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; mso-margin-top-alt: auto;">
<div class="separator" style="clear: both; text-align: center;">
<a href="http://3.bp.blogspot.com/-Injy8yKt9Ng/T_ZZXiiKXPI/AAAAAAAAAQk/aSsRCXA8oVE/s1600/pajak.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="266" src="http://3.bp.blogspot.com/-Injy8yKt9Ng/T_ZZXiiKXPI/AAAAAAAAAQk/aSsRCXA8oVE/s400/pajak.jpg" width="400" /></a></div>
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 10pt;">Tabel Kode Akun Pajak
Dan Kode Jenis Setoran</span></b><span style="font-family: "Georgia","serif"; font-size: 16pt;"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 10pt;"> </span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">
</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">1. </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411121 Untuk Jenis
Pajak PPh Pasal 21</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" width="54%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">100</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Masa PPh Pasal 21</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran pajak yang masih
harus disetor yang tercantum dalam SPT Masa PPh Pasal 21 termasuk SPT
pembetulan sebelum dilakukan pemeriksaan.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">199</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran Pendahuluan skp PPh
Pasal 21</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran pajak sebelum
diterbitkan surat ketetapan pajak PPh Pasal 21.</span><br />
<a name='more'></a><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">200</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Tahunan PPh Pasal 21</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran pajak yang masih
harus disetor yang tercantum dalam SPT Tahunan PPh Pasal 21.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP PPh Pasal 21</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Tagihan Pajak (STP) PPh Pasal 21.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">310</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPh Pasal 21</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPh Pasal 21.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">311</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPh Final Pasal 21 Pembayaran
Sekaligus Atas Jaminan Hari Tua, Uang Tebusan Pensiun, dan Uang Pesangon</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPh Final Pasal 21 pembayaran
sekaligus atas Jaminan Hari Tua, Uang Tebusan Pensiun, dan Uang Pesangon.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">320</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPh Pasal 21</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPh Pasal 21.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">321</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPh Final Pasal 21
Pembayaran Sekaligus Atas Jaminan Hari Tua, Uang Tebusan Pensiun, dan Uang
Pesangon</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPh Final Pasal 21 pembayaran
sekaligus atas Jaminan Hari Tua, Uang Tebusan Pensiun dan Uang Pesangon.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">390</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran atas Surat Keputusan
Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan
Peninjauan Kembali</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding atau Putusan Peninjauan Kembali.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">401</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Final Pasal 21 Pembayaran
Sekaligus Atas Jaminan Hari Tua, Uang Tebusan Pensiun, dan Uang Pesangon</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPh Final Pasal 21
pembayaran sekaligus atas Jaminan Hari Tua, Uang Tebusan Pensiun, dan Uang
Pesangon.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">402</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Final Pasal 21 atas honorarium
atau imbalan lain yang diterima Pejabat Negara, PNS, anggota TNI/POLRI dan
para pensiunnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPh Final Pasal 21
atas honorarium atau imbalan lain yang diterima Pejabat Negara, PNS,
anggota TNI/POLRI dan para pensiunnya.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">500</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Pasal 21 atas pengungkapan
ketidakbenaran</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT PPh Pasal 21 atas
pengungkapan ketidakbenaran sebagaimana dimaksud dalam Pasal 8 ayat (3)
atau Pasal 8 ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">501</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Pasal 21 atas penghentian
penyidikan tindak pidana</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT PPh Pasal 21 atas
penghentian penyidikan tindak pidana sebagaimana dimaksud dalam Pasal 44B
ayat (2) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">510</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi administrasi berupa denda
atau kenaikan atas pengungkapan ketidakbenaran pengisian SPT PPh Pasal 21</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda atau kenaikan, atas pengungkapan ketidakbenaran
pengisian SPT PPh Pasal 21 sebagaimana dimaksud dalam Pasal 8 ayat (3) atau
Pasal 8 ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">511</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi denda administrasi berupa
denda atas penghentian penyidikan tindak pidana di bidang perpajakan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda, atas penghentian penyidikan tindak pidana di
bidang perpajakan sebagaimana dimaksud dalam Pasal 44B ayat (2)
Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">2. </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411122 Untuk Jenis
Pajak PPh Pasal 22</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" width="54%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">100</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Masa PPh Pasal 22</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran pajak yang harus
disetor yang tercantum dalam SPT Masa PPh Pasal 22 termasuk SPT pembetulan
sebelum dilakukan pemeriksaan.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">199</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran Pendahuluan skp PPh
Pasal 22</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran pajak sebelum
diterbitkan surat ketetapan pajak PPh Pasal 22.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP PPh Pasal 22</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP PPh Pasal 22.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">310</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPh Pasal 22</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPh Pasal 22.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">311</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPh Final Pasal 22</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPh Final Pasal 22.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">320</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPh Pasal 22</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPh Pasal 22.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">321</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPh Final Pasal 22</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPh Final Pasal 22.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">390</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran atas Surat Keputusan Pembetulan,
Surat Keputusan Keberatan, Putusan Banding atau Putusan Peninjauan Kembali</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">401</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Final Pasal 22 atas Penebusan
Migas</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPh Final Pasal 22
atas Penebusan Migas.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">403</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Final Pasal 22 atas Penjualan
Barang yang Tergolong Sangat Mewah</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPh Final Pasal 22
atas Penjualan Barang yang Tergolong Sangat Mewah</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">500</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Pasal 22 atas pengungkapan
ketidakbenaran</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT Masa PPh Pasal 22 atas
pengungkapan ketidakbenaran sebagaimana dimaksud dalam Pasal 8 ayat (3)
atau Pasal 8 ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">501</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Pasal 22 atas penghentian
penyidikan tindak pidana</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT Masa PPh Pasal 22 atas
penghentian penyidikan tindak pidana sebagaimana dimaksud dalam Pasal 44B
ayat (2) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">510</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi administrasi berupa denda
atau kenaikan atas pengungkapan ketidakbenaran pengisian SPT Masa PPh Pasal
22</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda atau kenaikan, atas pengungkapan ketidakbenaran pengisian
SPT Masa PPh Pasal 22 sebagaimana dimaksud dalam Pasal 8 ayat (3) atau
Pasal 8 ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">511</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi denda administrasi berupa
denda atas penghentian penyidikan tindak pidana di bidang perpajakan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi administrasi
berupa denda, atas penghentian penyidikan tindak pidana di bidang
perpajakan sebagaimana dimaksud dalam Pasal 44B ayat (2) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">900</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pemungut PPh Pasal 22</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPh Pasal 22 yang
dipungut oleh Pemungut.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">3. </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411123 Untuk Jenis
Pajak PPh Pasal 22 Impor </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.72%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 54.02%;" width="54%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">100</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.72%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Masa PPh Pasal 22 Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.02%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran pajak yang harus
disetor yang tercantum dalam SPT Masa PPh Pasal 22 atas transaksi impor
termasuk SPT pembetulan sebelum dilakukan pemeriksaan.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">199</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.72%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran Pendahuluan skp PPh
Pasal 22 Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.02%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran pajak sebelum
diterbitkan surat ketetapan pajak PPh Pasal 22 Impor.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.72%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP PPh Pasal 22 Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.02%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP PPh Pasal 22 atas transaksi impor.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">310</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.72%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPh Pasal 22 Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.02%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPh Pasal 22 atas transaksi impor.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">320</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.72%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPh Pasal 22 Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.02%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPh Pasal 22 atas transaksi
impor.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">390</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.72%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran atas Surat Keputusan
Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan
Peninjauan Kembali</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.02%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">500</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.72%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Pasal 22 Impor atas
pengungkapan ketidakbenaran</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.02%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT Masa PPh Pasal 22 atas
pengungkapan ketidakbenaran atas transaksi Impor sebagaimana dimaksud dalam
Pasal 8 ayat (3), atau Pasal 8 ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">501</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.72%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Pasal 22 Impor atas penghentian
penyidikan tindak pidana</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.02%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT Masa PPh Pasal 22 atas
penghentian penyidikan tindak pidana atas transaksi Impor sebagaimana
dimaksud dalam Pasal 44B ayat (2) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">510</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.72%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi administrasi berupa denda
atau kenaikan atas pengungkapan ketidakbenaran pengisian SPT Masa PPh Pasal
22 Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.02%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda atau kenaikan, atas pengungkapan ketidakbenaran
pengisian SPT Masa PPh atas pengungkapan ketidakbenaran pengisian SPT Masa
PPh Pasal 22 Impor sebagaimana dimaksud dalam Pasal 8 ayat (3) atau Pasal 8
ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">511</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.72%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi denda administrasi berupa
denda atas penghentian penyidikan tindak pidana di bidang perpajakan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.02%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda, atas penghentian penyidikan tindak pidana di
bidang perpajakan sebagaimana dimaksud dalam Pasal 44B ayat (2)
Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">4. </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411124 Untuk Jenis
Pajak PPh Pasal 23</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" width="54%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">100</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Masa PPh Pasal 23</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPh Pasal 23 yang
harus disetor (selain PPh Pasal 23 atas dividen, bunga, royalti, dan jasa)
yang tercantum dalam SPT Masa PPh Pasal 23 termasuk SPT pembetulan sebelum
dilakukan pemeriksaan.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">101</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Pasal 23 atas Dividen</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPh Pasal 23 yang
harus disetor atas dividen yang dibayarkan kepada Wajib Pajak Badan dalam
negeri yang tercantum dalam SPT Masa PPh Pasal 23.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">102</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Pasal 23 atas Bunga</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPh Pasal 23 yang
harus disetor atas bunga (termasuk premium, diskonto dan imbalan karena
jaminan pengembalian utang) yang dibayarkan kepada Wajib Pajak dalam negeri
yang tercantum dalam SPT Masa PPh Pasal 23.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">103</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Pasal 23 atas Royalti</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPh Pasal 23 yang
harus disetor atas royalti yang dibayarkan kepada Wajib Pajak dalam negeri
yang tercantum dalam SPT Masa PPh Pasal 23.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">104</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Pasal 23 atas Jasa</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPh Pasal 23 yang
harus disetor atas jasa yang dibayarkan kepada Wajib Pajak dalam negeri
yang tercantum dalam SPT Masa PPh Pasal 23.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">199</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran Pendahuluan skp PPh
Pasal 23</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran pajak sebelum
diterbitkan surat ketetapan pajak PPh Pasal 23.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP PPh Pasal 23</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP PPh Pasal 23 (selain STP PPh Pasal
23 atas dividen, bunga, royalti, dan jasa).</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">301</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP PPh Pasal 23 atas Dividen,
Bunga, Royalti, dan Jasa</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP PPh Pasal 23 atas dividen, bunga,
royalti, dan jasa.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">310</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPh Pasal 23</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPh Pasal 23 (selain SKPKB PPh
pasal 23 atas dividen, bunga, royalti dan jasa).</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">311</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPh Pasal 23 atas Dividen,
Bunga, Royalti, dan Jasa</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPh Pasal 23 atas dividen, bunga,
royalti, dan jasa.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">312</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPh Final Pasal 23</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPh Final Pasal 23.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">320</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPh Pasal 23</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPh Pasal 23 (selain SKPKBT PPh
Pasal 23 atas dividen, bunga, royalti, dan jasa).</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">321</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPh Pasal 23 atas Dividen,
Bunga, Royalti, dan Jasa</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPh Pasal 23 atas dividen, bunga,
royalti, dan jasa.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">322</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPh Final Pasal 23</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPh Final Pasal 23.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">390</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran atas Surat Keputusan
Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan
Peninjauan Kembali</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">401</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Final Pasal 23 atas
Bunga Simpanan Anggota Koperasi</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPh Final Pasal 23
atas bunga simpanan anggota koperasi.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">500</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Pasal 23 atas pengungkapan
ketidakbenaran</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT Masa PPh Pasal 23 atas
pengungkapan ketidakbenaran (termasuk PPh Pasal 23 atas dividen, bunga,
royalti, dan jasa) sebagaimana dimaksud dalam Pasal 8 ayat (3), atau Pasal
8 ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">501</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Pasal 23 atas penghentian
penyidikan tindak pidana</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT PPh Pasal 23 atas
penghentian penyidikan tindak pidana sebagaimana dimaksud dalam Pasal 44B
ayat (2) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">510</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi administrasi berupa denda
atau kenaikan atas pengungkapan ketidakbenaran pengisian SPT Masa PPh Pasal
23</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda atau kenaikan, atas pengungkapan ketidakbenaran
pengisian SPT Masa PPh Pasal 23 sebagaimana dimaksud dalam Pasal 8 ayat (3)
dan Pasal 8 ayat (5)Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 20; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.26%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">511</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi denda administrasi berupa
denda atas penghentian penyidikan tindak pidana di bidang perpajakan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda, atas penghentian penyidikan tindak pidana di
bidang perpajakan sebagaimana dimaksud dalam Pasal 44B ayat (2)
Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">5. </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411125 Untuk Jenis
Pajak PPh Pasal 25/29 Orang Pribadi</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" width="54%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">100</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Masa PPh Pasal 25 Orang Pribadi</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran Masa PPh Pasal 25
Orang Pribadi yang terutang.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">101</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Masa PPh Pasal 25 Orang Pribadi
Pengusaha Tertentu</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran Masa PPh Pasal 25
Orang Pribadi Pengusaha Tertentu yang terutang.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">199</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran Pendahuluan skp PPh
Orang Pribadi</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran pajak sebelum
diterbitkan surat ketetapan pajak PPh Orang Pribadi.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">200</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Tahunan PPh Orang Pribadi</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran pajak yang masih
harus dibayar yang tercantum dalam SPT Tahunan PPh Orang Pribadi termasuk
SPT pembetulan sebelum dilakukan pemeriksaan.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP PPh Orang Pribadi</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP PPh Orang Pribadi.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">310</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPh Orang Pribadi</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPh Orang Pribadi.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">320</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPh Orang Pribadi</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPh Orang Pribadi.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">390</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran atas Surat Keputusan
Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan
Peninjauan Kembali</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">500</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Orang Pribadi atas pengungkapan
ketidakbenaran</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT PPh Orang Pribadi atas
pengungkapan ketidakbenaran sebagaimana dimaksud dalam Pasal 8 ayat (3)
atau Pasal 8 ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">501</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Orang Pribadi atas penghentian
penyidikan tindak pidana</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT PPh Orang Pribadi atas
penghentian penyidikan tindak pidana sebagaimana dimaksud dalam Pasal 44B
ayat (2) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">510</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi administrasi berupa denda
atau kenaikan atas pengungkapan ketidakbenaran pengisian SPT PPh Orang
Pribadi</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda atau kenaikan, atas pengungkapan ketidakbenaran
pengisian SPT PPh Orang Pribadi sebagaimana dimaksud dalam Pasal 8 ayat (3)
dan Pasal 8 ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">511</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi denda administrasi berupa
denda atas penghentian penyidikan tindak pidana di bidang perpajakan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda, atas penghentian penyidikan tindak pidana di
bidang perpajakan sebagaimana dimaksud dalam Pasal 44B ayat (2)
Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">6. </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411126 Untuk Jenis
Pajak PPh Pasal 25/29 Badan</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" width="54%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">100</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Masa PPh Pasal 25 Badan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran Masa PPh Pasal 25
Badan yang terutang.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">199</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran Pendahuluan skp PPh
Badan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran pajak sebelum
diterbitkan surat ketetapan pajak PPh Badan.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">200</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Tahunan PPh Badan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran pajak yang masih
harus dibayar yang tercantum dalam SPT Tahunan PPh Badan termasuk SPT
pembetulan sebelum dilakukan pemeriksaan.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP PPh Badan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP PPh Badan.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">310</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPh Badan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPh Badan.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">320</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPh Badan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPh Badan.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">390</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran atas Surat Keputusan
Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan
Peninjauan Kembali</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">500</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Badan atas pengungkapan
ketidakbenaran</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT PPh Badan atas
pengungkapan ketidakbenaran sebagaimana dimaksud dalam Pasal 8 ayat (3)
atau Pasal 8 ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">501</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Badan atas penghentian
penyidikan tindak pidana</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT PPh Badan atas
penghentian penyidikan tindak pidana sebagaimana dimaksud dalam Pasal 44B
ayat (2) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">510</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi administrasi berupa denda
atau kenaikan atas pengungkapan ketidakbenaran pengisian SPT PPh Badan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda atau kenaikan, atas pengungkapan ketidakbenaran
pengisian SPT PPh Badan sebagaimana dimaksud dalam Pasal 8 ayat (3) dan
Pasal 8 ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">511</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi denda administrasi berupa
denda atas penghentian penyidikan tindak pidana di bidang perpajakan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda, atas penghentian penyidikan tindak pidana di
bidang perpajakan sebagaimana dimaksud dalam Pasal 44B ayat (2)
Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">7. </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411127 Untuk Jenis
Pajak PPh Pasal 26</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" width="54%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">100</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Masa PPh Pasal 26</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPh Pasal 26 yang
harus disetor (selain PPh Pasal 26 atas dividen, bunga, royalti, jasa dan
laba setelah pajak BUT) yang tercantum dalam SPT Masa PPh Pasal 26</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">101</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Pasal 26 atas Dividen</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPh Pasal 26 yang
harus disetor atas dividen yang dibayarkan kepada Wajib Pajak luar negeri
yang tercantum dalam SPT Masa PPh Pasal 26.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">102</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Pasal 26 atas Bunga</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPh Pasal 26 yang
harus disetor atas bunga (termasuk premium, diskonto, premi swap dan
imbalan sehubungan dengan jaminan pengembalian utang) yang dibayarkan
kepada Wajib Pajak luar negeri yang tercantum dalam SPT Masa PPh Pasal 26.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">103</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Pasal 26 atas Royalti</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPh Pasal 26 yang
harus disetor atas royalti yang dibayarkan kepada Wajib Pajak luar negeri
yang tercantum dalam SPT Masa PPh Pasal 26.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">104</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Pasal 26 atas Jasa</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPh Pasal 26 yang
harus disetor atas jasa yang dibayarkan kepada Wajib Pajak luar negeri yang
tercantum dalam SPT Masa PPh Pasal 26.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">105</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Pasal 26 atas Laba setelah
Pajak BUT</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPh Pasal 26 yang
harus dibayar atas laba setelah pajak BUT yang tercantum dalam SPT Tahunan
PPh BUT.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">199</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran Pendahuluan skp PPh
Pasal 26</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran pajak sebelum
diterbitkan surat ketetapan pajak PPh Pasal 26.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP PPh Pasal 26</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP PPh Pasal 26 (selain STP PPh Pasal
26 atas dividen, bunga, royalti, jasa dan laba setelah pajak BUT).</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">301</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP PPh Pasal 26 atas Dividen,
Bunga, Royalti, Jasa, dan Laba Setelah Pajak BUT</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP PPh Pasal 26 atas dividen, bunga,
royalti, jasa, dan laba setelah pajak BUT.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">310</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPh Pasal 26</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPh Pasal 26 (selain SKPKB PPh
Pasal 26 atas dividen, bunga, royalti, jasa dan laba setelah pajak BUT).</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">311</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPh Pasal 26 atas Dividen,
Bunga, Royalti, Jasa, dan Laba Setelah Pajak BUT</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPh Pasal 26 atas dividen, bunga,
royalti, jasa, dan laba setelah pajak BUT.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">320</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPh Pasal 26</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPh Pasal 26 (selain SKPKBT PPh
Pasal 26 atas dividen, bunga, royalti, jasa dan laba setelah pajak BUT).</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">321</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPh Pasal 26 atas Dividen,
Bunga, Royalti, Jasa, dan Laba Setelah Pajak BUT</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPh Pasal 26 atas dividen, bunga,
royalti, jasa, dan laba setelah pajak BUT.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">390</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran atas Surat Keputusan
Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan
Peninjauan Kembali</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">500</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Pasal 26 atas pengungkapan
ketidakbenaran</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT PPh Pasal 26 atas
pengungkapan ketidakbenaran sebagaimana dimaksud dalam Pasal 8 ayat (3)
atau Pasal 8 ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">501</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Pasal 26 atas penghentian
penyidikan tindak pidana</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT PPh Pasal 26 atas
penghentian penyidikan tindak pidana sebagaimana dimaksud dalam Pasal 44B
ayat (2) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">510</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi administrasi berupa denda
atau kenaikan atas pengungkapan ketidakbenaran pengisian SPT PPh Pasal 26</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda atau kenaikan, atas pengungkapan ketidakbenaran
pengisian SPT PPh Pasal 26 sebagaimana dimaksud dalam Pasal 8 ayat (3) atau
Pasal 8 ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 18; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.24%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">511</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.76%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi denda administrasi berupa
denda atas penghentian penyidikan tindak pidana di bidang perpajakan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda, atas penghentian penyidikan tindak pidana di
bidang perpajakan sebagaimana dimaksud dalam Pasal 44B ayat (2)
Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14; mso-yfti-lastrow: yes;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Georgia","serif"; font-size: 9pt;">8. </span></b><span style="font-family: "Georgia","serif"; font-size: 9pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Georgia","serif"; font-size: 9pt;">Kode
Akun Pajak 411128 Untuk Jenis Pajak PPh Final</span></b><span style="font-family: "Georgia","serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 9pt;">KODE<br />
JENIS<br />
SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 9pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 9pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 9pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" width="54%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 9pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 9pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">199</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Pembayaran Pendahuluan skp PPh
Final</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran pajak sebelum
diterbitkan surat ketetapan pajak PPh Final.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">300</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">STP PPh Final</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran jumlah yang masih
harus dibayar/disetor yang tercantum dalam STP PPh Final.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">310</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">SKPKB PPh Final Pasal 4 ayat (2)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPh Final Pasal 4 ayat (2).</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">311</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">SKPKB PPh Final Pasal 15</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPh Final Pasal 15.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">312</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">SKPKB PPh Final Pasal 19</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPh Final Pasal 19.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">320</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">SKPKBT PPh Final Pasal 4 ayat (2)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPh Final Pasal 4 ayat (2).</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">321</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">SKPKBT PPh Final Pasal 15</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPh Final Pasal 15.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">322</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">SKPKBT PPh Final Pasal 19</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPh Final Pasal 19.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">390</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Pembayaran atas Surat Keputusan
Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan
Peninjauan Kembali</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">401</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Final Pasal 4 ayat (2) atas
Diskonto/Bunga Obligasi dan Surat Utang Negara</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran PPh Final Pasal 4
ayat (2) atas diskonto/bunga obligasi dan Surat Utang Negara</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">402</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Final Pasal 4 ayat (2) atas
Pengalihan Hak atas Tanah dan/atau Bangunan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran PPh Final Pasal 4
ayat (2) atas Pengalihan Hak atas Tanah dan/atau Bangunan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">403</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Final Pasal 4 ayat (2) atas
Persewaan Tanah dan/atau Bangunan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran PPh Final Pasal 4
ayat (2) atas Persewaan Tanah dan/atau Bangunan.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">404</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Final Pasal 4 ayat (2) atas
Bunga Deposito / Tabungan, Jasa Giro dan Diskonto SBI</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran PPh Final Pasal 4
ayat (2) atas bunga deposito/tabungan, jasa giro dan diskonto SBI.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">405</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Final Pasal 4 ayat (2) atas
Hadiah Undian</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran PPh Final Pasal 4
ayat (2) atas hadiah undian.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">406</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Final Pasal 4 ayat (2) atas Transaksi
Saham, Obligasi dan sekuritas lainnya di Bursa.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran PPh Final Pasal 4
ayat (2) atas transaksi saham, obligasi dan sekuritas lainnya, dan di
Bursa.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">407</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Final Pasal 4 ayat (2) atas
Penjualan Saham Pendiri</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran PPh Final Pasal 4
ayat (2) atas penjualan Saham Pendiri.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">408</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Final Pasal 4 ayat (2) atas
Penjualan Saham Milik Perusahaan Modal Ventura</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran PPh Final Pasal 4
ayat (2) atas penjualan saham milik Perusahaan Modal Ventura.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">409</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Final Pasal 4 ayat (2) atas
Jasa Konstruksi</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran PPh Final Pasal 4
ayat (2) atas jasa konstruksi.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">410</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Final Pasal 15 atas Jasa
Pelayaran Dalam Negeri</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran PPh Final Pasal 15
atas jasa pelayaran dalam negeri.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">411</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Final Pasal 15 atas Jasa
Pelayaran dan/atau Penerbangan Luar Negeri</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran PPh Final Pasal 15
atas jasa pelayaran dan/atau penerbangan luar negeri.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">413</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Final Pasal 15 atas Penghasilan
Perwakilan Dagang Luar Negeri</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran PPh Final Pasal 15
atas penghasilan perwakilan dagang luar negeri.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">414</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Final Pasal 15 atas Pola Bagi
Hasil</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran PPh Final Pasal 15
atas pola bagi hasil.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 23;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">415</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Final Pasal 15 atas Kerjasama
Bentuk BOT</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran PPh Final Pasal 15
atas kerjasama bentuk BOT.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 24;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">416</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Final Pasal 19 atas Revaluasi
Aktiva Tetap</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran PPh Final Pasal 19
atas revaluasi aktiva tetap.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 25;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">417</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Final Pasal 4 ayat (2) atas
Bunga Simpanan Anggota Koperasi yang Dibayarkan kepada Orang Pribadi</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk Pembayaran PPh Final Pasal 4
ayat (2) atas Bunga Simpanan Anggota Koperasi yang Dibayarkan kepada Orang
Pribadi</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 26;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">418</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Final Pasal 4 ayat (2) atas
penghasilan dari transaksi derivatif yang diperdagangkan di bursa</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran PPh Final Pasal 4
ayat (2) atas penghasilan yang diterima dan/atau yang diterima dan/atau
diperoleh orang pribadi atau badan dari transaksi derivatif yang
diperdagangkan di bursa</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 27;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">419</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Final Pasal 17 ayat (2c) atas
penghasilan berupa dividen</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran PPh Final Pasal 17
ayat (2c) atas dividen yang diterima atau diperoleh Wajib Pajak Orang
Pribadi dalam negeri</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 28;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">499</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Final Lainnya</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran PPh Final lainnya</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 29;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">500</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Final atas pengungkapan
ketidakbenaran</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT PPh Final atas
pengungkapan ketidakbenaran sebagaimana dimaksud dalam Pasal 8 ayat (3)
atau Pasal 8 ayat (5) Undang-Undang KUP.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 30;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">501</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Final atas penghentian
penyidikan tindak pidana</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT PPh Final atas
penghentian penyidikan tindak pidana sebagaimana dimaksud dalam Pasal 44B
ayat (2) Undang-Undang KUP.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 31;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">510</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Sanksi administrasi berupa denda
atau kenaikan atas pengungkapan ketidakbenaran pengisian SPT PPh Final</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran sanksi
administrasi berupa denda atau kenaikan, atas pengungkapan ketidakbenaran
pengisian SPT PPh Final sebagaimana dimaksud dalam Pasal 8 ayat (3) atau
Pasal 8 ayat (5) Undang-Undang KUP.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 32; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.22%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">511</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.78%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Sanksi denda administrasi berupa
denda atas penghentian penyidikan tindak pidana di bidang perpajakan.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 54.0%;" valign="top" width="54%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">atau untuk pembayaran sanksi
administrasi berupa denda, atas penghentian penyidikan tindak pidana di
bidang perpajakan sebagaimana dimaksud dalam Pasal 44B ayat (2)
Undang-Undang KUP.</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">9.<span style="font: 7pt "Times New Roman";"> </span></span><b><span style="font-family: "Georgia","serif"; font-size: 9pt;">Kode Akun Pajak
411129 Untuk Jenis Pajak PPh Non Migas Lainnya</span></b><span style="font-family: "Georgia","serif"; font-size: 9pt;"> </span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 98.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 9pt;">KODE<br />
JENIS<br />
SETORAN</span></b></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 9pt;">JENIS SETORAN</span></b></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 9pt;">KETERANGAN</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">100</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Non Migas Lainnya</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran masa PPh Non Migas
lainnya selain PPh Pasal 15 atas jasa penerbangan dalam negeri.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">101</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Pasal 15 atas Jasa Penerbangan
Dalam Negeri</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran masa PPh Pasal 15
atas jasa penerbangan dalam negeri yang memperoleh penghasilan berdasarkan
perjanjian charter (bersifat non-final).</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">300</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">STP
PPh Non Migas Lainnya</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP PPh Non Migas lainnya selain
PPh Pasal 15 atas jasa penerbangan dalam negeri.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">301</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">STP PPh Pasal 15 atas Jasa
Penerbangan Dalam Negeri</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP PPh Pasal 15 atas jasa
penerbangan dalam negeri yang memperoleh penghasilan berdasarkan perjanjian
charter (bersifat non-final).</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">310</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">SKPKB PPh Non Migas Lainnya</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPh Non Migas lainnya selain
PPh Pasal 15 atas jasa penerbangan dalam negeri.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">311</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">SKPKB PPh Pasal 15 atas Jasa
Penerbangan Dalam Negeri</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPh Pasal 15 atas jasa
penerbangan dalam negeri yang memperoleh penghasilan berdasarkan perjanjian
charter (bersifat non-final).</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">320</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">SKPKBT PPh Non Migas Lainnya</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPh Non Migas lainnya selain
PPh Pasal 15 atas jasa penerbangan dalam negeri.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">321</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">SKPKBT PPh Pasal 15 atas Jasa
Penerbangan Dalam Negeri</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPh Pasal 15 atas jasa
penerbangan dalam negeri yang memperoleh penghasilan berdasarkan perjanjian
charter (bersifat non-final).</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">390</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Pembayaran atas Surat Keputusan
Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan
Peninjauan Kembali</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">500</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Non Migas Lainnya atas
pengungkapan ketidakbenaran</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam surat pemberitahuan PPh Non
Migas Lainnya atas pengungkapan ketidakbenaran sebagaimana dimaksud dalam
Pasal 8 ayat (3) atau Pasal 8 ayat (5) Undang-Undang KUP.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">501</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPh Non Migas Lainnya atas
penghentian penyidikan tindak pidana</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam surat pemberitahuan PPh Non
Migas Lainnya atas penghentian penyidikan tindak pidana sebagaimana
dimaksud dalam Pasal 44B ayat (2) Undang-Undang KUP.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">510</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Sanksi administrasi berupa denda
atau kenaikan atas pengungkapan ketidakbenaran pengisian surat
pemberitahuan PPh Non Migas Lainnya</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran sanksi
administrasi berupa denda atau kenaikan, atas pengungkapan ketidakbenaran
pengisian surat pemberitahuan PPh Non Migas Lainnya sebagaimana dimaksud
dalam Pasal 8 ayat (3) atau Pasal 8 ayat (5) Undang-Undang KUP.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13; mso-yfti-lastrow: yes;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">511</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Sanksi denda administrasi berupa
denda atas penghentian penyidikan tindak pidana di bidang perpajakan</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran sanksi
administrasi berupa denda, atas penghentian penyidikan tindak pidana di
bidang perpajakan sebagaimana dimaksud dalam Pasal 44B ayat (2) Undang-Undang
KUP.</span></div>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><br /></td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><br /></td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">10. </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411131 Untuk Jenis Pajak Fiskal Luar
Negeri</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 53.6%;" width="53%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">100</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Fiskal Luar Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.6%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran Fiskal Luar
Negeri.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.74%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP Fiskal Luar Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.6%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP Fiskal Luar Negeri.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">11. </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411111 Untuk Jenis Pajak PPh Minyak Bumi</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" width="53%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">100</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Minyak Bumi</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran masa PPh Minyak
Bumi.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP PPh Minyak Bumi</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP PPh Minyak Bumi.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">310</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPh Minyak Bumi</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPh Minyak Bumi.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">320</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPh Minyak Bumi</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPh Minyak Bumi.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">390</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran atas Surat Keputusan
Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan
Peninjauan Kembali</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">12. </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411112 Untuk Jenis Pajak PPh Gas Alam</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" width="53%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">100</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Gas Alam</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran masa PPh Gas Alam.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP PPh Gas Alam</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP PPh Gas Alam.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">310</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPh Gas Alam</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPh Gas Alam.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">320</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPh Gas Alam</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPh Gas Alam.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">390</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran atas Surat Keputusan
Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan
Peninjauan Kembali</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">13. </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411119 Untuk Jenis Pajak PPh Migas Lainnya</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" width="53%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">100</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPh Migas Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran masa PPh Migas
Lainnya.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP PPh Migas Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP PPh Migas Lainnya.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">310</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPh Migas Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPh Migas Lainnya.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">320</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPh Migas Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPh Migas Lainnya.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">390</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran atas Surat Keputusan
Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan
Peninjauan Kembali</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">14. </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411211 Untuk Jenis Pajak PPN Dalam Negeri</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" width="53%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">100</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Setoran Masa PPN Dalam Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran pajak yang masih
harus dibayar yang tercantum dalam SPT Masa PPN Dalam Negeri.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">101</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Setoran PPN BKP tidak berwujud dari
luar Daerah Pabean</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPN terutang atas
pemanfaatan BKP tidak berwujud dari luar Daerah Pabean.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">102</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Setoran PPN JKP dari luar Daerah
Pabean</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPN terutang atas
Pemanfaatan JKP dari luar Daerah Pabean.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">103</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Setoran Kegiatan Mem-bangun Sendiri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPN terutang atas
Kegiatan Membangun Sendiri.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td rowspan="2" style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">104</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Setoran Penyerahan Aktiva yang
menurut tujuan semula tidak untuk diperjualbelikan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPN terutang atas
penyerahan aktiva yang menurut tujuan semula tidak untuk diperjualbelikan.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Setoran Atas Pengalihan Aktiva
Dalam Rangka Restrukturisasi Perusahaan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPN yang terutang
atas pengalihan aktiva dalam rangka restrukturisasi perusahaan.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">199</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran Pendahuluan skp PPN
Dalam Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran pajak sebelum
diterbitkan surat ketetapan pajak PPN Dalam Negeri.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP PPN Dalam Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP PPN Dalam Negeri.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">310</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPN Dalam Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPN Dalam Negeri.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">311</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPN Pemanfaatan BKP tidak
berwujud dari luar Daerah Pabean</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPN atas pemanfaatan BKP tidak
berwujud dari luar Daerah Pabean.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">312</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPN Pemanfaatan JKP dari luar
Daerah Pabean</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPN atas pemanfaatan JKP dari luar
Daerah Pabean.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">313</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPN Kegiatan Membangun
Sendiri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPN atas Kegiatan Membangun
Sendiri.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">314</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB Pemungut PPN Dalam Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPN yang menjadi kewajiban
pemungut.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">320</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPN Dalam Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPN Dalam Negeri.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">321</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPN Pemanfaatan BKP tidak
berwujud dari luar Daerah Pabean</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPN atas pemanfaatan BKP tidak
berwujud dari luar Daerah Pabean.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">322</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPN Peman-faatan JKP dari
luar Daerah Pabean</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPN atas pemanfaatan JKP dari
luar Daerah Pabean.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">323</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPN atas Kegiatan Membangun
Sendiri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPN atas Kegiatan Membangun
Sendiri.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">324</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT Pemungut PPN Dalam Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPN Dalam Negeri yang menjadi
kewajiban pemungut.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">390</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran atas Surat Keputusan
Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan
Peninjauan Kembali</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">500</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPN Dalam Negeri atas pengungkapan
ketidakbenaran</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT Masa PPN Dalam Negeri
atas pengungkapan ketidakbenaran sebagaimana dimaksud dalam Pasal 8 ayat
(3) atau Pasal 8 ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">501</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPN Dalam Negeri atas penghentian
penyidikan tindak pidana</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT PPh Pasal 21 atas
penghentian penyidikan tindak pidana sebagaimana dimaksud dalam Pasal 44B
ayat (2) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">510</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi administrasi berupa denda
atau kenaikan atas pengungkapan ketidakbenaran pengisian SPT Masa PPN Dalam
Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda atau kenaikan, atas pengungkapan ketidakbenaran
pengisian SPT Masa PPN Dalam Negeri sebagaimana dimaksud dalam Pasal 8 ayat
(3) atau Pasal 8 ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 23;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">511</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi denda administrasi berupa
denda atas penghentian penyidikan tindak pidana di bidang perpajakan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">atau untuk pembayaran sanksi
administrasi berupa denda, atas penghentian penyidikan tindak pidana di
bidang perpajakan sebagaimana dimaksud dalam Pasal 44B ayat (2)
Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 24; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">900</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pemungut PPN Dalam Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk penyetoran PPN dalam negeri
yang dipungut oleh Pemungut.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">15. </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411212 untuk jenis pajak PPN Impor</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" width="53%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">100</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Setoran Masa PPN Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPN terutang pada
saat impor BKP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">199</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran Pendahuluan skp PPN
Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran pajak sebelum
diterbitkan surat ketetapan pajak PPN Impor.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP PPN Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP PPN Impor.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">310</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPN Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPN Impor.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">320</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPN Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPN Impor.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">390</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran atas Surat Keputusan
Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan
Peninjauan Kembali</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang
masih harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">500</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPN Impor atas pengungkapan
ketidakbenaran</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT Masa PPN atas
pengungkapan ketidakbenaran sebagaimana dimaksud dalam Pasal 8 ayat (3)
atau Pasal 8 ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">501</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPN Impor atas penghentian
penyidikan tindak pidana</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT Masa PPN atas penghentian
penyidikan tindak pidana sebagaimana dimaksud dalam Pasal 44B ayat (2)
Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">510</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi administrasi berupa denda
atau kenaikan atas pengungkapan ketidakbenaran pengisian SPT PPN</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda atau kenaikan, atas pengungkapan ketidakbenaran
pengisian SPT Masa PPN sebagaimana dimaksud dalam Pasal 8 ayat (3) atau
Pasal 8 ayat (5) Undang-Undang KUP</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">511</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi denda administrasi berupa
denda atas penghentian penyidikan tindak pidana di bidang perpajakan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">atau untuk pembayaran sanksi
administrasi berupa denda, atas penghentian penyidikan tindak pidana di
bidang perpajakan sebagaimana dimaksud dalam Pasal 44B ayat (2)
Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">900</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pemungut PPN Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk penyetoran PPN impor yang
dipungut oleh pemungut.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">16. </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411219 Untuk Jenis Pajak PPN Lainnya</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" width="53%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">100</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Setoran Masa PPN Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPN Lainnya yang
terutang.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP PPN Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP PPN Lainnya.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">310</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPN Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPN Lainnya.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">320</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPN Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPN Lainnya.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">390</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran atas Surat Keputusan
Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan
Peninjauan Kembali</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">500</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPN Lainnya atas pengungkapan
ketidakbenaran</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT Masa PPN atas
pengungkapan ketidakbenaran sebagaimana dimaksud dalam Pasal 8 ayat (3)
atau Pasal 8 ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">501</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPN Lainnya atas penghentian
penyidikan tindak pidana</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT Masa PPN atas penghentian
penyidikan tindak pidana sebagaimana dimaksud dalam Pasal 44B ayat (2)
Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">510</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi administrasi berupa denda
atau kenaikan atas pengungkapan ketidakbenaran pengisian SPT PPN</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda atau kenaikan, atas pengungkapan ketidakbenaran
pengisian SPT Masa PPN sebagaimana dimaksud dalam Pasal 8 ayat (3) atau
Pasal 8 ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">511</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi denda administrasi berupa
denda atas penghentian penyidikan tindak pidana di bidang perpajakan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">atau untuk pembayaran sanksi
administrasi berupa denda, atas penghentian penyidikan tindak pidana di
bidang perpajakan sebagaimana dimaksud dalam Pasal 44B ayat (2)
Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">17. </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411221 Untuk Jenis Pajak PPnBM Dalam
Negeri</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" width="53%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">100</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Setoran Masa PPnBM Dalam Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran pajak yang masih
harus dibayar yang tercantum dalam SPT Masa PPN Dalam Negeri.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">199</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran Pendahuluan skp PPnBM
Dalam Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran pajak sebelum
diterbitkan surat ketetapan pajak PPnBM Dalam Negeri.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP PPnBM Dalam Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP PPnBM Dalam Negeri.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">310</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB Masa PPnBM Dalam Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPnBM Dalam Negeri.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">311</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB Pemungut<br />
PPnBM Dalam Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPnBM Dalam Negeri yang menjadi
kewajiban pemungut.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">320</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT Masa PPnBM Dalam Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPnBM Dalam Negeri.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">321</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT Pemungut PPnBM Dalam Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPnBM Dalam Negeri yang menjadi
kewajiban pemungut.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">390</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran atas Surat Keputusan
Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan
Peninjauan Kembali</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">500</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPnBM Dalam Negeri atas
pengungkapan ketidakbenaran</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT Masa PPN Dalam Negeri
atas pengungkapan ketidakbenaran sebagaimana dimaksud dalam Pasal 8 ayat
(3) atau Pasal 8 ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">501</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPnBM Dalam Negeri atas penghentian
penyidikan tindak pidana</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran pajak
yang masih harus disetor yang tercantum dalam SPT Masa PPN Dalam Negeri
atas penghentian penyidikan tindak pidana sebagaimana dimaksud dalam Pasal
44B ayat (2) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">510</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi administrasi berupa denda
atau kenaikan atas pengungkapan ketidakbenaran pengisian SPT Masa PPN Dalam
Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda atau kenaikan, atas pengungkapan ketidakbenaran
pengisian SPT Masa PPN Dalam Negeri sebagaimana dimaksud dalam Pasal 8 ayat
(3) atau Pasal 8 ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">511</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi denda administrasi berupa
denda atas penghentian penyidikan tindak pidana di bidang perpajakan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">atau untuk pembayaran sanksi
administrasi berupa denda, atas penghentian penyidikan tindak pidana di bidang
perpajakan sebagaimana dimaksud dalam Pasal 44B ayat (2) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">900</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pemungut PPnBM Dalam Negeri</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk penyetoran PPnBM Dalam Negeri
yang dipungut oleh pemungut.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">18. </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411222 Untuk Jenis Pajak PPnBM Impor </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" width="53%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">100</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Setoran Masa PPnBM Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran PPnBM terutang
pada saat impor BKP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">199</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran Pendahuluan skp PPnBM
Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran pajak sebelum
diterbitkan surat ketetapan pajak PPnBM Impor.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP PPnBM Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP PPnBM Impor.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">310</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB PPnBM Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPnBM Impor.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">320</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT PPnBM Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPnBM Impor.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">390</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran atas Surat Keputusan
Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan
Peninjauan Kembali</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">500</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPnBM Impor atas pengungkapan
ketidakbenaran</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran PPnBM
pada saat impor BKP atas pengungkapan ketidakbenaran sebagaimana dimaksud
dalam Pasal 8 ayat (3) atau Pasal 8 ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">501</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">PPnBM Impor atas penghentian
penyidikan tindak pidana</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran PPnBM
pada saat impor BKP atas penghentian penyidikan<br />
tindak pidana sebagaimana dimaksud dalam Pasal 44B ayat (2) Undang-Undang
KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">510</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi administrasi berupa denda
atau kenaikan atas pengungkapan ketidakbenaran pembayaran PPnBM pada saat
impor BKP</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda atau kenaikan, atas pengungkapan ketidakbenaran
pembayaran PPnBM pada saat impor BKP sebagaimana dimaksud dalam Pasal 8
ayat (3) atau Pasal 8 ayat (5) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">511</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi denda administrasi berupa
denda atas penghentian penyidikan tindak pidana di bidang perpajakan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">atau untuk pembayaran sanksi
administrasi berupa denda, atas penghentian penyidikan tindak pidana di
bidang perpajakan sebagaimana dimaksud dalam Pasal 44B ayat (2)
Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">900</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pemungut PPnBM Impor</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk penyetoran PPnBM Impor yang
dipungut oleh pemungut.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">19. </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 9pt;">Kode
Akun Pajak 411229 Untuk Jenis Pajak PPnBM Lainnya</span></b><span style="font-family: "Georgia","serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 9pt;">KODE<br />
JENIS<br />
SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 9pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 9pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 9pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" width="53%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 9pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 9pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">100</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Setoran Masa PPnBM Lainnya</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran PPnBM Lainnya yang
terutang.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">300</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">STP PPnBM Lainnya</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP PPnBM Lainnya.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">310</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">SKPKB PPnBM Lainnya</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB PPnBM Lainnya.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">320</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">SKPKBT PPnBM Lainnya</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT PPnBM Lainnya.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">390</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Pembayaran atas Surat Keputusan
Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan
Peninjauan Kembali</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">500</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPnBM Lainya atas pengungkapan
ketidakbenaran</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk kekurangan pembayaran PPnBM
Lainnya atas pengungkapan ketidakbenaran sebagaimana dimaksud dalam Pasal 8
ayat (3) atau Pasal 8 ayat (5) Undang-Undang KUP.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">501</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPnBM Lainnya atas penghentian
penyidikan tindak pidana</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk kekurangan pembayaran PPnBM
lainnya atas penghentian penyidikan tindak pidana sebagaimana dimaksud dalam
Pasal 44B ayat (2) Undang-Undang KUP.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">510</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Sanksi administrasi berupa denda
atau kenaikan atas pengungkapan ketidakbenaran pembayaran PPnBM Lainnya</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">untuk pembayaran sanksi
administrasi berupa denda atau kenaikan, atas pengungkapan ketidakbenaran
pembayaran PPnBM Lainnya sebagaimana dimaksud dalam Pasal 8 ayat (3) atau
Pasal 8 ayat (5) Undang-Undang KUP.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">511</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Sanksi denda administrasi berupa
denda atas penghentian penyidikan tindak pidana di bidang perpajakan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">atau untuk pembayaran sanksi
administrasi berupa denda, atas penghentian penyidikan tindak pidana di
bidang perpajakan sebagaimana dimaksud dalam Pasal 44B ayat (2)
Undang-Undang KUP.</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l6 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">20.<span style="font: 7pt "Times New Roman";"> </span></span><b><span style="font-family: "Georgia","serif"; font-size: 9pt;">Kode Akun Pajak
411611 Untuk Bea Meterai</span></b><span style="font-family: "Georgia","serif"; font-size: 9pt;"></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 98.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE<br />
JENIS<br />
SETORAN</span></b></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">100</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Bea Meterai</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran penggunaan Bea
Meterai.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">199</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran Pendahuluan skp Bea
Meterai</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran pajak sebelum
diterbitkan surat ketetapan pajak Bea Meterai.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">2XX</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran deposit atas penggunaan
Mesin Teraan Meterai Digital untuk membubuhkan tanda Bea Meterai Lunas</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran deposit bagi Wajib
Pajak yang menggunakan Mesin Teraan Meterai Digital untuk membubuhkan tanda
Bea Meterai Lunas.</span></div>
<div class="MsoNormal" style="line-height: 9.75pt; margin-left: .5in; mso-list: l3 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Georgia","serif"; font-size: 8pt;">Digital pertama dalah angka "2" yaitu kode
pelunasan Bea Meterai dengan membubuhkan tanda Bea Meterai lunas dengan
Mesin Teraan Digital, dan </span></div>
<div class="MsoNormal" style="line-height: 9.75pt; margin-left: .5in; mso-list: l3 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif"; font-size: 8pt;">Digit kedua dan
ketiga (XX) adalah : </span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="margin-left: .5in; mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 94.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">1)</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">angka "01", dalam hal
Wajib Pajak hanya memiliki 1 (satu) Unit Mesin Teraan Meterai Digital,
atau</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">2)</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">sesuai dengan nomor urut
dilakukannya pendaftaran Mesin Teraan Meterai Digital dalam hal Wajib
Pajak memiliki lebih dari 1 (satu) unit Mesin Teraan Meterai Digital.</span></div>
</td>
</tr>
</tbody></table>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP Bea Meterai</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP Bea Meterai.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">310</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB Bea Meterai</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB Bea Meterai.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">320</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT Bea Meterai</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT Bea Meterai.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">390</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran atas Surat Keputusan
Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan
Peninjauan Kembali</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">500</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Bea Meterai atas pengungkapan
ketidakbenaran</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran
penggunaan Bea Meterai atas pengungkapan ketidakbenaran sebagaimana
dimaksud dalam Pasal 8 ayat (3) atau Pasal 8 ayat (5) Undang-Undang KUP.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">501</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Bea Meterai atas penghentian
penyidikan tindak pidana</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran
penggunaan Bea Meterai atas penghentian penyidikan tindak pidana
sebagaimana dimaksud dalam Pasal 44B ayat (2) Undang-Undang KUP.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">510</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi administrasi berupa denda
atau kenaikan atas pengungkapan ketidakbenaran pembayaran Bea Meterai</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda atau kenaikan, atas pengungkapan ketidakbenaran
pembayaran penggunaan Bea Meterai sebagaimana dimaksud dalam Pasal 8 ayat
(3) atau Pasal 8 ayat (5) Undang-Undang KUP.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">511</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi denda administrasi berupa
denda atas penghentian penyidikan tindak pidana di bidang perpajakan</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda, atas penghentian penyidikan tindak pidana di
bidang perpajakan sebagaimana dimaksud dalam Pasal 44B ayat (2)
Undang-Undang KUP.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12; mso-yfti-lastrow: yes;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">512</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Denda atas Pemeteraian Kemudian</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran denda atas
Pemeteraian Kemudian sebagaimana dimaksud dalam Pasal 8 dan Pasal 9
Undang-Undang Bea Meterai.</span></div>
</td>
</tr>
</tbody></table>
</td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><br /></td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><br /></td>
</tr>
<tr style="mso-yfti-irow: 23;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoListParagraph" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l5 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">21.<span style="font: 7pt "Times New Roman";">
</span></span><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411612 untuk Penjualan Benda Meterai</span></b><span style="font-family: "Georgia","serif"; font-size: 8pt;"></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 98.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE<br />
JENIS<br />
SETORAN</span></b></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">100</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Penjualan Benda Meterai</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran penjualan Benda
Meterai.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">199</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran Pendahuluan skp Benda
Meterai</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran pajak sebelum
diterbitkan surat ketetapan pajak Benda Meterai.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP Benda Meterai</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP Benda Meterai.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">310</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB Benda Meterai</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB Benda Meterai.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">320</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT Benda Meterai</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT Benda Meterai.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">390</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran atas Surat Keputusan
Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan
Peninjauan Kembali</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">500</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Benda Meterai atas pengungkapan
ketidakbenaran</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran
penjualan Benda Meterai atas pengungkapan ketidakbenaran sebagaimana
dimaksud dalam Pasal 8 ayat (3) atau Pasal 8 ayat (5) Undang-Undang KUP.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">501</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Benda Meterai atas penghentian
penyidikan tindak pidana</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk kekurangan pembayaran
penjualan Benda Meterai atas penghentian penyidikan tindak pidana sebagaimana
dimaksud dalam Pasal 44B ayat (2) Undang-Undang KUP.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">510</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi administrasi berupa denda
atau kenaikan atas pengungkapan ketidakbenaran pembayaran Benda Meterai</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda atau kenaikan, atas pengungkapan ketidakbenaran
pembayaran penjualan Benda Meterai sebagaimana dimaksud dalam Pasal 8 ayat
(3) atau Pasal 8 ayat (5) Undang-Undang KUP.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10; mso-yfti-lastrow: yes;">
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12.0pt; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">511</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 142.05pt;" valign="top" width="189"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Sanksi denda administrasi berupa
denda atas penghentian penyidikan tindak pidana di bidang perpajakan</span></div>
</td>
<td style="padding: 3.25pt 3.25pt 3.25pt 3.25pt; width: 352.85pt;" valign="top" width="470"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran sanksi
administrasi berupa denda, atas penghentian penyidikan tindak pidana di
bidang perpajakan sebagaimana dimaksud dalam Pasal 44B ayat (2)
Undang-Undang KUP.</span></div>
</td>
</tr>
</tbody></table>
</td>
</tr>
<tr style="mso-yfti-irow: 24;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><br /></td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><br /></td>
</tr>
<tr style="mso-yfti-irow: 25;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 26;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">22. </span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411613 untuk Pajak Penjualan Batubara</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" width="53%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">100</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pajak Penjualan Batubara</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran Pajak Penjualan
Batubara.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP Pajak Penjualan Batubara</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP Pajak Penjualan Batubara.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">310</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB Pajak Penjualan Batubara</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB Pajak Penjualan Batubara.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">320</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT Pajak Penjualan Batubara</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT Pajak Penjualan Batubara.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">390</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran atas Surat Keputusan
Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan
Peninjauan Kembali</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 27;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 28;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">23.</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411619 Untuk Pajak Tidak Langsung Lainnya</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" width="53%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">100</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Setoran Masa Pajak Tidak Langsung
Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran Pajak Tidak
Langsung Lainnya yang terutang.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP Pajak Tidak Langsung Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam STP Pajak Tidak Langsung Lainnya.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">310</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKB Pajak Tidak Langsung Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKB Pajak Tidak Langsung Lainnya.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">320</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">SKPKBT Pajak Tidak Langsung Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam SKPKBT Pajak Tidak Langsung Lainnya.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">390</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pembayaran atas Surat Keputusan
Pembetulan, Surat Keputusan Keberatan, Putusan Banding, atau Putusan
Peninjauan Kembali</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran jumlah yang masih
harus dibayar yang tercantum dalam Surat Keputusan Pembetulan, Surat
Keputusan Keberatan, Putusan Banding, atau Putusan Peninjauan Kembali.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">900</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">Pemungut Pajak Tidak Langsung
Lainnya</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk penyetoran Pajak Tidak Langsung
Lainnya yang dipungut oleh pemungut.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 29;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 30;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">24.</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411621 Untuk Bunga/Denda Penagihan PPh</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" width="53%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP atas Bunga Penagihan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran STP Bunga
Penagihan PPh.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">301</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP atas Denda Penagihan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran STP Denda
Penagihan PPh Pasal 25 ayat (9) dan Pasal 27 ayat (5d) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 31;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 32;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">25.</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411622 Untuk Bunga/Denda Penagihan PPN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" width="53%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP atas Bunga Penagihan PPN</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran STP Bunga
Penagihan PPN.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">301</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP atas Denda Penagihan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran STP Denda
Penagihan PPN Pasal 25 ayat (9) dan Pasal 27 ayat (5d) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 33;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 34;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">26.</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411623 Untuk Bunga/Denda Penagihan PPnBM</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" width="53%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP atas Bunga Penagihan PPnBM</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran STP Bunga
Penagihan PPnBM.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">301</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP atas Denda Penagihan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran STP Denda
Penagihan PPnBM Pasal 25 ayat (9) dan Pasal 27 ayat (5d) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 35;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 36; mso-yfti-lastrow: yes;">
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">27.</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 0in 2.85pt 0in 2.85pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">Kode Akun Pajak 411624 Untuk Bunga/Denda Penagihan PTLL</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 100.0%;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KODE</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;"><br />
</span></b><b><span style="font-family: "Georgia","serif"; font-size: 8pt;">SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" width="37%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">JENIS SETORAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" width="53%"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "Georgia","serif"; font-size: 8pt;">KETERANGAN</span></b><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">300</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP atas Bunga Penagihan PTLL</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran STP Bunga
Penagihan PTLL.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 2.85pt 0in 2.85pt; width: 8.66%;" valign="top" width="8%"><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">301</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 37.62%;" valign="top" width="37%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">STP atas Denda Penagihan</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 2.85pt 0in 2.85pt; width: 53.72%;" valign="top" width="53%"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 8pt;">untuk pembayaran STP Denda
Penagihan PPnBM Pasal 25 ayat (9) dan Pasal 27 ayat (5d) Undang-Undang KUP.</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<span style="font-family: "Georgia","serif"; font-size: 11pt; line-height: 115%;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span>
<br />
<div class="MsoNormal" style="margin-left: .5in;">
<span style="font-family: "Georgia","serif";">Dasar
Hukum :</span></div>
<div class="MsoNormal" style="margin-left: .5in;">
<span style="font-family: "Georgia","serif";">Peraturan
Direktur Jenderal Pajak Nomor Per - 23/Pj/2010 Tentang Perubahan Atas Peraturan
Direktur Jenderal Pajak Nomor Per-38/Pj/2009 Tentang Bentuk Formulir Surat
Setoran Pajak tanggal 22 April 2010</span></div>@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com0tag:blogger.com,1999:blog-6604249415599077137.post-59375916813624963842012-07-04T00:00:00.000+07:002012-07-06T10:55:12.917+07:00Berita : Ditjen Pajak Meregistrasi Ulang PKP<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="http://3.bp.blogspot.com/-ffZciBVjzrA/T_O7tFOloAI/AAAAAAAAAOw/MKCcFicRjSA/s1600/registrasi.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="218" src="http://3.bp.blogspot.com/-ffZciBVjzrA/T_O7tFOloAI/AAAAAAAAAOw/MKCcFicRjSA/s320/registrasi.jpg" width="320" /></a></div>
<h2 class="MsoNormal" style="line-height: normal; margin-left: 0.5in;">
<span style="font-size: large;"><span style="font-family: "Georgia","serif";">Direktorat Jenderal Pajak (DJP) sedang meregistrasi ulang
Pengusaha Kena Pajak (PKP) secara nasional. </span></span></h2>
<div class="MsoNormal" style="line-height: normal; margin-left: 0.5in;">
<span style="font-family: "Georgia","serif"; font-size: 12pt;">Berdasarkan data , dari sekitar 700
ribu PKP, baru 290 ribu PKP atau sekitar 42% yang menyampaikan Surat Pemberitahuan
(SPT) masa Pajak Pertambahan Nilai (PPN).</span></div>
<a name='more'></a><br />
<div class="MsoNormal" style="line-height: normal; margin-left: .5in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Georgia","serif"; font-size: 12pt;">Registrasi ulang ini bertujuan untuk penertiban admistrasi,
pengawasan, dan menguji pemenuhan kewajiban subyektif dan obyektif PKP.
Registrasi ulang dilakukan secara administrasi dan verifikasi lapangan oleh
pegawai KPP tempat PKP terdaftar. Proses registrasi dilakukan mulai Februari
hingga Agustus 2012. Bila hasil verifikasi atas PKP tersebut dinilai tidak
memenuhi kriteria subjektif dan objektif maka Nomor Pokok PKP pengusaha atau
badan tersebut akan dicabut.</span><br />
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 12pt;">P</span><span lang="IN" style="font-family: "Georgia","serif"; font-size: 12pt;">encabutan PKP dilakukan terhadap :</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 1.0in; mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="font-family: "Georgia","serif"; font-size: 12pt;">PKP yang telah
dipusatkan tempat terutangnya </span><span style="font-family: "Georgia","serif"; font-size: 12pt;">PPN</span><span lang="IN" style="font-family: "Georgia","serif"; font-size: 12pt;"> di tempat lain; </span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 1.0in; mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="font-family: "Georgia","serif"; font-size: 12pt;">PKP yang pindah
alamat ke wilayah kerja </span><span style="font-family: "Georgia","serif"; font-size: 12pt;">KPP
</span><span lang="IN" style="font-family: "Georgia","serif"; font-size: 12pt;">lainnya; atau </span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 1.0in; mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="font-family: "Georgia","serif"; font-size: 12pt;">PKP yang sudah
tidak lagi memenuhi <b style="mso-bidi-font-weight: normal;">persyaratan
subjektif dan</b> <b style="mso-bidi-font-weight: normal;">objektif</b> sebagai PKP.</span><br />
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; mso-margin-top-alt: auto; text-align: justify;">
<span lang="IN" style="font-family: "Georgia","serif"; font-size: 12pt;">PKP yang sudah tidak lagi memenuhi persyaratan subjektif dan objektif,
yaitu:</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 1.0in; mso-list: l4 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="font-family: "Georgia","serif"; font-size: 12pt;">PKP dengan status
tidak aktif (Non efektif),</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 1.0in; mso-list: l4 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="font-family: "Georgia","serif"; font-size: 12pt;">PKP yang tidak
menyampaikan SPT Massa PPN untuk masa pajak Januari s/d Desember 2011</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 1.0in; mso-list: l4 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="font-family: "Georgia","serif"; font-size: 12pt;">PKP, yang pada
Masa Pajak Januari s/d Desember 2011 yang pada bagian itu tidak menyampaikan
SPT Masa PPN atau menyampaikan SPT masa PPN yang Pajak keluarannya dan pajak
masukannya nihil,</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 1.0in; mso-list: l4 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="font-family: "Georgia","serif"; font-size: 12pt;">PKP yang tidak
ditemukan pada saat Sensus Pajak Nasional,</span><span style="font-family: "Georgia","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 1.0in; mso-list: l4 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><b><span lang="IN" style="font-family: "Georgia","serif"; font-size: 12pt;">PKP yang tidak
diyakini keberadaan dan/atau kegiatan usahanya.</span></b><br />
</div>
<div class="MsoNormal" style="line-height: normal; margin-left: .5in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Georgia","serif"; font-size: 12pt;">PKP yang tidak diyakini keberadaan dan/ atau kegiatan
usahanya, yaitu:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 70.9pt; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list -.25in; text-indent: -14.2pt;">
<span style="font-family: "Georgia","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Georgia","serif"; font-size: 12pt;">PKP
yang tidak dilakukan kunjungan (visit) dalam jangka waktu 6 (enam) bulan
terakhir sebelum berlakunya Peraturan Direktur Jenderal Pajak ini;</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 70.9pt; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list -.25in; text-indent: -14.2pt;">
<span style="font-family: "Georgia","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Georgia","serif"; font-size: 12pt;">PKP
yang tidak dilakukan pemeriksaan PPN dalam jangka waktu 6 (enam) bulan terakhir
sebelum berlakunya Peraturan Direktur Jenderal Pajak ini.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 70.9pt; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list -.25in; text-indent: -14.2pt;">
<span style="font-family: "Georgia","serif"; font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Georgia","serif"; font-size: 12pt;">PKP
yang tidak dilakukan konfirmasi lapangan sebelum berlakunya Peraturan Direktur
Jenderal Pajak ini sesuai dengan ketentuan dalam Peraturan Direktur Jenderal
Pajak Nomor PER62/ PJ/2010 tentang Perubahan Kedua atas Peraturan Direktur
Jenderal Pajak Nomor PER-44/ PJ / 2008 tentang Tata Cara Pendaftaran Nomor
Pokok Wajib Pajak dan/ atau PengukuhanPKP, Perubahan Data dan Pemindahan Wajib
Pajak dan/ atau PKP dan perubahannya.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 1.0in; mso-list: l0 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Georgia","serif"; font-size: 12pt;">Dikecualikan
dari PKP yang tidak diyakini keberadaan dan/atau kegiatan usahanya PKP yang
ditemukan keberadaannya dan diyakini kegiatan usahanya pada waktu pelaksanaan
Sensus Pajak Nasional.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 1in; text-indent: -0.25in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-left: .5in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Georgia","serif"; font-size: 12pt;">Referensi :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 1.0in; mso-list: l3 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Georgia","serif"; font-size: 12pt;">Peraturan
Direktur Jenderal Pajak No.PER-05/PJ/2012 Tanggal 03 Pebruari 2012
Tentang Registrasi Ulang Pengusaha Kena Pajak (PKP) Tahun 2012</span></div>@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com0tag:blogger.com,1999:blog-6604249415599077137.post-14174464853102477772012-06-29T14:05:00.001+07:002012-07-06T10:54:47.859+07:00Berita: Daftar Badan Penerima Zakat atau Sumbangan Keagamaan<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="http://3.bp.blogspot.com/-9n3nKMCbzac/T-0mY1hKZxI/AAAAAAAAAOk/T2tDveHXp64/s1600/Zakat.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="400" src="http://3.bp.blogspot.com/-9n3nKMCbzac/T-0mY1hKZxI/AAAAAAAAAOk/T2tDveHXp64/s400/Zakat.jpg" width="297" /></a></div>
<div class="MsoNormal" style="line-height: 19.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 55.3pt; margin-top: 6.0pt; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-pagination: none; text-autospace: none;">
<span style="color: black; font-family: "Georgia","serif";">Zakat atau sumbangan keagamaan yang sifatnya wajib</span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">, yang meliputi: </span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 18.95pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 55.4pt; margin-top: 6.0pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l0 level1 lfo1; mso-pagination: none; tab-stops: 1.25in; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">a)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif";">zakat atas
penghasilan yang dibayarkan
oleh Wajib Pajak orang pribadi pemeluk </span><span style="color: black; font-family: "Georgia","serif";">agama Islam dan/ atau oleh Wajib Pajak
badan dalam negeri <span style="font-family: Georgia,"Times New Roman",serif;">
yang dimiliki oleh pemeluk agama Islam </span></span><span style="font-family: Georgia,"Times New Roman",serif;">kepada badan amil zakat
atau lembaga amil
zakat yang </span><span style="font-family: Georgia,"Times New Roman",serif; letter-spacing: -0.15pt;">dibentuk
atau disahkan oleh Pemerintah; atau </span></div>
<a name='more'></a><br /><span style="letter-spacing: -0.15pt;"></span><br />
<div class="MsoListParagraphCxSpLast" style="line-height: 19.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 53.75pt; margin-top: 6.0pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l0 level1 lfo1; mso-pagination: none; tab-stops: 1.25in; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.1pt;">b)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.05pt;">sumbangan keagamaan
yang sifatnya wajib
bagi Wajib Pajak orang pribadi
pemeluk </span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.1pt;">agama
selain agama Islam dan/atau
oleh Wajib Pajak
badan dalam negeri yang </span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.2pt;">dimiliki oleh
pemeluk agama selain agama
Islam, yang diakui
di Indonesia yang </span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.1pt;">dibayarkan kepada
lembaga keagamaan yang dibentuk atau disahkan oleh Pemerintah. </span></div>
<div class="MsoNormal" style="line-height: 19.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 53.75pt; margin-top: 6.0pt; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-pagination: none; tab-stops: 1.25in; text-autospace: none;">
<span style="color: black; font-family: "Georgia","serif";">dapat
dikurangkan dari </span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">penghasilan bruto.</span></div>
<div class="MsoNormal" style="line-height: 19.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 53.75pt; margin-top: 6.0pt; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-pagination: none; tab-stops: 1.25in; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: 18.95pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 55.3pt; margin-top: 6.0pt; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-pagination: none; text-autospace: none; text-indent: .25in;">
<span style="color: black; font-family: "Georgia","serif";">Berikut Badan/Lembaga
penerima zakat atau sumbangan itu adalah <span style="letter-spacing: -0.15pt;">sebagai
berikut: </span></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 11.25pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l1 level1 lfo2; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.1pt;">1)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.1pt;">Badan Amil Zakat
Nasional </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 7.85pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l1 level1 lfo2; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.1pt;">2)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.1pt;">LAZ Dompet Dhuafa
Republika </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 8.0pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l1 level1 lfo2; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.1pt;">3)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.1pt;">LAZ Yayasan Amanah
Takaful </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 7.85pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l1 level1 lfo2; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.1pt;">4)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.1pt;">LAZ Pos Keadilan
Peduli Umat </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 4.7pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l1 level1 lfo2; mso-pagination: none; tab-stops: 1.75in; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">5)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">LAZ Yayasan
Baitulmaal Muamalat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 7.85pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l1 level1 lfo2; mso-pagination: none; tab-stops: 1.75in; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">6)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">LAZ Yayasan Dana
Sosial Al Falah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 7.9pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l1 level1 lfo2; mso-pagination: none; tab-stops: 1.75in; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">7)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">LAZ Baitul Maal
Hidayatullah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 7.85pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l1 level1 lfo2; mso-pagination: none; tab-stops: 1.75in; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">8)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">LAZ Persatuan
Islam</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 8.0pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l1 level1 lfo2; mso-pagination: none; tab-stops: 1.75in; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">9)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">LAZ Yayasan
Baitul Mal Umat Islam PT Bank Negara Indonesia</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 7.85pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l1 level1 lfo2; mso-pagination: none; tab-stops: 1.75in; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">10)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">LAZ Yayasan Bangun
Sejahtera Mitra Umat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 7.85pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l1 level1 lfo2; mso-pagination: none; tab-stops: 1.75in; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">11)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">LAZ Dewan Da’wah
Islamiyah Indonesia</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 7.9pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l1 level1 lfo2; mso-pagination: none; tab-stops: 1.75in; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">12)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">LAZ Yayasan
Baitul Maal Bank Rakyat Indonesia</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 7.85pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l1 level1 lfo2; mso-pagination: none; tab-stops: 1.75in; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">13)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">LAZ Yayasan
Baitul Maal wat Tamwil</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 8.0pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l1 level1 lfo2; mso-pagination: none; tab-stops: 1.75in; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">14)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">LAZ Baituzzakah
Pertamina</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 7.85pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l1 level1 lfo2; mso-pagination: none; tab-stops: 1.75in; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">15)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">LAZ Dompet Peduli
Umat Daarut Tauhiid (DUDT)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 7.9pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l1 level1 lfo2; mso-pagination: none; tab-stops: 1.75in; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">16)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">LAZ Yayasan Rumah
Zakat Indonesia</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 7.85pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l1 level1 lfo2; mso-pagination: none; tab-stops: 1.75in; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">17)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">LAZIS
Muhammadiyah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 8.0pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l1 level1 lfo2; mso-pagination: none; tab-stops: 1.75in; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">18)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">LAZIS Nahdlatul
Ulama (LAZIS NU)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 7.9pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l1 level1 lfo2; mso-pagination: none; tab-stops: 1.75in; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">19)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">LAZIS Ikatan
Persaudaraan Haji Indonesia (LAZIS IPHI)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 7.85pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l1 level1 lfo2; mso-pagination: none; tab-stops: 1.75in; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">20)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">Lembaga Sumbangan
Agama Kristen Indonesia (LEMSAKTI)</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 7.85pt; mso-add-space: auto; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-list: l1 level1 lfo2; mso-pagination: none; tab-stops: 1.75in; text-autospace: none; text-indent: -.25in;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">21)<span style="font: 7pt "Times New Roman";">
</span></span><span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.15pt;">Badan Dharma Dana
Nasional Yayasan Adikara Dharma Parisad (BDDN YADP)</span></div>
<div class="MsoNormal" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 7.85pt; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-pagination: none; text-autospace: none;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.1pt;">Dasar Hukum : </span></div>
<div class="MsoNormal" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 7.85pt; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-pagination: none; text-autospace: none;">
<span style="color: black; font-family: "Georgia","serif";">Peraturan
Direktur Jenderal Pajak Nomor PER-15/PJ/2012 tentang Badan/Lembaga Yang Dibentuk Atau Disahkan Oleh Pemerintah Yang Ditetapkan
Sebagai Penerima Zakat Atau Sumbangan Keagamaan yang sifatnya wajib yang Dapat dikurangkan
dari penghasilan bruto<span style="letter-spacing: -0.1pt;"></span></span></div>
<div class="MsoNormal" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 7.85pt; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-pagination: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: 12.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 7.85pt; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-pagination: none; text-autospace: none;">
<span style="color: black; font-family: "Georgia","serif"; letter-spacing: -0.1pt;">Sumber: <a href="http://www.pajak.go.id/">www.pajak.go.id</a></span></div>
<div class="MsoNormal" style="line-height: 19.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 53.75pt; margin-top: 6.0pt; mso-layout-grid-align: none; mso-line-height-rule: exactly; mso-pagination: none; tab-stops: 1.25in; text-autospace: none;">
<br /></div>@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com0tag:blogger.com,1999:blog-6604249415599077137.post-50305174275214579072012-06-28T09:00:00.000+07:002012-06-28T09:53:01.995+07:00Mengenal Nilai Lain sebagai DPP<div class="separator" style="clear: both; text-align: center;">
<a href="http://2.bp.blogspot.com/-x7jZrmAe_F4/T-pXUSseJXI/AAAAAAAAAOY/Ejn07ornwXg/s1600/jualan.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="227" src="http://2.bp.blogspot.com/-x7jZrmAe_F4/T-pXUSseJXI/AAAAAAAAAOY/Ejn07ornwXg/s320/jualan.jpg" width="320" /></a></div>
<br />
<div class="MsoNormal">
<h3>
Selain Harga Jual, Penggantian, Nilai Impor, Nilai Ekspor dikenal juga Nilai Lain sebagai Dasar Pengenaan
Pajak.</h3>
</div>
<div class="MsoNormal">
<h3>
<b>Nilai Lain</b> adalah nilai berupa uang yang ditetapkan
sebagai Dasar Pengenaan Pajak.<a name='more'></a></h3>
</div>
<div class="MsoNormal">
<br />
<span style="font-family: Georgia,serif;"> Nilai Lain
sebagai DPP diatas terdiri dari :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">a)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">untuk pemakaian sendiri BKP dan/atau JKP
adalah Harga Jual atau Penggantian setelah dikurangi laba kotor;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">b)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">untuk pemberian cuma-cuma BKP dan/atau
JKP adalah Harga Jual atau Penggantian setelah dikurangi laba kotor;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">c)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">untuk penyerahan media rekaman suara atau
gambar adalah perkiraan harga jual rata-rata;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">d)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">untuk penyerahan film cerita adalah
perkiraan hasil rata-rata per judul film;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">e)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">untuk penyerahan produk hasil tembakau
adalah sebesar harga jual eceran;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">f)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">untuk BKP berupa persediaan dan/atau
aktiva yang menurut tujuan semula tidak untuk diperjualbelikan, yang masih
tersisa pada saat pembubaran perusahaan, adalah harga pasar wajar;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">g)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">untuk penyerahan BKP dari pusat ke cabang
atau sebaliknya dan/atau penyerahan BKP antar cabang adalah harga pokok
penjualan atau harga perolehan;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">h)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">untuk penyerahan BKP melalui pedagang
perantara adalah harga yang disepakati antara pedagang perantara dengan
pembeli;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">i)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">untuk penyerahan BKP melalui juru lelang
adalah harga lelang;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">j)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">untuk penyerahan jasa pengiriman paket
adalah 10% (sepuluh persen) dari jumlah yang ditagih atau jumlah yang
seharusnya ditagih; atau<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">k)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">untuk penyerahan jasa biro perjalanan
atau jasa biro pariwisata adalah 10% (sepuluh persen) dari jumlah tagihan atau
jumlah yang seharusnya ditagih.<o:p></o:p> </span><br />
<br />
<span style="font-family: Georgia,serif;">PKP
yang menggunakan Nilai Lain sebagai DPP dengan bidang usaha :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: Symbol;">·<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif;">Jasa
pengiriman paket<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: Symbol;">·<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif;">Jasa
biro perjalanan atau jasa biro pariwisata<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt;">
<span style="font-family: Georgia,serif;">Pajak
Masukan yang berhubungan dengan perolehan BKP atau JKP dalam rangka menjalankan
kegiatan usahanya <b style="mso-bidi-font-weight: normal;">tidak dapat dikreditkan.<o:p></o:p></b></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: Georgia,serif;">Dasar Hukum :<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: Georgia,serif;">Peraturan
Menteri Keuangan Nomor 75/PMK.03/2010 tentang
Nilai Lain Sebagai Dasar Pengenaan Pajak<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com0tag:blogger.com,1999:blog-6604249415599077137.post-63621648861970077382012-06-27T09:00:00.000+07:002012-06-28T09:53:06.996+07:00Mengenal Dasar Pengenaan Pajak (DPP)<div class="separator" style="clear: both; text-align: center;">
<a href="http://1.bp.blogspot.com/-KMCQxCLCFKg/T-pW73SAX8I/AAAAAAAAAOQ/GC0F6oQO27A/s1600/bongkar+muat.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="212" src="http://1.bp.blogspot.com/-KMCQxCLCFKg/T-pW73SAX8I/AAAAAAAAAOQ/GC0F6oQO27A/s320/bongkar+muat.jpg" width="320" /></a></div>
<br />
<div class="MsoNormal">
<h3>
Untuk
menghitung berapa besar PPN yang terutang, PKP harus mengetahui berapa besar
Dasar Pengenaan Pajak-nya</h3>
</div>
<div class="MsoNormal">
<h3>
Dasar Pengenaan Pajak (DPP)<span style="font-weight: normal;"> adalah jumlah Harga Jual, Penggantian, Nilai Impor, Nilai Ekspor, atau nilai lain
yang dipakai sebagai dasar untuk menghitung pajak yang terutang.</span><a name='more'></a></h3>
</div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: Symbol;">·<span style="font: 7pt 'Times New Roman';">
</span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: Georgia,serif;">Harga Jual</span></b><span style="font-family: Georgia,serif;"> adalah nilai berupa uang, termasuk semua
biaya yang diminta atau seharusnya diminta oleh penjual karena penyerahan BKP,
tidak termasuk PPN yang dipungut menurut UU PPN dan potongan harga yang
dicantumkan dalam Faktur Pajak.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt;">
<span style="font-family: Georgia,serif;">Dalam
Harga Jual tidak pernah termasuk PPN dan
PPnBM <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst">
<span style="font-family: Georgia,serif;">Yang
termasuk dalam pengertian biaya yang merupakan unsur Harga Jual atau
Penggantian sehubungan dengan penyerahan BKP atau JKP, antara lain <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">-<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif;">biaya
pengangkutan, <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">-<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif;">biaya
asuransi, <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">-<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif;">biaya
bantuan teknik, <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">-<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif;">biaya
pemeliharaan, <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">-<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif;">biaya
pengiriman,<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">-<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif;"> biaya garansi,<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">-<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif;">biaya
pemasangan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">-<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif;">biaya
pendidikan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt;">
<span style="font-family: Georgia,serif;">Contoh
:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt;">
<span style="font-family: Georgia,serif;">PT Mandiri menjual 7 unit komputer kepada PT
Travel, dengan harga sebagai berikut :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l3 level1 lfo3; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">-<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif;">Harga
Jual = Rp 70.000.000,00<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l3 level1 lfo3; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">-<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif;">Potongan
harga 20% x Rp70.000.000 =
Rp (14.000.000,00
)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l3 level1 lfo3; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">-<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif;">Biaya
pengiriman =
Rp 500.000,00 <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l3 level1 lfo3; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">-<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif;">Biaya
pemasangan =
Rp 250.000,00<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l3 level1 lfo3; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">-<span style="font: 7pt 'Times New Roman';">
</span></span><u><span style="font-family: Georgia,serif;">Pelatihan
user komputer =
Rp 7.000.000,00<o:p></o:p></span></u></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto;">
<span style="font-family: Georgia,serif;">Jumlah yang dibayar pembeli = Rp 63.250.000,00<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 54.0pt; mso-add-space: auto;">
<span style="font-family: Georgia,serif;">Dasar Pengenaan Pajak = Rp 63.250.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: Symbol;">·<span style="font: 7pt 'Times New Roman';">
</span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: Georgia,serif;">Penggantian </span></b><span style="font-family: Georgia,serif;">adalah nilai berupa uang, termasuk semua
biaya yang diminta atau seharusnya diminta oleh pengusaha karena penyerahan JKP,
ekspor JKP, atau ekspor BKP Tidak Berwujud, tetapi tidak termasuk PPN yang
dipungut menurut UU PPN dan potongan harga yang dicantumkan dalam Faktur Pajak
atau nilai berupa uang yang dibayar atau seharusnya dibayar oleh Penerima Jasa
karena Pemanfaatan JKP dan/atau oleh penerima manfaat BKP Tidak Berwujud karena
pemanfaatan BKP Tidak Berwujud dari luar Daerah Pabean di dalam Daerah Pabean.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: Georgia,serif;">Dalam
Penggantian tidak pernah termasuk PPN.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: Georgia,serif;">-<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif;"><o:p> </o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: Symbol;">·<span style="font: 7pt 'Times New Roman';">
</span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: Georgia,serif;">Nilai Impor</span></b><span style="font-family: Georgia,serif;"> adalah nilai berupa uang yang menjadi
dasar penghitungan bea masuk ditambah pungutan berdasarkan UU kepabeanan dan cukai untuk impor BKP,
tidak termasuk PPN dan PPnBM yang dipungut menurut UU PPN.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: Georgia,serif;">Dalam
Nilai Impor tidak pernah termasuk PPN dan PPnBM.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: Georgia,serif;">Rumusannya
adalah sebagai berikut :<o:p></o:p></span></div>
<div style="border: solid windowtext 1.0pt; margin-left: 36.0pt; margin-right: 0cm; mso-border-alt: solid windowtext .5pt; mso-element: para-border-div; padding: 1.0pt 4.0pt 1.0pt 4.0pt;">
<div class="MsoListParagraphCxSpMiddle" style="border: none; margin-left: 0cm; mso-add-space: auto; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 1.0pt 4.0pt 1.0pt 4.0pt; padding: 0cm;">
<span style="font-family: Georgia,serif;">Cost
Insurance Freight (CIF) + Bea Masuk + Bea Masuk Tambahan = Nilai Impor <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="border: none; margin-left: 0cm; mso-add-space: auto; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 1.0pt 4.0pt 1.0pt 4.0pt; padding: 0cm;">
<br /></div>
</div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: Georgia,serif;">Contoh
: <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast">
<span style="font-family: Georgia,serif;">PT
Madrid mengimpor alat elektronik ,terutang Bea Masuk sebesar 20% dan Bea Masuk
Tambahan sebesar 10% dengan rincian biaya sebagai berikut :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-hyphenate: none; mso-list: l1 level1 lfo4; mso-pagination: none; tab-stops: 54.0pt 162.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Times New Roman',serif; letter-spacing: -0.15pt;">a)<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif; letter-spacing: -0.15pt;">Harga Patokan Impor (CIF) =
Rp 100.000.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-hyphenate: none; mso-list: l1 level1 lfo4; mso-pagination: none; tab-stops: 54.0pt 162.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Times New Roman',serif; letter-spacing: -0.15pt;">b)<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif; letter-spacing: -0.15pt;">Bea Masuk (20% x Rp 100.000.000,00) =
Rp 20.000.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-hyphenate: none; mso-list: l1 level1 lfo4; mso-pagination: none; tab-stops: 54.0pt 162.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Times New Roman',serif; letter-spacing: -0.15pt;">c)<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif; letter-spacing: -0.15pt;">Bea Masuk (10% x Rp 100.000.000,00) =
Rp 10.000.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-hyphenate: none; mso-list: l1 level1 lfo4; mso-pagination: none; tab-stops: 54.0pt 162.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Times New Roman',serif; letter-spacing: -0.15pt;">d)<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif; letter-spacing: -0.15pt;">Sewa gudang =
Rp 5.000.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-hyphenate: none; mso-list: l1 level1 lfo4; mso-pagination: none; tab-stops: 54.0pt 162.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: 'Times New Roman',serif; letter-spacing: -0.15pt;">e)<span style="font: 7pt 'Times New Roman';">
</span></span><u><span style="font-family: Georgia,serif; letter-spacing: -0.15pt;">Bongkar muat =Rp 1.500.000,00<o:p></o:p></span></u></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-hyphenate: none; mso-pagination: none; tab-stops: 54.0pt 162.0pt; text-align: justify;">
<span style="font-family: Georgia,serif; letter-spacing: -0.15pt;">Maka yang menjadi
Dasar Pengenaan Pajak = Rp
130.000.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-hyphenate: none; mso-pagination: none; tab-stops: 54.0pt 162.0pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: Symbol;">·<span style="font: 7pt 'Times New Roman';">
</span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: Georgia,serif;">Nilai Ekspor</span></b><span style="font-family: Georgia,serif;"> adalah nilai berupa uang, termasuk semua
biaya yang diminta atau seharusnya diminta oleh eksportir.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: Symbol;">·<span style="font: 7pt 'Times New Roman';">
</span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: Georgia,serif;">Nilai Lain</span></b><span style="font-family: Georgia,serif;"> adalah nilai berupa uang yang ditetapkan
sebagai Dasar Pengenaan Pajak.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt;">
<span style="font-family: Georgia,serif;">Untuk
lebih memahami soal Nilai Lain silakan baca <a href="http://pajak-itumudah.blogspot.com/2012/06/mengenal-nilai-lain-sebagai-dpp.html" target="_blank"><b style="mso-bidi-font-weight: normal;">Mengenal Nilai Lain sebagai DPP<o:p></o:p></b></a></span></div>
<div class="MsoNormal">
<br /></div>@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com0tag:blogger.com,1999:blog-6604249415599077137.post-74799480811447266172012-06-26T09:00:00.000+07:002012-07-13T15:26:06.902+07:00Mempersiapkan Instalasi e-SPT masa PPN<div class="separator" style="clear: both; text-align: center;">
</div>
<div class="separator" style="clear: both; text-align: center;">
<a href="http://3.bp.blogspot.com/-Y6cFwR6dt1Y/T-kLC3znBrI/AAAAAAAAANQ/VesvsNsjrLY/s1600/persiapan-bisnis-online.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="300" src="http://3.bp.blogspot.com/-Y6cFwR6dt1Y/T-kLC3znBrI/AAAAAAAAANQ/VesvsNsjrLY/s400/persiapan-bisnis-online.jpg" width="400" /></a></div>
<br />
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto;">
<span style="font-family: "Georgia","serif";">Untuk mengantisipasi terjadinya error
saat menginstalasi program e-SPT PPN
1111, Anda dapat mengikuti langkah-langkah</span><br />
<a name='more'></a><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<span style="font-family: "Georgia","serif";"> sebagai berikut : <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18.0pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: "Georgia","serif";">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Non aktifkan anti virus yang ada, karena
anti virus akan memblok program yang akan diinstall di computer.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18.0pt; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18.0pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Georgia","serif";">2.<span style="font: 7pt "Times New Roman";">
</span></span></i><span style="font-family: "Georgia","serif";">Non
aktifkan <i style="mso-bidi-font-style: normal;">firewall, Automatic Updates, </i> dan <i style="mso-bidi-font-style: normal;">Virus
Protection</i> pada computer yang akan diinstall, melalui <i style="mso-bidi-font-style: normal;">Control Panel - Security Center<o:p></o:p></i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18.0pt; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="display: none; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo2; tab-stops: list 26.1pt; text-indent: -14.15pt;">
<span style="display: none; font-family: "Georgia","serif";">1.<span style="font: 7pt "Times New Roman";">
</span></span><span style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="display: none; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo2; tab-stops: list 26.1pt; text-indent: -14.15pt;">
<span style="display: none; font-family: "Georgia","serif";">2.<span style="font: 7pt "Times New Roman";">
</span></span><span style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo2; tab-stops: list 26.1pt; text-indent: -21.3pt;">
<span style="font-family: "Georgia","serif";">3.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Georgia","serif";">Ubah
setting regional di komputer Anda </span><span lang="IN" style="font-family: "Georgia","serif";">agar penanggalan yang ada pada setiap form dan pencetakan
sama. Ubah setting regional pada komputer yang akan digunakan ke setting untuk
Indonesia</span><span style="font-family: "Georgia","serif";">, dengan langkah sebagai berikut :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -18.0pt;">
<span style="font-family: "Georgia","serif";">a)<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Pilih menu Start </span><span style="font-family: Wingdings;">à</span><span style="font-family: "Georgia","serif";"> Setting </span><span style="font-family: Wingdings;">à</span><span style="font-family: "Georgia","serif";"> Control Panel</span><br />
<div class="separator" style="clear: both; text-align: center;">
<a href="http://1.bp.blogspot.com/-juekVyQotu4/T-kOfsZukzI/AAAAAAAAANc/_bIxBlrsIWc/s1600/persiapan-1.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="281" src="http://1.bp.blogspot.com/-juekVyQotu4/T-kOfsZukzI/AAAAAAAAANc/_bIxBlrsIWc/s320/persiapan-1.JPG" width="320" /></a></div>
<br />
<br />
<span style="font-family: "Georgia","serif";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;">
<span style="font-family: "Georgia","serif"; letter-spacing: 0.3pt;"><v:shapetype coordsize="21600,21600" filled="f" id="_x0000_t75" o:preferrelative="t" o:spt="75" path="m@4@5l@4@11@9@11@9@5xe" stroked="f">
<v:stroke joinstyle="miter">
<v:formulas>
<v:f eqn="if lineDrawn pixelLineWidth 0">
<v:f eqn="sum @0 1 0">
<v:f eqn="sum 0 0 @1">
<v:f eqn="prod @2 1 2">
<v:f eqn="prod @3 21600 pixelWidth">
<v:f eqn="prod @3 21600 pixelHeight">
<v:f eqn="sum @0 0 1">
<v:f eqn="prod @6 1 2">
<v:f eqn="prod @7 21600 pixelWidth">
<v:f eqn="sum @8 21600 0">
<v:f eqn="prod @7 21600 pixelHeight">
<v:f eqn="sum @10 21600 0">
</v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:formulas>
<v:path gradientshapeok="t" o:connecttype="rect" o:extrusionok="f">
<o:lock aspectratio="t" v:ext="edit">
</o:lock></v:path></v:stroke></v:shapetype><v:shape id="Picture_x0020_10" o:spid="_x0000_i1030" style="height: 160.5pt; mso-wrap-style: square; visibility: visible; width: 185.25pt;" type="#_x0000_t75">
<v:imagedata cropright="45436f" croptop="37657f" o:title="" src="file:///C:%5CDOCUME%7E1%5CUser-NB%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image001.png">
</v:imagedata></v:shape></span><span style="font-family: "Georgia","serif";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -18.0pt;">
<span style="font-family: "Georgia","serif";">b)<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Klik icon Regional and Languange Options<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;">
<span style="font-family: "Georgia","serif";"><v:shape id="Picture_x0020_13" o:spid="_x0000_i1029" style="height: 175.5pt; mso-wrap-style: square; visibility: visible; width: 297pt;" type="#_x0000_t75">
<v:imagedata cropbottom="2473f" cropleft="10748f" cropright="10469f" croptop="1319f" o:title="" src="file:///C:%5CDOCUME%7E1%5CUser-NB%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image002.wmz">
</v:imagedata></v:shape></span><span style="font-family: "Georgia","serif";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;">
<div class="separator" style="clear: both; text-align: center;">
<a href="http://2.bp.blogspot.com/-DgbM30FiGa8/T-kOhkKATNI/AAAAAAAAANk/pwKQfVBw2fE/s1600/persiapan-2.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="225" src="http://2.bp.blogspot.com/-DgbM30FiGa8/T-kOhkKATNI/AAAAAAAAANk/pwKQfVBw2fE/s320/persiapan-2.JPG" width="320" /></a></div>
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -18.0pt;">
<span style="font-family: "Georgia","serif";">c)<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Ubah lokasi Negara menjadi <b style="mso-bidi-font-weight: normal;">Indonesia</b><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;">
<span style="font-family: "Georgia","serif"; letter-spacing: 0.3pt;"><v:shape alt="tab regional option select indonesian1" id="Picture_x0020_16" o:borderbottomcolor="black" o:borderleftcolor="black" o:borderrightcolor="black" o:bordertopcolor="black" o:spid="_x0000_i1028" style="height: 195.75pt; mso-wrap-style: square; visibility: visible; width: 196.5pt;" type="#_x0000_t75">
<v:imagedata o:title="tab regional option select indonesian1" src="file:///C:%5CDOCUME%7E1%5CUser-NB%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image003.png">
<w:bordertop type="single" width="6">
<w:borderleft type="single" width="6">
<w:borderbottom type="single" width="6">
<w:borderright type="single" width="6">
</w:borderright></w:borderbottom></w:borderleft></w:bordertop></v:imagedata></v:shape></span><span style="font-family: "Georgia","serif";"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="display: none; font-family: "Georgia","serif";">a)<span style="font: 7pt "Times New Roman";"> </span></span><span style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="display: none; font-family: "Georgia","serif";">b)<span style="font: 7pt "Times New Roman";"> </span></span><span style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="display: none; font-family: "Georgia","serif";">c)<span style="font: 7pt "Times New Roman";"> </span></span><span style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<div class="separator" style="clear: both; text-align: center;">
<a href="http://2.bp.blogspot.com/-fo2zp_l2A3k/T-kOjxXWOPI/AAAAAAAAANs/b26S2tdUZbE/s1600/persiapan-3.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="320" src="http://2.bp.blogspot.com/-fo2zp_l2A3k/T-kOjxXWOPI/AAAAAAAAANs/b26S2tdUZbE/s320/persiapan-3.JPG" width="221" /></a></div>
<span lang="IN" style="font-family: "Georgia","serif";">d)<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Georgia","serif";">Ubah
standar dan format dari C</span><span lang="IN" style="font-family: "Georgia","serif";"> Number, Currency, Time, Date, klik tombol <b style="mso-bidi-font-weight: normal;">Customize…</b>.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Georgia","serif";">1)<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="font-family: "Georgia","serif";">Klik <b style="mso-bidi-font-weight: normal;">Tab Numbers</b>
</span><span lang="IN" style="font-family: Wingdings;">à</span><span lang="IN" style="font-family: "Georgia","serif";"> Decimal symbol: <b style="mso-bidi-font-weight: normal;">,</b>
(<b style="mso-bidi-font-weight: normal;">koma</b>) </span><span lang="IN" style="font-family: Wingdings;">à</span><span lang="IN" style="font-family: "Georgia","serif";"> Digit
Grouping Symbol: <b style="mso-bidi-font-weight: normal;">.</b> (<b style="mso-bidi-font-weight: normal;">titik</b>) </span><span lang="IN" style="font-family: Wingdings;">à</span><span lang="IN" style="font-family: "Georgia","serif";"> List
Separator: <b style="mso-bidi-font-weight: normal;">;</b> (<b style="mso-bidi-font-weight: normal;">titik koma</b>) </span><span lang="IN" style="font-family: Wingdings;">à</span><span lang="IN" style="font-family: "Georgia","serif";"> klik tombol
<b style="mso-bidi-font-weight: normal;">Apply</b>.</span><br />
<br />
<span lang="IN" style="font-family: "Georgia","serif";"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Georgia","serif";">2)<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="font-family: "Georgia","serif";">Klik <b style="mso-bidi-font-weight: normal;">Tab Currency</b>
</span><span lang="IN" style="font-family: Wingdings;">à</span><span lang="IN" style="font-family: "Georgia","serif";"> Currency Symbol: <b style="mso-bidi-font-weight: normal;">–
Rp</b> </span><span lang="IN" style="font-family: Wingdings;">à</span><span lang="IN" style="font-family: "Georgia","serif";"> klik tombol <b style="mso-bidi-font-weight: normal;">Apply</b>.
<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;">
<span style="font-family: "Georgia","serif";"><v:shape alt="tab currency1" id="Picture_x0020_19" o:borderbottomcolor="black" o:borderleftcolor="black" o:borderrightcolor="black" o:bordertopcolor="black" o:spid="_x0000_i1027" style="height: 205.5pt; mso-wrap-style: square; visibility: visible; width: 220.5pt;" type="#_x0000_t75">
<v:imagedata o:title="tab currency1" src="file:///C:%5CDOCUME%7E1%5CUser-NB%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image004.png">
<w:bordertop type="single" width="6">
<w:borderleft type="single" width="6">
<w:borderbottom type="single" width="6">
<w:borderright type="single" width="6">
</w:borderright></w:borderbottom></w:borderleft></w:bordertop></v:imagedata></v:shape></span><span style="font-family: "Georgia","serif";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;">
<div class="separator" style="clear: both; text-align: center;">
<a href="http://4.bp.blogspot.com/-lGWSZMzuYds/T-kOn3yr_QI/AAAAAAAAAN8/euHugv9H6gk/s1600/persiapan-5.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="http://4.bp.blogspot.com/-lGWSZMzuYds/T-kOn3yr_QI/AAAAAAAAAN8/euHugv9H6gk/s1600/persiapan-5.JPG" /></a></div>
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="display: none; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo6; text-indent: -18.0pt;">
<span style="display: none; font-family: "Georgia","serif";">1)<span style="font: 7pt "Times New Roman";"> </span></span><span style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="display: none; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo6; text-indent: -18.0pt;">
<span style="display: none; font-family: "Georgia","serif";">2)<span style="font: 7pt "Times New Roman";"> </span></span><span style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l6 level1 lfo6; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Georgia","serif";">3)<span style="font: 7pt "Times New Roman";"> </span></span><span lang="IN" style="font-family: "Georgia","serif";">Klik <b style="mso-bidi-font-weight: normal;">Tab Time</b> </span><span lang="IN" style="font-family: Wingdings;">à</span><span lang="IN" style="font-family: "Georgia","serif";"> pilih
format: <b style="mso-bidi-font-weight: normal;">H:mm:ss</b> </span><span lang="IN" style="font-family: Wingdings;">à</span><span lang="IN" style="font-family: "Georgia","serif";"> klik <b style="mso-bidi-font-weight: normal;">Apply</b>.<o:p></o:p></span></div>
<div align="center" class="Picture" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Georgia","serif"; letter-spacing: 0.3pt;"><v:shape alt="tab time1" id="Picture_x0020_22" o:borderbottomcolor="black" o:borderleftcolor="black" o:borderrightcolor="black" o:bordertopcolor="black" o:spid="_x0000_i1026" style="height: 195pt; mso-wrap-style: square; visibility: visible; width: 206.25pt;" type="#_x0000_t75">
<v:imagedata o:title="tab time1" src="file:///C:%5CDOCUME%7E1%5CUser-NB%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image005.png">
<w:bordertop type="single" width="6">
<w:borderleft type="single" width="6">
<w:borderbottom type="single" width="6">
<w:borderright type="single" width="6">
</w:borderright></w:borderbottom></w:borderleft></w:bordertop></v:imagedata></v:shape></span><span style="font-family: "Georgia","serif"; letter-spacing: 0.3pt;"><o:p></o:p></span></div>
<div class="MsoCaption">
<br /></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="display: none; font-family: "Georgia","serif";">1)<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="display: none; font-family: "Georgia","serif";">2)<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="display: none; font-family: "Georgia","serif";">3)<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="display: none; font-family: "Georgia","serif";">4)<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level2 lfo7; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="display: none; font-family: "Georgia","serif";">1)<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level2 lfo7; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="display: none; font-family: "Georgia","serif";">2)<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level2 lfo7; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="display: none; font-family: "Georgia","serif";">3)<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level2 lfo7; text-align: justify; text-indent: -18.0pt;">
<div class="separator" style="clear: both; text-align: center;">
<a href="http://1.bp.blogspot.com/-wQ-WU2d9cEE/T-kOlryn2BI/AAAAAAAAAN0/OJaAtB7qozs/s1600/persiapan-4.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="320" src="http://1.bp.blogspot.com/-wQ-WU2d9cEE/T-kOlryn2BI/AAAAAAAAAN0/OJaAtB7qozs/s320/persiapan-4.JPG" width="266" /></a></div>
<span lang="IN" style="font-family: "Georgia","serif";">4)<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="font-family: "Georgia","serif";">Klik <b style="mso-bidi-font-weight: normal;">Tab Date</b> </span><span lang="IN" style="font-family: Wingdings;">à</span><span lang="IN" style="font-family: "Georgia","serif";"> pilih <u>S</u>hort
date format: <b style="mso-bidi-font-weight: normal;">dd/MM/yyyy</b> </span><span lang="IN" style="font-family: Wingdings;">à</span><span lang="IN" style="font-family: "Georgia","serif";"> Date </span><span style="font-family: "Georgia","serif";"> </span><span lang="IN" style="font-family: "Georgia","serif";">Separator: <b style="mso-bidi-font-weight: normal;">/</b> </span><span lang="IN" style="font-family: Wingdings;">à</span><span lang="IN" style="font-family: "Georgia","serif";"> <u>L</u>ong
Date Format : <b style="mso-bidi-font-weight: normal;">dd MMMM yyyy</b> </span><span lang="IN" style="font-family: Wingdings;">à</span><span lang="IN" style="font-family: "Georgia","serif";"> klik <b style="mso-bidi-font-weight: normal;">Apply</b>.<o:p></o:p></span></div>
<div align="center" class="Picture" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Georgia","serif"; letter-spacing: 0.3pt;"><v:shape alt="tab date1" id="Picture_x0020_24" o:borderbottomcolor="black" o:borderleftcolor="black" o:borderrightcolor="black" o:bordertopcolor="black" o:spid="_x0000_i1025" style="height: 199.5pt; mso-wrap-style: square; visibility: visible; width: 204.75pt;" type="#_x0000_t75">
<v:imagedata o:title="tab date1" src="file:///C:%5CDOCUME%7E1%5CUser-NB%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image006.png">
<w:bordertop type="single" width="6">
<w:borderleft type="single" width="6">
<w:borderbottom type="single" width="6">
<w:borderright type="single" width="6">
</w:borderright></w:borderbottom></w:borderleft></w:bordertop></v:imagedata></v:shape></span><span lang="IN" style="font-family: "Georgia","serif"; letter-spacing: 0.3pt;"><o:p></o:p></span></div>
<div align="center" class="MsoCaption" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<div class="separator" style="clear: both; text-align: center;">
<a href="http://2.bp.blogspot.com/-j13q64WO62U/T-kOq2l_rQI/AAAAAAAAAOE/FIkCi6fMIwM/s1600/persiapan-6.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="http://2.bp.blogspot.com/-j13q64WO62U/T-kOq2l_rQI/AAAAAAAAAOE/FIkCi6fMIwM/s1600/persiapan-6.JPG" /></a></div>
<a href="http://www.blogger.com/blogger.g?blogID=6604249415599077137" name="_Toc278263476"></a><a href="http://www.blogger.com/blogger.g?blogID=6604249415599077137" name="_Toc275787568"><span style="font-family: "Georgia","serif"; font-size: 8pt; font-weight: normal; line-height: 115%;">Gambar </span></a><span style="font-family: "Georgia","serif"; font-size: 8pt; font-weight: normal; line-height: 115%;">6</span><span lang="IN" style="font-family: "Georgia","serif"; font-size: 8pt; font-weight: normal; line-height: 115%;"> Menu untuk
Setting Date</span><span style="font-family: "Georgia","serif"; font-size: 8pt; font-weight: normal; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l9 level1 lfo8; text-indent: -18.0pt;">
<span lang="IN" style="display: none; font-family: "Georgia","serif";">1)<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l9 level1 lfo8; text-indent: -18.0pt;">
<span lang="IN" style="display: none; font-family: "Georgia","serif";">2)<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l9 level1 lfo8; text-indent: -18.0pt;">
<span lang="IN" style="display: none; font-family: "Georgia","serif";">3)<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l9 level1 lfo8; text-indent: -18.0pt;">
<span lang="IN" style="display: none; font-family: "Georgia","serif";">4)<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l8 level1 lfo9; text-indent: -18.0pt;">
<span style="display: none; font-family: "Georgia","serif";">1)<span style="font: 7pt "Times New Roman";"> </span></span><span style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l8 level1 lfo9; text-indent: -18.0pt;">
<span style="display: none; font-family: "Georgia","serif";">2)<span style="font: 7pt "Times New Roman";"> </span></span><span style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l8 level1 lfo9; text-indent: -18.0pt;">
<span style="display: none; font-family: "Georgia","serif";">3)<span style="font: 7pt "Times New Roman";"> </span></span><span style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l8 level1 lfo9; text-indent: -18.0pt;">
<span style="display: none; font-family: "Georgia","serif";">4)<span style="font: 7pt "Times New Roman";"> </span></span><span style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level2 lfo9; text-indent: -18.0pt;">
<span style="display: none; font-family: "Georgia","serif";">a.<span style="font: 7pt "Times New Roman";">
</span></span><span style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level2 lfo9; text-indent: -18.0pt;">
<span style="display: none; font-family: "Georgia","serif";">b.<span style="font: 7pt "Times New Roman";">
</span></span><span style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level2 lfo9; text-indent: -18.0pt;">
<span style="display: none; font-family: "Georgia","serif";">c.<span style="font: 7pt "Times New Roman";">
</span></span><span style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level2 lfo9; text-indent: -18.0pt;">
<span style="display: none; font-family: "Georgia","serif";">d.<span style="font: 7pt "Times New Roman";">
</span></span><span style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 108.25pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level3 lfo9; text-indent: -9.0pt;">
<span style="display: none; font-family: "Georgia","serif";">1)<span style="font: 7pt "Times New Roman";"> </span></span><span style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 108.25pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level3 lfo9; text-indent: -9.0pt;">
<span style="display: none; font-family: "Georgia","serif";">2)<span style="font: 7pt "Times New Roman";"> </span></span><span style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 108.25pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level3 lfo9; text-indent: -9.0pt;">
<span style="display: none; font-family: "Georgia","serif";">3)<span style="font: 7pt "Times New Roman";"> </span></span><span style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 108.25pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level3 lfo9; text-indent: -9.0pt;">
<span style="display: none; font-family: "Georgia","serif";">4)<span style="font: 7pt "Times New Roman";"> </span></span><span style="display: none; font-family: "Georgia","serif";"><o:p> </o:p></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 108.25pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level3 lfo9; tab-stops: 106.35pt 4.0cm; text-indent: -9.0pt;">
<span lang="IN" style="font-family: "Georgia","serif";">5)<span style="font: 7pt "Times New Roman";">
</span></span><span lang="IN" style="font-family: "Georgia","serif";">Klik <b style="mso-bidi-font-weight: normal;">OK</b> untuk
menyimpan perubahan setting.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 108.25pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level3 lfo9; tab-stops: 106.35pt 4.0cm; text-indent: -9.0pt;">
<span style="font-family: "Georgia","serif";">6)<span style="font: 7pt "Times New Roman";"> </span></span><span lang="IN" style="font-family: "Georgia","serif";">Klik <b style="mso-bidi-font-weight: normal;">Cancel</b> jika ingin membatalkan perubahan
setting</span><span style="font-family: "Georgia","serif";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo2; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<ol>
<li><span style="font-family: "Georgia","serif";">4.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Georgia","serif";">Download
dan unduh aplikasi e-SPT PPN 1111 disini <o:p></o:p></span></li>
</ol>
</div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;">
<span style="font-family: "Georgia","serif";">Atau dapat
diminta gratis di KPP tempat Anda dikukuhkan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 106.35pt 4.0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 106.35pt 4.0cm;">
<span style="font-family: "Georgia","serif";">Sumber
: User Manual e-SPT PPN 1111<o:p></o:p></span></div>
<span style="font-family: "Georgia","serif"; font-size: 11pt; line-height: 115%;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span>
<br />
<div class="MsoNormal">
<br /></div>
<div style="margin-bottom: .0001pt; margin: 0cm;">
<b><span style="color: black; font-family: "Georgia","serif"; font-size: 11pt;">Artikel terkait :</span></b><span style="color: black; font-family: "Georgia","serif"; font-size: 11pt;"><o:p></o:p></span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo10; text-indent: -18.0pt;">
<span style="font-family: "Georgia","serif"; font-size: 11pt;">-<span style="font: 7pt "Times New Roman";">
</span></span><a href="http://pajak-itumudah.blogspot.com/2012/05/apa-itu-e-spt-ppn.html"><span style="color: windowtext; font-family: "Georgia","serif"; font-size: 11pt;">Apa itu
e-SPT PPN ?</span></a><span style="font-family: "Georgia","serif"; font-size: 11pt;"><o:p></o:p></span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo10; text-indent: -18.0pt;">
<span style="font-family: "Georgia","serif"; font-size: 11pt;">-<span style="font: 7pt "Times New Roman";">
</span></span><a href="http://pajak-itumudah.blogspot.com/2012/05/mengapa-menggunakan-e-spt-ppn.html" target="_blank"><span style="color: windowtext; font-family: "Georgia","serif"; font-size: 11pt;">Mengapa menggunakan e- SPT PPN ?</span></a><span style="font-family: "Georgia","serif"; font-size: 11pt;"><o:p></o:p></span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo10; text-indent: -18.0pt;">
<span style="font-family: "Georgia","serif"; font-size: 11pt;">-<span style="font: 7pt "Times New Roman";">
</span></span><a href="http://pajak-itumudah.blogspot.com/2012/05/siapa-saja-yang-wajib-menggunakan-e-spt.html" target="_blank"><span style="color: windowtext; font-family: "Georgia","serif"; font-size: 11pt;">Siapa saja yang wajib menggunakan e-SPT PPN ?</span></a><span style="font-family: "Georgia","serif"; font-size: 11pt;"><o:p></o:p></span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo10; text-indent: -18.0pt;">
<span style="font-family: "Georgia","serif"; font-size: 11pt;">-<span style="font: 7pt "Times New Roman";">
</span></span><a href="http://pajak-itumudah.blogspot.com/2012/05/standar-kebutuhan-minimal-aplikasi-e.html" target="_blank"><span style="color: windowtext; font-family: "Georgia","serif"; font-size: 11pt;">Spesifikasi aplikasi e-SPT PPN 1111</span></a><span style="font-family: "Georgia","serif"; font-size: 11pt;"><o:p></o:p></span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo10; text-indent: -18.0pt;">
<span style="font-family: "Georgia","serif"; font-size: 11pt;">-<span style="font: 7pt "Times New Roman";">
</span></span><a href="http://pajak-itumudah.blogspot.com/2012/05/cara-mudah-instalasi-e-spt-ppn.html" target="_blank"><span style="color: windowtext; font-family: "Georgia","serif"; font-size: 11pt;">9 Langkah Mudah Instalasi e-SPT PPN</span></a><span style="font-family: "Georgia","serif"; font-size: 11pt;"><o:p></o:p></span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo10; text-indent: -18.0pt;">
<span style="font-family: "Georgia","serif"; font-size: 11pt;">-<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Georgia","serif"; font-size: 11pt;"><a href="http://pajak-itumudah.blogspot.com/2012/06/instalasi-e-spt-masa-ppn-pada-windows.html#more" target="_blank">Instalasi e-SPT masa PPN pada Windows XP</a><o:p></o:p></span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo10; text-indent: -18.0pt;">
<span style="font-family: "Georgia","serif"; font-size: 11pt;">-<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Georgia","serif"; font-size: 11pt;"><a href="http://pajak-itumudah.blogspot.com/2012/05/memulai-program-e-spt-ppn-1111.html" target="_blank">Memulai program e-SPT PPN 1111</a><o:p></o:p></span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo10; text-indent: -18.0pt;">
<span style="font-family: "Georgia","serif"; font-size: 11pt;">-<span style="font: 7pt "Times New Roman";">
</span></span><a href="http://pajak-itumudah.blogspot.com/2012/05/menu-menu-yang-tersedia-pada-aplikasi.html" target="_blank"><span style="color: windowtext; font-family: "Georgia","serif"; font-size: 11pt;">menu-menu yang-tersedia pada aplikasi e-SPT PPN 1111</span></a><span style="font-family: "Georgia","serif"; font-size: 11pt;"><o:p></o:p></span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo10; text-indent: -18.0pt;">
<span style="font-family: "Georgia","serif"; font-size: 11pt;">-<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Georgia","serif"; font-size: 11pt;"><a href="http://pajak-itumudah.blogspot.com/2012/05/dimana-dapat-mengunduh-aplikasi-e-spt.html" target="_blank">Dimana dapat mengunduh aplikasi e-SPT PPN ?</a><o:p></o:p></span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo10; text-indent: -18.0pt;">
<span style="font-family: "Georgia","serif"; font-size: 11pt;">--<span style="font: 7pt "Times New Roman";"> <a href="http://www.blogger.com/goog_1828754203">
</a></span></span><span style="font-family: "Georgia","serif"; font-size: 11pt;"><a href="http://pajak-itumudah.blogspot.com/2012/06/apa-sanksi-tidak-menyampaikan-e-spt.html#more" target="_blank">Apa sanksi tidak menyampaikan e-SPT PPN ?</a><o:p></o:p></span></div>
<span style="font-family: "Georgia","serif"; font-size: 11pt; line-height: 115%;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span>
<br />
<div class="MsoNormal" style="margin-left: 35.45pt;">
<br /></div>
@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com0tag:blogger.com,1999:blog-6604249415599077137.post-74468777707239666432012-06-25T09:00:00.000+07:002012-06-26T07:34:18.111+07:00Berita : Penunjukan BUMN sebagai Pemungut PPN<div class="separator" style="clear: both; text-align: center;">
<a href="http://1.bp.blogspot.com/-XDGgvHCJMnI/T-KYncNryNI/AAAAAAAAAMo/b7wdsSGDRO4/s1600/hukum-suami-mengambil-harta-istri-460x250.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="216" src="http://1.bp.blogspot.com/-XDGgvHCJMnI/T-KYncNryNI/AAAAAAAAAMo/b7wdsSGDRO4/s400/hukum-suami-mengambil-harta-istri-460x250.jpg" width="400" /></a></div>
<h3>
<b>PENUNJUKKAN BUMN SEBAGAI PEMUNGUT PPN DAN</b></h3>
<h3>
<b>KEWAJIBAN PENYAMPAIAN DATA DAN INFORMASI</b></h3>
<br />
<br />
Jakarta –<br />
Peraturan Menteri Keuangan (PMK) Nomor 85/PMK.03/2012 ini merupakan aturan<br />
pelaksana dari Pasal 16A UU Nomor 42 Tahun 2009 tentang PPN dan PPnBM. Sedangkan<br />
PP Nomor 31 Tahun 2012 merupakan aturan pelaksana dari Pasal 35A UU Nomor 16 Tahun<br />
2009 tentang Ketentuan Umum dan Tata Cara Perpajakan (KUP).<br />
Dalam PMK tersebut dimuat tentang tata cara pemungutan, penyetoran dan pelaporan<br />
dari PPN dan PPnBM yang wajib dilakukan BUMN atas penyerahan Barang Kena Pajak<br />
dan/atau Jasa Kena Pajak oleh rekanan kepada BUMN.<br />
<a name='more'></a><br />
Pemungutan dilakukan pada saat penyerahan Barang Kena Pajak dan/atau Jasa Kena Pajak; penerimaan pembayaran; atau penerimaan pembayaran termin. PPN dan PPnBM yang telah dipungut wajib disetorkan<br />
kepada Kantor Pos/Bank Persepsi paling lama tanggal 15 (lima belas) bulan berikutnya<br />
setelah Masa Pajak berakhir dan dilaporkan ke Kantor Pelayanan Pajak dimana BUMN<br />
terdaftar paling lama pada akhir bulan berikutnya setelah berakhirnya Masa Pajak.<br />
Ketentuan ini diberlakukan terhadap 140 (seratus empat puluh) BUMN yang terdaftar pada<br />
Kementerian BUMN (data per 11 Juni 2012) dan mulai berlaku pada tanggal 1 Juli 2012.<br />
Sedangkan, PP 31 Tahun 2012 mewajibkan instansi Pemerintah, Lembaga, Asosiasi<br />
dan Pihak Lain untuk memberikan data dan informasi yang berkaitan dengan perpajakan ke<br />
Ditjen Pajak. Instansi Pemerintah yang wajib memberikan data dan informasi perpajakan<br />
antara lain : Kementerian, Instansi pada Pemerintah Provinsi/Kabupaten dan Instansi<br />
Pemerintah Lainnya, termasuk BUMN. Lembaga yang wajib memberikan data dan informasi<br />
antara lain : Lembaga Tinggi Negara, Lembaga pada Pemerintah Provinsi/Kabupaten dan<br />
Lembaga Lainnya. Sedangkan Asosiasi yang wajib memberikan data dan informasi terkait<br />
perpajakan diantaranya: Kadin, Himpunan Bank-Bank Milik Negara, Asosiasi Pengusaha<br />
Indonesia dan Asosiasi Lainnya.<br />
<br />
Sumber : <a href="http://www.pajak.go.id/">www.pajak.go.id</a>@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com0tag:blogger.com,1999:blog-6604249415599077137.post-90674458013735641982012-06-22T09:00:00.000+07:002012-07-13T15:03:55.994+07:00Instalasi e-SPT masa PPN pada Windows XP<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="http://3.bp.blogspot.com/-3uDDUCVMCdo/T-CAOjvDBbI/AAAAAAAAAMM/7wRTwInvedQ/s1600/windows_xp_logo.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="320" src="http://3.bp.blogspot.com/-3uDDUCVMCdo/T-CAOjvDBbI/AAAAAAAAAMM/7wRTwInvedQ/s320/windows_xp_logo.jpg" width="320" /></a></div>
<h3 class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt;">
<span style="font-size: small;"><span style="font-family: "Georgia","serif";">Apabila di komputer Anda
telah terinstal OS Windows 7 dapat langsung menginstall tanpa ada hambatan
berarti. Namun apabila di komputer Anda yang terpasang adalah OS Windows XP,
tidak perlu khawatir dan buru-buru mengupgrade ke OS Windows 7.<a name='more'></a> </span></span></h3>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt;">
<span style="font-size: small;"><span style="font-family: "Georgia","serif";">Anda cukup mengikuti
langkah-langkah berikut sebelum menginstal aplikasi e-SPT PPN 1111 dikomputer
Anda:</span></span>
</div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: 150%; margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: 150%; margin: 0in 0in 0.0001pt 1in; text-indent: -0.25in;">
<span style="font-size: 12pt; line-height: 150%;">1.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span dir="LTR"></span><span style="font-size: 12pt; line-height: 150%;">Non Aktifkan Antivirus yang ada,
karena terkadang antivirus akan memblok program yang tidak dikenal masuk ke
komputer.</span></div>
<div class="MsoNormal" style="font-family: Georgia,"Times New Roman",serif; line-height: 150%; margin: 0in 0in 0.0001pt 1in; text-indent: -0.25in;">
<span style="font-size: 12pt; line-height: 150%;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span dir="LTR"></span><span style="font-size: 12pt; line-height: 150%;">Download dan Install program dibawah
ini :</span></div>
<div class="MsoListParagraphCxSpFirst" style="font-family: Georgia,"Times New Roman",serif; line-height: 150%; margin: 0in 0in 0.0001pt 85.6pt; text-indent: -14.15pt;">
-<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <a href="http://www.blogger.com/goog_690219461"> </a></span><a href="https://www.dropbox.com/sh/s86yn2ad3n2ecjw/M1pWU-Rptw" target="_blank">WindowsInstaller3_1.zip</a></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0in 0in 0.0001pt 85.6pt; text-indent: -14.15pt;">
<span style="font-family: "Georgia","serif";">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Georgia","serif";">ReportViewer.zip</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0in 0in 0.0001pt 85.6pt; text-indent: -14.15pt;">
<span style="font-family: "Georgia","serif";">-<span style="font: 7pt "Times New Roman";"> </span></span><a href="https://www.dropbox.com/s/x9u58ubu9zv2y4o/MDAC.zip" target="_blank"><span style="font-family: "Georgia","serif";">MDAC.zip</span></a></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0in 0in 0.0001pt 85.6pt; text-indent: -14.15pt;">
<span style="font-family: "Georgia","serif";">-<span style="font: 7pt "Times New Roman";"> </span></span><a href="https://www.dropbox.com/s/esp3n73y1hd8eue/dotnetfx35setup.exe" target="_blank"><span style="font-family: "Georgia","serif";">dotnetfx35setup.exe</span></a></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0in 0in 0.0001pt 71.45pt;">
</div>
<div class="MsoListParagraph" style="display: none; line-height: normal; margin: 0in 0in 0.0001pt 71.45pt; text-indent: -14.15pt;">
<span style="display: none; font-family: "Georgia","serif"; font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="display: none; font-family: "Georgia","serif"; font-size: 12pt;"> </span></div>
<div class="MsoListParagraph" style="display: none; line-height: normal; margin: 0in 0in 0.0001pt 71.45pt; text-indent: -14.15pt;">
<span style="display: none; font-family: "Georgia","serif"; font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="display: none; font-family: "Georgia","serif"; font-size: 12pt;"> </span></div>
<div style="margin: 0in 0in 0.0001pt 71.45pt; text-indent: -14.15pt;">
<span style="font-family: "Georgia","serif"; font-size: 11pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Ubah setting
regional di komputer Anda sesuai artikel</span><span style="font-family: "Georgia","serif"; font-size: 11pt;"> <a href="http://pajak-itumudah.blogspot.com/2012/06/mempersiapkan-instalasi-e-spt-masa-ppn.html" target="_blank">Mempersiapkan instalasi e-SPT PPN. </a></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin: 0in 0in 0.0001pt 71.45pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="display: none; line-height: 150%; margin: 0in 0in 0.0001pt 1in; text-indent: -0.25in;">
<span style="display: none; font-family: "Georgia","serif";">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="display: none; font-family: "Georgia","serif";"> </span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0in 0in 0.0001pt 1in; text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">4.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Download dan unduh
aplikasi e-SPT PPN 1111 <a href="http://pajak-itumudah.blogspot.com/2012/05/dimana-dapat-mengunduh-aplikasi-e-spt.html" target="_blank">disini </a></span></div>
<span style="font-family: "Georgia","serif"; font-size: 11pt; line-height: 115%;">Atau dapat diminta gratis di KPP tempat Anda </span><br />
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt;">
</div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt;">
<span style="font-size: small;"><span style="font-family: "Georgia","serif";">Sumber
: User Manual e-SPT PPN 1111</span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt;">
<br /></div>
<br />
<div style="margin: 0in 0in 0.0001pt;">
<span style="font-size: small;"><b><span style="color: black; font-family: "Georgia","serif";">Artikel terkait :</span></b><span style="color: black; font-family: "Georgia","serif";"></span></span></div>
<div style="margin: 0in 0in 0.0001pt 0.25in; text-indent: -0.25in;">
<span style="font-size: small;"><span style="font-family: "Georgia","serif";">-<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><span dir="LTR"></span><a href="http://pajak-itumudah.blogspot.com/2012/05/apa-itu-e-spt-ppn.html"><span style="color: windowtext; font-family: "Georgia","serif";">Apa itu
e-SPT PPN ?</span></a><span style="font-family: "Georgia","serif";"></span></span></div>
<div style="margin: 0in 0in 0.0001pt 0.25in; text-indent: -0.25in;">
<span style="font-size: small;"><span style="font-family: "Georgia","serif";">-<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><span dir="LTR"></span><a href="http://pajak-itumudah.blogspot.com/2012/05/mengapa-menggunakan-e-spt-ppn.html" target="_blank"><span style="color: windowtext; font-family: "Georgia","serif";">Mengapa menggunakan e- SPT PPN ?</span></a><span style="font-family: "Georgia","serif";"></span></span></div>
<div style="margin: 0in 0in 0.0001pt 0.25in; text-indent: -0.25in;">
<span style="font-size: small;"><span style="font-family: "Georgia","serif";">-<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><span dir="LTR"></span><a href="http://pajak-itumudah.blogspot.com/2012/05/siapa-saja-yang-wajib-menggunakan-e-spt.html" target="_blank"><span style="color: windowtext; font-family: "Georgia","serif";">Siapa saja yang wajib menggunakan e-SPT PPN ?</span></a><span style="font-family: "Georgia","serif";"></span></span></div>
<div style="margin: 0in 0in 0.0001pt 0.25in; text-indent: -0.25in;">
<span style="font-size: small;"><span style="font-family: "Georgia","serif";">-<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><span dir="LTR"></span><a href="http://pajak-itumudah.blogspot.com/2012/05/standar-kebutuhan-minimal-aplikasi-e.html" target="_blank"><span style="color: windowtext; font-family: "Georgia","serif";">Spesifikasi aplikasi e-SPT PPN 1111</span></a><span style="font-family: "Georgia","serif";"></span></span></div>
<div style="margin: 0in 0in 0.0001pt 0.25in; text-indent: -0.25in;">
<span style="font-size: small;"><span style="font-family: "Georgia","serif";">-<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><a href="http://pajak-itumudah.blogspot.com/2012/06/mempersiapkan-instalasi-e-spt-masa-ppn.html" target="_blank"><span style="font-family: "Georgia","serif";">Mempersiapkan instalasi e-SPT PPN </span></a></span></div>
<div style="margin: 0in 0in 0.0001pt 0.25in; text-indent: -0.25in;">
<span style="font-size: small;"><span style="font-family: "Georgia","serif";">-<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><span dir="LTR"></span><a href="http://pajak-itumudah.blogspot.com/2012/05/cara-mudah-instalasi-e-spt-ppn.html" target="_blank"><span style="color: windowtext; font-family: "Georgia","serif";">9 Langkah Mudah Instalasi e-SPT PPN</span></a><span style="font-family: "Georgia","serif";"></span></span></div>
<div style="margin: 0in 0in 0.0001pt 0.25in; text-indent: -0.25in;">
<span style="font-size: small;"><span style="font-family: "Georgia","serif";">-<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><span dir="LTR"></span><a href="http://pajak-itumudah.blogspot.com/2012/05/memulai-program-e-spt-ppn-1111.html" target="_blank"><span style="font-family: "Georgia","serif";">Memulai program e-SPT PPN 1111</span></a></span></div>
<div style="margin: 0in 0in 0.0001pt 0.25in; text-indent: -0.25in;">
<span style="font-size: small;"><span style="font-family: "Georgia","serif";">-<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><span dir="LTR"></span><a href="http://pajak-itumudah.blogspot.com/2012/05/menu-menu-yang-tersedia-pada-aplikasi.html" target="_blank"><span style="color: windowtext; font-family: "Georgia","serif";">menu-menu yang-tersedia pada aplikasi e-SPT PPN 1111</span></a><span style="font-family: "Georgia","serif";"></span></span></div>
<div style="margin: 0in 0in 0.0001pt 0.25in; text-indent: -0.25in;">
<span style="font-size: small;"><span style="font-family: "Georgia","serif";">-<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><a href="http://pajak-itumudah.blogspot.com/2012/05/dimana-dapat-mengunduh-aplikasi-e-spt.html" target="_blank"><span style="font-family: "Georgia","serif";">Dimana dapat mengunduh aplikasi e-SPT PPN?</span></a></span></div>
<div style="margin: 0in 0in 0.0001pt 0.25in; text-indent: -0.25in;">
<span style="font-size: small;"><span style="font-family: "Georgia","serif";">--<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><a href="http://pajak-itumudah.blogspot.com/2012/06/apa-sanksi-tidak-menyampaikan-e-spt.html" target="_blank"><span style="font-family: "Georgia","serif";">Apa sanksi tidak menyampaikan e-SPT PPN ?</span></a></span></div>
@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com0tag:blogger.com,1999:blog-6604249415599077137.post-14381512152342859882012-06-21T09:00:00.000+07:002012-06-21T09:00:05.096+07:00Berita : Pajak Untuk Pendidikan<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="http://2.bp.blogspot.com/-S474Kq-D3t8/T-B7uBQTA6I/AAAAAAAAAMA/kYTIh7l6Tlo/s1600/pajak+utk+pendidikan.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="160" src="http://2.bp.blogspot.com/-S474Kq-D3t8/T-B7uBQTA6I/AAAAAAAAAMA/kYTIh7l6Tlo/s320/pajak+utk+pendidikan.jpg" width="320" /></a></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin: 3pt 0in 12pt; text-align: center;">
<br /></div>
<h3 class="MsoNormal" style="line-height: 120%; margin: 3pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Georgia","serif";">Ditengah keraguan masyarakat akan peranan pajak
dalam memajukan pendidikan di Indonesia, sebenarnya pemerintah telah memberikan
keringanan pajak terhadap institusi pendidikan. Hal ini mengingat pentingnya
pendidikan bagi kemajuan bangsa dan masih terbatasnya anggaran negara untuk
bidang pendidikan.</span><span style="font-family: "Georgia","serif"; font-size: 12pt; line-height: 120%;"></span></h3>
<h3 class="MsoNormal" style="line-height: 120%; margin: 3pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Georgia","serif"; font-size: 12pt; line-height: 120%;"> <a name='more'></a></span></h3>
<div class="MsoNormal" style="font-family: Verdana,sans-serif; line-height: 120%; margin: 3pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-size: small;">Akan tetapi, setelah lewat dari 4 (empat) tahun
laba tersebut tidak digunakan untuk membangun sarana dan prasarana pendidikan
maka akan dikenakan pajak penghasilan pada tahun pajak berikutnya setelah lewat
jangka waktu 4 (empat) tahun tersebut. Hal ini sebagaimana diatur dalam <b><a href="http://www.pajak.go.id/peraturan_tkb?id=d3d9446802a44259755d38e6d163e820"><span style="color: blue;">Pasal 4 ayat (3) huruf m Undang-Undang Nomor 7 Tahun 1983
tentang Pajak Penghasilan</span></a></b> sebagaimana telah beberapa kali diubah
terakhir dengan <b><a href="http://www.pajak.go.id/peraturan_tkb?id=d3600ee41761c7da0116a12ea8b6588e"><span style="color: blue;">Undang-Undang Nomor 36 Tahun 2008 (UU PPh)</span></a></b>.
Selanjutnya dasar pelaksanaannya diatur melalui <b><a href="http://www.pajak.go.id/peraturan_tkb?id=8ccf849734993abe369360d16d262328"><span style="color: blue;">Peraturan Menteri Keuangan Nomor 80/PMK.03/2009</span></a></b>
tentang Sisa Lebih yang Diterima atau Diperoleh Badan Lembaga atau Nirlaba yang
Bergerak dalam Bidang Pendidikan dan/atau Bidang Penelitian dan Pengembangan
yang Dikecualikan dari Objek Pajak Penghasilan. <span style="line-height: 120%;"></span></span></div>
<div class="MsoNormal" style="font-family: Verdana,sans-serif; line-height: 120%; margin: 3pt 0in; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="font-family: Verdana,sans-serif; line-height: 120%; margin: 3pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-size: small;">Petunjuk teknisnya diatur dalam <b><a href="http://www.pajak.go.id/peraturan_tkb?id=4f9ef38edcfc460a00cbb8ed5dee299c"><span style="color: blue;">Peraturan Dirjen Pajak Nomor PER-44/PJ./2009</span></a></b>
tentang Pelaksanaan Pengakuan Sisa Lebih yang Diterima atau Diperoleh Badan
atau Lembaga Nirlaba yang Bergerak dalam Bidang Pendidikan dan/atau Bidang
Penelitian danPengembangan yang Dikecualikan dari Objek Pajak Penghasilan<span style="line-height: 120%;"></span></span></div>
<div class="MsoNormal" style="font-family: Verdana,sans-serif; line-height: 120%; margin: 3pt 0in; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="font-family: Verdana,sans-serif; line-height: 120%; margin: 3pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-size: small;"><b>Sementara itu, sarana dan prasarana pendidikan
tersebut meliputi sebagai berikut:</b><span style="line-height: 120%;"></span></span></div>
<div class="MsoNormal" style="font-family: Verdana,sans-serif; line-height: 120%; margin: 3pt 0in 3pt 0.25in; text-align: justify; text-indent: -0.25in;">
<span style="font-size: small;">1.<span style="line-height: 120%;"> </span>Pembelian atau pembangunan gedung dan prasarana
pendidikan, penelitian dan pengembangan termasuk pembelian tanah sebagai lokasi
pembangunan gedung dan prasarana tersebut; <span style="line-height: 120%;"></span></span></div>
<div class="MsoNormal" style="font-family: Verdana,sans-serif; line-height: 120%; margin: 3pt 0in 3pt 0.25in; text-align: justify; text-indent: -0.25in;">
<span style="font-size: small;"> <span style="line-height: 120%;"></span></span></div>
<div class="MsoNormal" style="font-family: Verdana,sans-serif; line-height: 120%; margin: 3pt 0in 3pt 0.25in; text-align: justify; text-indent: -0.25in;">
<span style="font-size: small;">2.<span style="line-height: 120%;"> </span>Pengadaan sarana dan prasarana kantor, laboratorium
dan perpustakaan; <span style="line-height: 120%;"></span></span></div>
<div class="MsoNormal" style="font-family: Verdana,sans-serif; line-height: 120%; margin: 3pt 0in 3pt 0.25in; text-align: justify; text-indent: -0.25in;">
<br /></div>
<div class="MsoNormal" style="font-family: Verdana,sans-serif; line-height: 120%; margin: 3pt 0in 3pt 0.25in; text-align: justify; text-indent: -0.25in;">
<span style="font-size: small;">3.<span style="line-height: 120%;"> </span>Pembelian/pembangunan asrama mahasiswa, rumah dinas
guru, dosen atau karyawan, dan<span style="line-height: 120%;"></span></span></div>
<div class="MsoNormal" style="font-family: Verdana,sans-serif; line-height: 120%; margin: 3pt 0in 3pt 0.25in; text-align: justify; text-indent: -0.25in;">
<br /></div>
<div class="MsoNormal" style="font-family: Verdana,sans-serif; line-height: 120%; margin: 3pt 0in 3pt 0.25in; text-align: justify; text-indent: -0.25in;">
<span style="font-size: small;">4.<span style="line-height: 120%;"> </span>Sarana prasarana olahraga, sepanjang berada di
lingkungan/lokasi lembaga pendidikan formal. <span style="line-height: 120%;"></span></span></div>
<div class="MsoNormal" style="font-family: Verdana,sans-serif; line-height: normal;">
<span style="font-size: small;"> Sebagai ilustrasi, jika
sebuah organisasi nirlaba yang menyelenggarakan pendidikan tersebut mencatatkan
laba sebesar Rp 10 miliar pada tahun 2011, organisasi tersebut dapat
menggunakan fasilitas pajak yaitu yang seharusnya pada tahun 2011 dikenakan PPh
sebesar Rp 2,5 miliar (25% x Rp 10 miliar) tetapi tidak akan dikenakan PPh jika
organisasi tersebut menggunakan laba sebesar Rp 10 miliar tersebut dalam jangka
waktu 4 tahun untuk menambah bangunan kelas atau menambah buku perpustakaan.
Artinya, organisasi nirlaba yang menyelenggarakan pendidikan tersebut terbebas
dari tagihan PPh. Namun, jika sampai dengan tahun 2015 (4 tahun setelah 2011)
laba tersebut tidak digunakan semuanya, maka laba tersebut akan dikenakan PPh.</span></div>
<div class="MsoNormal" style="font-family: Verdana,sans-serif; line-height: 120%; margin: 3pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-size: small;">Adapun badan nirlaba yang menyelenggarakan
pendidikan tersebut wajib menyampaikan pemberitahuan mengenai rencana fisik
sederhana dan rencana biaya pembangunan dan pengadaan sarana dan prasarana
kegiatan pendidikan dan/atau penelitian dan pengembangan kepada Kepala Kantor
Pelayanan Pajak tempat badan nirlaba tersebut terdaftar dengan tindasan kepada
instansi yang membidanginya. <span style="line-height: 120%;"></span></span></div>
<div class="MsoNormal" style="font-family: Verdana,sans-serif; line-height: 120%; margin: 3pt 0in; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="font-family: Verdana,sans-serif; line-height: 120%; margin: 3pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-size: small;"><span style="line-height: 120%;">Selain
insentif tersebut, pemerintah memiliki peranan lain dalam pengembangan dunia
pendidikan, terhadap sumbangan dari pihak ketiga yang langsung digunakan untuk
investasi di bidang pendidikan sebagaimana diatur dalam <b><a href="http://www.pajak.go.id/peraturan_tkb?id=d3600ee41761c7da0116a12ea8b6588e"><span style="color: blue;">Pasal 6 ayat (1) huruf j dan huruf l UU PPh</span></a></b>.
Dalam UU PPh diatur bahwa terhadap Wajib Pajak yang memberikan sumbangan dalam
rangka penelitian dan pengembangan yang dilakukan di Indonesia serta sumbangan
fasilitas pendidikan maka sumbangan tersebut menjadi biaya yang dapat
mengurangi penghasilan kena pajak Wajib Pajak tersebut sesuai dengan
persyaratan dalam <b><a href="http://www.pajak.go.id/peraturan_tkb?id=547dcee2f9ccacd21cb7a6a758ca8697"><span style="color: blue;">Peraturan Pemerintah Nomor 93 Tahun 2010</span></a></b>
tentang Sumbangan Penanggulangan Bencana Nasional, Sumbangan Penelitian dan
Pengembangan, Sumbangan Fasilitas Pendidikan, Sumbangan Pembinaan Olahraga, dan
Biaya Pembangunan Infrastruktur Sosial yang Dapat Dikurangkan dari Penghasilan
Bruto.</span><span style="line-height: 120%;"></span></span></div>
<div class="MsoNormal" style="font-family: Verdana,sans-serif; line-height: 120%; margin: 3pt 0in; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="font-family: Verdana,sans-serif; line-height: 120%; margin: 3pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-size: small;"><span style="line-height: 120%;">Insentif
pemerintah yang lain di bidang pendidikan adalah dalam rangka pemberian
beasiswa. Penerima beasiswa yang mengikuti pendidikan formal dan/atau
pendidikan nonformal di dalam negeri dan/atau di luar negeri dikecualikan dari
objek PPh. Hal ini diatur dalam <b><a href="http://www.pajak.go.id/peraturan_tkb?id=fd570928c75cc9b4e22488e1661d846e"><span style="color: blue;">Peraturan Menteri Keuangan Nomor 246/PMK.03/2008</span></a></b>
tentang Beasiswa yang Dikecualikan dari Objek Pajak Penghasilan sebagaimana
telah diubah dengan <b><a href="http://www.pajak.go.id/peraturan_tkb?id=7884205c412107bdfe1dd6d1356c1d56"><span style="color: blue;">Peraturan Menteri Keuangan Nomor 154/PMK.03/2009</span></a></b>.</span><span style="line-height: 120%;"></span></span></div>
<div class="MsoNormal" style="font-family: Verdana,sans-serif; line-height: 120%; margin: 3pt 0in; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="font-family: Verdana,sans-serif; line-height: 120%; margin: 3pt 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-size: small;"><span style="line-height: 120%;">Adapun
lebih lanjut diatur bahwa komponen beasiswa tersebut terdiri dari biaya
pendidikan yang dibayarkan ke sekolah (<i>tuition fee</i>), biaya ujian dan
biaya penelitian yang berkaitan dengan bidang studi yang diambil. Selain itu,
komponen tersebut juga dapat berupa biaya untuk pembelian buku dan/atau biaya
hidup yang wajar sesuai dengan daerah lokasi tempat
belajar. Sementara itu, bagi perusahaan pemberi beasiswa, biaya pemberian
beasiswa sesuai <b><a href="http://www.pajak.go.id/peraturan_tkb?id=d3600ee41761c7da0116a12ea8b6588e"><span style="color: blue;">Pasal 6 ayat (1) huruf g UU PPh</span></a></b>, dapat
dibebankan sebagai biaya dengan memperhatikan kewajarannya.</span><span style="line-height: 120%;"></span></span></div>
<div class="MsoNormal" style="font-family: Verdana,sans-serif; line-height: 120%; margin: 3pt 0in; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div style="font-family: Verdana,sans-serif;">
<span style="font-size: small;"><span style="line-height: 115%;">Berdasarkan
hal-hal tersebut diatas dapat disimpulkan bahwa dengan adanya insentif atau
keringanan pajak yang diberikan oleh pemerintah, diharapkan dapat memberikan
payung hukum untuk menguatkan kerja sama badan nirlaba di bidang pendidikan
dengan pihak lain. Ketentuan tersebut sekaligus untuk menghindari pengelolaan
pendidikan sebagai investasi dan komersialisasi, sehingga penambahan dana
pendidikan tidak lagi mengandalkan iuran dari siswa atau mahasiswa</span></span></div>
<div style="font-family: Verdana,sans-serif;">
<br /></div>
<div style="font-family: Verdana,sans-serif;">
<span style="font-size: small;"><span style="line-height: 115%;">Sumber : http://news.detik.com/read/2012/06/18/100004/1943641/727/peranan-pajak-memajukan-pendidikan?9922032 </span></span></div>@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com0tag:blogger.com,1999:blog-6604249415599077137.post-85699571023538536372012-06-20T09:00:00.000+07:002012-06-21T09:53:02.409+07:00Apa sanksi tidak menyampaikan e-SPT masa PPN ?<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="http://1.bp.blogspot.com/-YSO9p5wV_3Q/T93V4d-S_HI/AAAAAAAAAL0/AQ9O6f0B6l8/s1600/dilarang+parkir.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="240" src="http://1.bp.blogspot.com/-YSO9p5wV_3Q/T93V4d-S_HI/AAAAAAAAAL0/AQ9O6f0B6l8/s320/dilarang+parkir.jpg" width="320" /></a></div>
<h2>
<span style="font-family: Georgia,serif;">PKP yang sudah
melaporkan SPT Masa PPN-nya dalam bentuk media elektronik (e-SPT), tidak dapat
kembali menyampaikan SPT dalam bentuk kertas (hardcopy).<a name='more'></a></span></h2>
<div class="MsoNormal">
<span class="Apple-style-span" style="font-family: Georgia,serif; font-size: large;"><b><br /></b></span></div>
<div class="MsoNormal">
<span style="font-family: Georgia,serif;">Ketentuan
mengenai kewajiban menyampaikan e-SPT masa PPN dapat diuraikan sebagai berikut
:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">1.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">e-SPT masa PPN wajib digunakan oleh PKP
yang :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">a)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">melaporkan Pemberitahuan Ekspor Barang,
Pemberitahuan Ekspor Jasa Kena Pajak/BKP Tidak Berwujud; <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">b)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">menerbitkan Faktur Pajak selain Faktur
Pajak yang menurut ketentuan diperkenankan untuk tidak mencantumkan identitas
pembeli serta nama dan tanda tangan penjual, dan/atau menerima Nota Retur/Nota
Pembatalan; <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">c)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">melaporkan Pemberitahuan Impor Barang
atas impor BKP dan/atau SSP atas Pemanfaatan BKP Tidak Berwujud/JKP dari luar
Daerah Pabean; <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">d)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">menerima Faktur Pajak yang dapat
dikreditkan dan/atau menerbitkan Nota Retur/Nota Pembatalan; atau <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">e)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">menerima Faktur Pajak yang tidak dapat
dikreditkan atau mendapat fasilitas dan/atau menerbitkan Nota Retur/Nota
Pembatalan atas pengembalian BKP/pembatalan JKP yang Pajak Masukannya tidak
dapat dikreditkan atau mendapat fasilitas; <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 18pt;">
<span style="font-family: Georgia,serif;">dengan jumlah lebih dari 25 (dua puluh
lima) dokumen dalam 1 (satu) Masa Pajak.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span style="font-family: Georgia,serif;">(baca
artikel <b><a href="http://pajak-itumudah.blogspot.com/2012/05/apa-itu-e-spt-ppn.html" target="_blank">Apa itu e-SPT PPN ?</a>)<o:p></o:p></b></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">2.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">PKP yang telah menyampaikan SPT Masa PPN
1111 dalam bentuk data elektronik, tidak diperbolehkan lagi untuk menyampaikan
SPT Masa PPN 1111 dalam bentuk formulir kertas (hard copy).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">3.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">PKP dianggap tidak menyampaikan SPT Masa
PPN 1111 dalam hal PKP dengan kondisi iatas tidak menyampaikan SPT Masa PPN dalam
bentuk data elektronik dan tetap melaporkan dalam bentuk formulir kertas (hard
copy).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 18pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">4.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">PKP tersebut diatas dikenai sanksi tidak
menyampaikan SPT Masa PPN yaitu berupa denda sebesar Rp 500.000,00 (lima ratus
ribu rupiah) untuk setiap masa pajak. (Pasal 7 UU KUP)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span style="font-family: Georgia,serif;">(lihat
artikel <b>Apa sanksi Administrasi tidak
menyampaikan SPT Masa PPN ?</b>)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">5.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">SPT dianggap tidak lengkap apabila SPT disampaikan dalam bentuk kertas
(hardcopy) oleh PKP yang wajib menyampaikan e-SPT atau e-SPT yang disampaikan
berdasarkan penelitian/ pengujian data di KPP, diketahui:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">a)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">induk SPT hasil cetakan yang disampaikan
oleh PKP atau Pemungut PPN tanpa disertai Lampiran SPT dalam bentuk media
elektronik;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">b)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">induk SPT hasil cetakan yang disampaikan
oleh PKP atau Pemungut PPN tidak sesuai dengan Induk SPT yang ada dalam bentuk
media elektronik;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">c)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">elemen-elemen data elektronik dalam
bentuk media elektronik yang disampaikan oleh PKP atau Pemungut PPN tidak diisi
atau diisi tidak lengkap;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">d)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">data elektronik dalam bentuk media
elektronik yang disampaikan oleh PKP atau Pemungut PPN tidak dapat diproses
pada sistem informasi Direktorat Jenderal Pajak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">6.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">KPP atau KP2KP tempat PKP menyampaikan
SPT pada poin 5 wajib menolah SPT Tidak Lengkap
yang disampaikan oleh PKP atau Pemungut PPN dengan cara manual atau SPT yang disampaikan oleh PKP atau Pemungut
PPN tetapi tidak sesuai dengan formSPT
Masa PPN 1111/</span> <span style="font-family: Georgia,serif;">SPT Masa PPN
1111 DM/</span> <span style="font-family: Georgia,serif;">1107 PUT.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm;">
<br /></div>
<div class="MsoNormal">
<b><span style="font-family: Georgia,serif;">Dasar Hukum :<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 18pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;"><span style="font: 7pt 'Times New Roman';"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">-<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif;">Peraturan
Dirjen Pajak No. PER-45/PJ./2010<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">-<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif;">Peraturan
Dirjen Pajak No. PER-45/PJ./2010<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 18pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;"><span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;"><o:p> </o:p></span></div>
<div style="margin: 0cm 0cm 0cm 18pt;">
<b><span style="color: black; font-family: Georgia,serif; font-size: 11pt;">Artikel terkait :</span></b><span style="color: black; font-family: Georgia,serif; font-size: 11pt;"><o:p></o:p></span></div>
<div style="margin: 0cm 0cm 0cm 36pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif; font-size: 11pt;">-<span style="font: 7pt 'Times New Roman';">
</span></span><a href="http://pajak-itumudah.blogspot.com/2012/05/apa-itu-e-spt-ppn.html"><span style="color: black; font-family: Georgia,serif; font-size: 11pt;">Apa itu
e-SPT PPN ?</span></a><span style="font-family: Georgia,serif; font-size: 11pt;"><o:p></o:p></span></div>
<div style="margin: 0cm 0cm 0cm 36pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif; font-size: 11pt;">-<span style="font: 7pt 'Times New Roman';">
</span></span><a href="http://pajak-itumudah.blogspot.com/2012/05/mengapa-menggunakan-e-spt-ppn.html" target="_blank"><span style="color: black; font-family: Georgia,serif; font-size: 11pt;">Mengapa menggunakan e- SPT PPN ?</span></a><span style="font-family: Georgia,serif; font-size: 11pt;"><o:p></o:p></span></div>
<div style="margin: 0cm 0cm 0cm 36pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif; font-size: 11pt;">-<span style="font: 7pt 'Times New Roman';">
</span></span><a href="http://pajak-itumudah.blogspot.com/2012/05/siapa-saja-yang-wajib-menggunakan-e-spt.html" target="_blank"><span style="color: black; font-family: Georgia,serif; font-size: 11pt;">Siapa saja yang wajib menggunakan e-SPT PPN ?</span></a><span style="font-family: Georgia,serif; font-size: 11pt;"><o:p></o:p></span></div>
<div style="margin: 0cm 0cm 0cm 36pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif; font-size: 11pt;">-<span style="font: 7pt 'Times New Roman';">
</span></span><a href="http://pajak-itumudah.blogspot.com/2012/05/standar-kebutuhan-minimal-aplikasi-e.html" target="_blank"><span style="color: black; font-family: Georgia,serif; font-size: 11pt;">Spesifikasi aplikasi e-SPT PPN 1111</span></a><span style="font-family: Georgia,serif; font-size: 11pt;"><o:p></o:p></span></div>
<div style="margin: 0cm 0cm 0cm 36pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif; font-size: 11pt;">-<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif; font-size: 11pt;">Mempersiapkan
instalasi e-SPT PPN <o:p></o:p></span></div>
<div style="margin: 0cm 0cm 0cm 36pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif; font-size: 11pt;">-<span style="font: 7pt 'Times New Roman';">
</span></span><a href="http://pajak-itumudah.blogspot.com/2012/05/cara-mudah-instalasi-e-spt-ppn.html" target="_blank"><span style="color: black; font-family: Georgia,serif; font-size: 11pt;">9 Langkah Mudah Instalasi e-SPT PPN</span></a><span style="font-family: Georgia,serif; font-size: 11pt;"><o:p></o:p></span></div>
<div style="margin: 0cm 0cm 0cm 36pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif; font-size: 11pt;">-<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif; font-size: 11pt;">Instalasi
e-SPT masa PPN pada Windows XP<o:p></o:p></span></div>
<div style="margin: 0cm 0cm 0cm 36pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif; font-size: 11pt;">-<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif; font-size: 11pt;"><a href="http://pajak-itumudah.blogspot.com/2012/05/memulai-program-e-spt-ppn-1111.html" target="_blank">Memulai program e-SPT PPN 1111</a><o:p></o:p></span></div>
<div style="margin: 0cm 0cm 0cm 36pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif; font-size: 11pt;">-<span style="font: 7pt 'Times New Roman';">
</span></span><a href="http://pajak-itumudah.blogspot.com/2012/05/menu-menu-yang-tersedia-pada-aplikasi.html" target="_blank"><span style="color: black; font-family: Georgia,serif; font-size: 11pt;">menu-menu yang-tersedia pada aplikasi e-SPT PPN 1111</span></a><span style="font-family: Georgia,serif; font-size: 11pt;"><o:p></o:p></span></div>
<div style="margin: 0cm 0cm 0cm 36pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif; font-size: 11pt;">-<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif; font-size: 11pt;"><a href="http://pajak-itumudah.blogspot.com/2012/05/dimana-dapat-mengunduh-aplikasi-e-spt.html" target="_blank">Dimana dapat mengunduh aplikasi e-SPT PPN ?</a><o:p></o:p></span></div>
<div style="margin: 0cm 0cm 0cm 36pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif; font-size: 11pt;">-<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif; font-size: 11pt;">Download
Software Pendukung e-SPT PPN <o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com0tag:blogger.com,1999:blog-6604249415599077137.post-25321123022378342462012-06-19T09:00:00.000+07:002012-06-21T10:31:51.270+07:00Apa sanksi bila tidak menyampaikan SPT Masa PPN ?<div class="separator" style="clear: both; text-align: center;">
</div>
<div class="separator" style="clear: both; text-align: center;">
<a href="http://4.bp.blogspot.com/-BIeUpYlpFNs/T-KVfJ8dygI/AAAAAAAAAMc/_iCxjz3fNX0/s1600/turn-left.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="240" src="http://4.bp.blogspot.com/-BIeUpYlpFNs/T-KVfJ8dygI/AAAAAAAAAMc/_iCxjz3fNX0/s320/turn-left.jpg" width="320" /></a></div>
<br />
<div class="MsoNormal">
<h2>
<span style="font-family: Georgia,serif; font-size: large;">Apabila PKP
tidak melaksanakan kewajiban perpajakannya maka dapat dikenai sanksi
administrasi menurut UU Pajak . </span></h2>
<br />
<a name='more'></a><span class="Apple-style-span" style="font-family: Georgia,serif;"><br /></span><br />
<span style="font-family: Georgia,serif;"><br /></span></div>
<div class="MsoNormal">
<span style="font-family: Georgia,serif;">Sanksi
administrasi tersebut dapat berupa Sanksi Denda dan Bunga dengan uraian sebagai
berikut :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 18pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">1.<span style="font: 7pt 'Times New Roman';"> </span></span><b><span style="font-family: Georgia,serif;">Sanksi
Denda</span></b><span style="font-family: Georgia,serif;"> tidak/terlambat
menyampaikan SPT Masa PPN yaitu berupa denda sebesar Rp 500.000,00 (lima ratus
ribu rupiah) untuk setiap masa pajak. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18pt;">
<span style="font-family: Georgia,serif;">Sanksi ini ditagih dengan STP
(Surat Tagihan Pajak) apabila SPT Masa PPN disampaikan oleh PKP melebihi akhir
bulan berikutnya setelah berakhirnya Masa Pajak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18pt;">
<span style="font-family: Georgia,serif;">Pengecualian diberikan kepada
:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: -18pt;">
<br />
<span class="Apple-style-span" style="font-family: Georgia,serif;"></span><br />
<div class="MsoListParagraphCxSpFirst" style="margin-left: 54pt; text-indent: -18pt;">
<span class="Apple-style-span" style="font-family: Georgia,serif;"><span style="font-family: Georgia,serif;">a.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">Wajib Pajak orang pribadi yang telah
meninggal dunia;</span></span></div>
<span class="Apple-style-span" style="font-family: Georgia,serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<span class="Apple-style-span" style="font-family: Georgia,serif;"><span style="font-family: Georgia,serif;">b.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">Wajib Pajak orang pribadi yang sudah
tidak melakukan kegiatan usaha atau pekerjaan bebas;<o:p></o:p></span></span></div>
<span class="Apple-style-span" style="font-family: Georgia,serif;">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">c.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">Wajib Pajak orang pribadi yang berstatus
sebagai warga negara asing yang tidak tinggal lagi di Indonesia;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">d.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">Bentuk Usaha Tetap yang tidak melakukan
kegiatan lagi di Indonesia;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">e.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">Wajib Pajak badan yang tidak melakukan
kegiatan usaha lagi tetapi belum dibubarkan sesuai dengan ketentuan yang
beriaku; <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">f.<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif;">Bendahara
yang tidak melakukan pembayaran lagi;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">g.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">Wajib Pajak yang terkena bencana, yang
ketentuannya diatur dengan Peraturan Menteri Keuangan; atau <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">h.<span style="font: 7pt 'Times New Roman';"> </span></span><b><span style="font-family: Georgia,serif;">Wajib
Pajak lain</span></b><span style="font-family: Georgia,serif;"> yang diatur
dengan atau berdasarkan Peraturan Menteri Keuangan </span>(Pasal 7 ayat (2) UU KUP )</div>
</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18pt;">
<span style="font-family: Georgia,serif;">Wajib Pajak lain sebagaimana
dimaksud dalam poin 1 huruf h adalah Wajib Pajak yang tidak dapat menyampaikanSPT
dalam jangka waktu yang telah ditentukan
karena keadaan antara lain:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: -18pt;">
<br />
<span class="Apple-style-span" style="font-family: Georgia,serif;"></span><br />
<div class="MsoListParagraphCxSpFirst" style="margin-left: 54pt; text-indent: -18pt;">
<span class="Apple-style-span" style="font-family: Georgia,serif;"><span style="font-family: Georgia,serif;">a)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">kerusuhan massal;<o:p></o:p></span></span></div>
<span class="Apple-style-span" style="font-family: Georgia,serif;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<span class="Apple-style-span" style="font-family: Georgia,serif;"><span style="font-family: Georgia,serif;">b)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">kebakaran; <o:p></o:p></span></span></div>
<span class="Apple-style-span" style="font-family: Georgia,serif;">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">c)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">ledakan bom atau aksi terorisme;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">d)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">perang antarsuku; atau<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">e)<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">kegagalan sistem komputer administrasi
penerimaan negara atau perpajakan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 54pt;">
(PMK No. 186/PMK.03/2007)</div>
</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">2.<span style="font: 7pt 'Times New Roman';"> </span></span><b><span style="font-family: Georgia,serif;">Sanksi
Bunga</span></b><span style="font-family: Georgia,serif;"> karena terlambat
menyetorkan pembayaran PPN tepat pada
waktunya yaitu sebesar 2% (dua persen) per bulan yang dihitung dari tanggal
jatuh tempo pembayaran sampai dengan tanggal pembayaran, dan bagian dari bulan
dihitung penuh 1 (satu) bulan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18pt;">
<span style="font-family: Georgia,serif;">Adapun tanggal jatuh tempo
pembayaran atau penyetoran pajak yaitu paling
lama akhir bulan berikutnya setelah berakhirnya Masa Pajak dan sebelum SPT Masa
PPN disampaikan. (Pasal 8 ayat (2a) UU KUP)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">3.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">PKP <b>membetulkan
SPT</b> Masa PPN yang menimbulkan Kurang Bayar,</span> d<span style="font-family: Georgia,serif;">ikenai sanksi administrasi berupa bunga sebesar 2% (dua
persen) per bulan atas jumlah pajak yang kurang dibayar, dihitung sejak jatuh
tempo pembayaran sampai dengan tanggal pembayaran. ( Pasal 9 ayat (2a) UU KUP)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">4.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">PKP yang <b>gagal berproduksi</b> dan telah diberikan restitusi PPN, dikenai
sanksi bunga sebesar 2% (dua persen) per
bulan dari jumlah pajak yang ditagih kembali, dihitung dari tanggal penerbitan
Surat Keputusan Pengembalian Kelebihan Pembayaran Pajak sampai dengan tanggal
penerbitan STP. (Pasal 14 ayat (1) huruf g jo. Pasal 14(5) UU KUP )<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 21.3pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 3.3pt;">
<span style="font-family: Georgia,serif;">Dasar Hukum :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 21.3pt; text-indent: -18pt;">
<span style="font-family: Wingdings;">ü<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif;">Undang-Undang
Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana
telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 16 Tahun 2009<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 21.3pt; text-indent: -18pt;">
<span style="font-family: Wingdings;">ü<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif;">Peraturan
Menteri Keuangan Republik Indonesia Nomor 186/PMK.03/2007 Tentang Wajib Pajak
Tertentu Yang Dikecualikan Dari Pengenaan Sanksi Administrasi Berupa Denda
Karena Tidak Menyampaikan Surat Pemberitahuan Dalam Jangka Waktu Yang
Ditentukan<o:p></o:p></span></div>@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com1tag:blogger.com,1999:blog-6604249415599077137.post-6665081746136623942012-06-18T23:00:00.001+07:002012-06-26T07:35:26.710+07:00Apa sanksi bila tidak membuat Faktur Pajak ?<br />
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: Georgia,serif; font-size: 12pt; line-height: 115%;"><span id="goog_1656354973"></span><span id="goog_1656354974"></span></span></b></div>
<div class="MsoNormal">
<div class="separator" style="clear: both; text-align: center;">
<a href="http://3.bp.blogspot.com/-5Tnwyxeb-54/T9k6x8vrraI/AAAAAAAAALc/gZleML3epPs/s1600/kartu_merah.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="193" src="http://3.bp.blogspot.com/-5Tnwyxeb-54/T9k6x8vrraI/AAAAAAAAALc/gZleML3epPs/s320/kartu_merah.jpg" width="320" /></a></div>
<h2>
<span style="font-family: Georgia,serif;">Setiap kewajiban
tentu disertai dengan </span><span style="font-family: Georgia,serif;">sanksi apabila seseorang melanggarnya.</span><br /><span style="font-family: Georgia,serif;">Begitu pula
dengan kewajiban membuat Faktur Pajak. </span></h2>
</div>
<div class="MsoNormal">
<br />
<a name='more'></a><br /><br />
<br />
<span style="font-family: Georgia,serif;">Berikut ini
adalah beberapa sanksi terkait kewajiban membuat Faktur Pajak sebagai </span></div>
<div class="MsoNormal">
<span style="font-family: Georgia,serif;">berikut :</span></div>
<div class="MsoNormal" style="margin-left: 5.4pt; tab-stops: 33.75pt 267.65pt;">
<span style="font-family: Georgia,serif;"> </span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -15.9pt;">
<span style="font-family: Georgia,serif;">1.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">Dikenakan sanksi administrasi dalam hal :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -.25in;">
<span style="font-family: Georgia,serif;">a.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">Pengusaha yang telah dikukuhkan sebagai
PKP, tetapi tidak membuat faktur pajak atau membuat faktur pajak, tetapi tidak
tepat waktu;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -.25in;">
<span style="font-family: Georgia,serif;">b.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">pengusaha yang telah dikukuhkan sebagai PKP
yang tidak mengisi faktur pajak secara lengkap sebagaimana dimaksud dalam Pasal
13 ayat (5) Undang-Undang PPN selain identitas pembeli (nama, alamat, dan
NPWP pembeli BKP atau penerima JKP) atau
identitas pembeli serta nama dan tanda tangan yang berhak menandatangani Faktur
Pajak, dalam hal penyerahan dilakukan oleh PKP pedagang eceran;</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l2 level1 lfo2; tab-stops: 33.75pt 267.65pt; text-indent: -.25in;">
<span style="font-family: Georgia,serif;">c.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">PKP melaporkan faktur pajak tidak sesuai
dengan masa penerbitan faktur pajak;</span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; tab-stops: 21.3pt 267.65pt; text-indent: -14.2pt;">
<span style="font-family: Georgia,serif;"> Atas PKP tersebut diatas, selain wajib
menyetorkan pajak yang terutang dikenakan Sanksi Administrasi berupa STP (Surat Tagihan Pajak) dengan denda 2% dari
Dasar Pengenaan Pajak.</span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; tab-stops: 21.3pt 267.65pt; text-indent: -14.2pt;">
<span style="font-family: Georgia,serif;"> (Pasal 14 UU KUP)</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 33.9pt; mso-add-space: auto; mso-list: l0 level1 lfo1; tab-stops: 21.3pt 267.65pt; text-indent: -28.5pt;">
<span style="font-family: Georgia,serif;">2.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">Dikenakan Sanksi Pidana dalam hal dengan sengaja :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l0 level2 lfo1; tab-stops: 21.3pt 267.65pt; text-indent: -14.15pt;">
<span style="font-family: Georgia,serif;">a.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">menerbitkan dan/atau menggunakan faktur
pajak, bukti pemungutan pajak, bukti pemotongan pajak, dan/atau bukti setoran
pajak yang tidak berdasarkan transaksi yang </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 33.9pt; mso-add-space: auto; tab-stops: 21.3pt 267.65pt;">
<span style="font-family: Georgia,serif;">sebenarnya;atau</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l0 level2 lfo1; tab-stops: 21.3pt 267.65pt; text-indent: -14.15pt;">
<span style="font-family: Georgia,serif;">b.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">menerbitkan faktur pajak tetapi belum
dikukuhkan sebagai PKP</span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; tab-stops: 21.3pt 267.65pt;">
<span style="font-family: Georgia,serif;">dipidana dengan pidana penjara paling
sedikit 2 (dua) tahun dan paling lama 6 (enam) tahun serta denda paling sedikit
2 (dua) kali jumlah pajak dalam faktur pajak, bukti emungutan pajak, bukti
pemotongan pajak, dan/atau bukti setoran pajak dan paling banyak 6 (enam) kali
jumlah pajak dalam faktur pajak, bukti pemungutan pajak, bukti pemotongan
pajak, dan/atau bukti setoran pajak.</span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; tab-stops: 21.3pt 267.65pt;">
<span style="font-family: Georgia,serif;">(Pasal 39 A UU KUP)</span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; tab-stops: 21.3pt 267.65pt;">
<span style="font-family: Georgia,serif;">Faktur pajak sebagai bukti pungutan pajak
merupakan sarana administrasi yang
sangat penting dalam pelaksanaan ketentuan PPN . Demikian juga bukti pemotongan
pajak dan bukti pemungutan pajak merupakan sarana untuk pengkreditan atau pengurangan
pajak terutang sehingga setiap penyalahgunaan faktur pajak, bukti pemotongan
pajak, bukti pemungutan pajak, dan/atau bukti setoran pajak dapat mengakibatkan
dampak negatif dalam keberhasilan pemungutan PPN. Oleh karena itu,
penyalahgunaan tersebut berupa penerbitan dan/atau penggunaan faktur pajak,
bukti pemotongan pajak, bukti pemungutan pajak, dan/atau bukti setoran pajak
yang tidak berdasarkan transaksi yang sebenarnya dikenai sanksi pidana.</span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; tab-stops: 21.3pt 267.65pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 21.3pt; tab-stops: 21.3pt 267.65pt;">
<u><span style="font-family: Georgia,serif;">Dasar Hukum :</span></u></div>
<ul>
<li><span style="font-family: Georgia,serif;">Undang-Undang
Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana
telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 16 Tahun 2009</span></li>
<li><span style="font-family: Wingdings;"><span style="font: 7pt 'Times New Roman';"></span></span><span style="font-family: Georgia,serif;">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 42 Tahun 2009</span></li>
</ul>
<div class="MsoNormal" style="margin-left: 21.3pt; tab-stops: 21.3pt 267.65pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<u><i><span style="color: #555555; font-family: Georgia,serif; font-size: 10pt;">B</span></i><span style="font-family: Georgia,serif; font-size: 10pt;">aca juga :</span></u></div>
<div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<a href="http://pajak-itumudah.blogspot.com/2012/05/v-behaviorurldefaultvmlo.html" target="_blank"><i><span style="color: #bf492f; font-family: Georgia,serif; font-size: 10pt;">Sekilas tentang Faktur
Pajak</span></i></a><i><u><span style="color: black; font-family: Georgia,serif; font-size: 10pt;"> </span></u></i><span style="font-family: 'Times New Roman',serif; font-size: 12pt;"><br />
</span><a href="http://pajak-itumudah.blogspot.com/2012/05/normal-0-false-false-false-en-us-x-none.html" target="_blank"><i><span style="color: #bf492f; font-family: Georgia,serif; font-size: 10pt;">Dokumen yang dipersamakan
sebagai Faktur Pajak</span></i></a><span style="font-family: Georgia,serif; font-size: 10pt;"> <i><span style="color: black;"> </span></i></span><span style="font-family: 'Times New Roman',serif; font-size: 12pt;"><br />
</span><a href="http://pajak-itumudah.blogspot.com/2012/05/kewajiban-faktur-pajak-atas-pkp.html" target="_blank"><i><span style="color: blue; font-family: Georgia,serif; font-size: 10pt;">Kewajiban Faktur Pajak atas
PKP Pedagang Eceran</span></i></a><i><span style="color: black; font-family: Georgia,serif; font-size: 10pt;"> </span></i><span style="font-family: 'Times New Roman',serif; font-size: 12pt;"><br />
</span><a href="http://pajak-itumudah.blogspot.com/2012/06/siapa-yang-berhak-menanda-tangani.html" target="_blank"><i><span style="color: blue; font-family: Georgia,serif; font-size: 10pt;">Siapa yang berhak menanda
tangani Faktur Pajak ?</span></i></a><span style="font-family: 'Times New Roman',serif; font-size: 12pt;"><br /> </span><i><span style="color: black; font-family: Georgia,serif; font-size: 10pt;"></span></i><span style="font-family: Georgia,serif; font-size: 10pt;"><a href="http://www.blogger.com/"><i><span style="color: black;">Faktur Pajak
dikategorikan Cacat</span></i></a></span><a href="http://www.blogger.com/"><i><span style="color: black; font-family: Georgia,serif; font-size: 10pt;"> </span></i></a><i><span style="font-family: Georgia,serif; font-size: 10pt;"> </span></i><span style="font-family: 'Times New Roman',serif; font-size: 12pt;"><br />
</span><a href="http://pajak-itumudah.blogspot.com/2012/06/faktur-pajak-pengganti.html" target="_blank"><i><span style="font-family: Georgia,serif; font-size: 10pt;">Faktur Pajak Pengganti</span></i></a><span style="font-family: 'Times New Roman',serif; font-size: 12pt;"><br /></span><span style="font-family: Georgia,serif; font-size: 10pt;"><a href="http://pajak-itumudah.blogspot.com/2012/06/mengganti-faktur-pajak-yang-hilang.html" target="_blank">Mengganti Faktur Pajak yang Hilang</a> </span><span style="font-family: 'Times New Roman',serif; font-size: 12pt;"><br />
</span><a href="http://pajak-itumudah.blogspot.com/2012/06/bagaimana-cara-membuat-nota-retur.html" target="_blank"><span style="font-family: Georgia,serif; font-size: 10pt;">Bagaimana cara membuat Nota Retur ?</span></a></div>@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com0tag:blogger.com,1999:blog-6604249415599077137.post-13260252659651236542012-06-15T23:00:00.000+07:002012-06-15T23:00:03.669+07:00Download :Buku Panduan Perpajakan<a href="http://3.bp.blogspot.com/-0dZp8_fBfY4/T9g_4DVu6zI/AAAAAAAAALE/BCZc18z_TnI/s1600/download.2.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="308" src="http://3.bp.blogspot.com/-0dZp8_fBfY4/T9g_4DVu6zI/AAAAAAAAALE/BCZc18z_TnI/s320/download.2.jpg" width="320" /></a><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Georgia","serif";">Berikut ini
adalah link untuk mengunduh Buku Panduan Perpajakan</span></b></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
</div>
<div class="MsoNormal">
</div>
<h3 class="MsoNormal">
<span style="font-size: large;"><a href="http://www.pajak.go.id/sites/default/files/BendaharaMahirPajak2011_0.pdf" target="_blank"><b><span style="font-family: "Georgia","serif";">Buku Bendahara Mahir Pajak</span></b></a></span></h3>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";">Buku panduan
dengan judul “Bendahara Mahir Pajak” ini merupakan media yang digunakan oleh
Direktorat Jenderal Pajak yang memberikan kemudahan bagi bendahara pemerintah
dalam memahami ketentuan dan tata cara kewajiban pemotongan/pemungutan,
penyetoran, dan pelaporan pajak yang timbul dari berbagai transaksi pengeluaran
yang terjadi di masing-masing unit ataupun satuan kerja</span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";"><br /></span></div>
<h3 class="MsoNormal">
<span style="font-size: large;"><a href="http://www.pajak.go.id/sites/default/files/OasisPotputPPh2011.pdf" target="_blank"><b><span style="font-family: "Georgia","serif";">Buku Oasis Potput PPh</span></b></a></span></h3>
<span style="font-family: "Georgia","serif";">Buku Oasis Potput PPh merupakan
media edukasi yang digunakan oleh Direktorat Jenderal Pajak yang merupakan
rangkuman permasalahan berkenaan dengan pemotongan/pemungutan PPh. Informasi
yang diberikan dan komprehensif bagi Pemotong/Pemungut PPh khususnya mengenai
tata cara pemenuhan kewajiban pajak</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif"; font-size: 11pt;"></span></b><br />
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";"><a href="http://www.pajak.go.id/sites/default/files/OasisPotputPPh2011.pdf"><b style="mso-bidi-font-weight: normal;">www.pajak.go.id/sites/default/files/OasisPotputPPh2011.pdf</b></a></span></div>
<div class="MsoNormal">
<br /></div>
<h3>
<span style="font-family: "Georgia","serif"; font-size: large;">Buku Hak dan Kewajiban Wajib
Pajak 2011</span></h3>
<span style="font-family: "Georgia","serif";">Buku ini disusun dalam rangka
sosialisasi perpajakan, berisi tentang hak dan kewajiban Wajib Pajak secara
umum, khususnya Orang Pribadi, baik cara mendapatkan Nomor Pokok Wajib Pajak
(NPWP) maupun kewajiban yang muncul setelah mendapatkan NPWP.</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif"; font-size: 11pt;"></span></b><br />
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif";"><img border="0" height="32" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" width="32" /></span></b><span style="font-family: "Georgia","serif";"><a href="http://www.pajak.go.id/sites/default/files/HKWP-KataPengantar_0.pdf"><b style="mso-bidi-font-weight: normal;">HKWP-KataPengantar.pdf</b></a></span></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif";"><img border="0" height="32" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" width="32" /></span></b><span style="font-family: "Georgia","serif";"><a href="http://www.pajak.go.id/sites/default/files/HKWP-Bab1_1.pdf"><b style="mso-bidi-font-weight: normal;">HKWP-Bab1.pdf</b></a></span></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif";"><img border="0" height="32" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" width="32" /></span></b><span style="font-family: "Georgia","serif";"><a href="http://www.pajak.go.id/sites/default/files/HKWP-Bab2_0.pdf"><b style="mso-bidi-font-weight: normal;">HKWP-Bab2.pdf</b></a></span></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif";"><img border="0" height="32" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" width="32" /></span></b><span style="font-family: "Georgia","serif";"><a href="http://www.pajak.go.id/sites/default/files/HKWP-Bab3_0.pdf"><b style="mso-bidi-font-weight: normal;">HKWP-Bab3.pdf</b></a></span></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif";"><img border="0" height="32" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" width="32" /></span></b><span style="font-family: "Georgia","serif";"><a href="http://www.pajak.go.id/sites/default/files/HKWP-Bab4_0.pdf"><b style="mso-bidi-font-weight: normal;">HKWP-Bab4.pdf</b></a></span></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif";"><img border="0" height="32" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" width="32" /></span></b><span style="font-family: "Georgia","serif";"><a href="http://www.pajak.go.id/sites/default/files/HKWP-Bab5_0.pdf"><b style="mso-bidi-font-weight: normal;">HKWP-Bab5.pdf</b></a></span></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Georgia","serif";"><img border="0" height="32" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" width="32" /></span></b><span style="font-family: "Georgia","serif";"><a href="http://www.pajak.go.id/sites/default/files/HKWP-Bab6_0.pdf"><b style="mso-bidi-font-weight: normal;">HKWP-Bab6.pdf</b></a><span class="file"></span></span></div>
<div class="MsoNormal">
<br /></div>
<h3>
<span style="font-family: "Georgia","serif"; font-size: large;">Buku Panduan
Bendahara 2011</span></h3>
<h2>
<span style="font-family: "Georgia","serif"; font-size: 11pt; font-weight: normal;">Buku Panduan edisi tahun 2011 ini merupakan
penyempurnaan dari buku panduan edisi tahun 2010, yang antara lain memuat
ketentuan terbaru mengenai Tarif Pemotongan dan pengenaan PPh Pasal 21 Atas
Penghasilan Yang Menjadi Beban APBN Atau APBD, PTKP (Penghasilan Tidak Kena
Pajak), batas upah harian yang tidak kena pajak, dan ketentuan terbaru tentang
Surat Pemberitahuan (SPT) bagi Pemungut, serta ketentuan tentang Tata Cara
Pembuatan, Bentuk, Ukuran, Pengadaan Tata Cara Penyampaian dan Tata Cara
Pembetulan Faktur Pajak, dan sanksi-sanksi perpajakan terbaru.</span></h2>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";"><img border="0" height="32" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" width="32" /><a href="http://www.pajak.go.id/sites/default/files/PanduanBendahara-KataPengantar.pdf">PanduanBendahara-KataPengantar.pdf</a></span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";"><img border="0" height="32" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" width="32" /><a href="http://www.pajak.go.id/sites/default/files/PanduanBendahara-BabI.pdf">PanduanBendahara-BabI.pdf</a></span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";"><img border="0" height="32" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" width="32" /><a href="http://www.pajak.go.id/sites/default/files/PanduanBendahara-BabII.pdf">PanduanBendahara-BabII.pdf</a></span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";"><img border="0" height="32" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" width="32" /><a href="http://www.pajak.go.id/sites/default/files/PanduanBendahara-BabIII.pdf">PanduanBendahara-BabIII.pdf</a></span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";"><img border="0" height="32" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" width="32" /><a href="http://www.pajak.go.id/sites/default/files/PanduanBendahara-BabIV.pdf">PanduanBendahara-BabIV.pdf</a></span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";"><img border="0" height="32" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" width="32" /><a href="http://www.pajak.go.id/sites/default/files/PanduanBendahara-BabV.pdf">PanduanBendahara-BabV.pdf</a></span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";"><img border="0" height="32" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" width="32" /><a href="http://www.pajak.go.id/sites/default/files/PanduanBendahara-BabVI.pdf">PanduanBendahara-BabVI.pdf</a></span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";"><img border="0" height="32" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" width="32" /><a href="http://www.pajak.go.id/sites/default/files/PanduanBendahara-BabVII.pdf">PanduanBendahara-BabVII.pdf</a></span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";"><img border="0" height="32" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" width="32" /><a href="http://www.pajak.go.id/sites/default/files/PanduanBendahara-Lampiran1.pdf">PanduanBendahara-Lampiran1.pdf</a></span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";"><img border="0" height="32" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" width="32" /><a href="http://www.pajak.go.id/sites/default/files/PanduanBendahara-Lampiran2.pdf">PanduanBendahara-Lampiran2.pdf</a></span></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";"><img border="0" height="32" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" width="32" /><a href="http://www.pajak.go.id/sites/default/files/PanduanBendahara-Lampiran2.rar">PanduanBendahara-Lampiran2.rar</a></span></div>@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com3tag:blogger.com,1999:blog-6604249415599077137.post-14491121889442682202012-06-14T23:00:00.000+07:002012-06-28T08:18:24.526+07:00Bagaimana cara membuat Nota Pembatalan ?<m:smallfrac m:val="off">
<m:dispdef>
<m:lmargin m:val="0">
<m:rmargin m:val="0">
<m:defjc m:val="centerGroup">
<m:wrapindent m:val="1440">
<m:intlim m:val="subSup">
<m:narylim m:val="undOvr">
</m:narylim></m:intlim>
</m:wrapindent>
<br />
</m:defjc></m:rmargin></m:lmargin></m:dispdef></m:smallfrac><br />
<div class="MsoNormal">
<b><span style="font-family: "Georgia","serif"; font-size: 14pt; line-height: 115%;"><br /></span></b></div>
<div class="MsoNormal">
<b><span style="font-family: "Georgia","serif"; font-size: 14pt; line-height: 115%;"></span></b></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="http://3.bp.blogspot.com/-K03vO2GbviQ/T9a5lft0y7I/AAAAAAAAAKg/EPkxeuFj83k/s1600/img_services_accounting.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="220" src="http://3.bp.blogspot.com/-K03vO2GbviQ/T9a5lft0y7I/AAAAAAAAAKg/EPkxeuFj83k/s400/img_services_accounting.jpg" width="400" /></a></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0in;">
<h3>
<span style="font-family: "Georgia","serif";">Di dalam dunia
bisnis, bisa saja terjadi Penerima Jasa membatalkan sebuah transaksi
jasa yang telah dilaporkan oleh PKP Pemberi Jasa dan dibuatkan Fakturnya.</span></h3>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<h3>
</h3>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<h3>
</h3>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0in;">
<h3>
<span style="font-family: "Georgia","serif";">Kemudian apa yang
harus Anda lakukan baik sebagai Pemberi Jasa maupun Penerima Jasa untuk
menangani kewajiban perpajakannya?</span></h3>
<span style="font-family: "Georgia","serif";"></span><br />
<a name='more'></a></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif";"> Apabila terjadi
kondisi diatas, Anda selaku Penerima Jasa maupun Pemberi Jasa tidak usah cemas,
Penerima Jasa cukup membuat dan menyampaikan <u>nota pembatalan</u>
kepada PKP Pemberi Jasa.</span><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif";">Atas PPN
dari Jasa Kena Pajak yang dikembalikan tersebut dapat mengurangi
Pajak Keluaran yang terutang oleh PKP Pemberi Jasa sepanjang dalam nota
pembatalan dicantumkan identitas Penerima Jasa.</span><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "Georgia","serif";">Adapun ketentuan
,mengenai Nota Pembatalan adalah sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0.25in; text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Nota Pembatalan berfungsi untuk :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">a.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">mengurangi Pajak Keluaran yang terutang
oleh PKP Pemberi JKP dan </span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">b.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">bagi PKP Penerima Jasa, mengurangi:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.75in; text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">1)<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Pajak Masukan, dalam hal Pajak Masukan
atas Jasa Kena Pajak yang dibatalkan telah dikreditkan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.75in; text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">2)<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">biaya atau harta , dalam hal PPN atas JKP
yang dibatalkan tersebut tidak dikreditkan dan telah dibebankan sebagai biaya
atau telah ditambahkan (dikapitalisasi) dalam harga perolehan harta tersebut; atau</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.75in; text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">3)<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">biaya atau harta bagi Penerima Jasa yang
bukan PKP dalam hal PPN atas JKP yang dibatalkan tersebut telah dibebankan
sebagai biaya atau telah ditambahkan (dikapitalisasi) dalam harga perolehan
harta tersebut.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.75in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">2.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Pembuatan Nota Pembatalan dilakukan oleh PKP Pemberi Jasa pada saat dilakukan
pembatalan JKP yaitu saat pembatalan penyerahan JKP seluruhnya atau sebagian
hak atau fasilitas atau kemudahan
oleh pihak Penerima Jasa.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">3.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Bentuk dan ukuran nota pembatalan dibuat
sesuai dengan kebutuhan administrasi Penerima Jasa dan dapat dibuat seperti
contoh dibawah. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0in 0in 0in 0.25in; text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">4.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Nota pembatalan atas JKP tersebut paling
sedikit harus mencantumkan:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0in; text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">a.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">nomor nota pembatalan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0in; text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">b.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">nomor, kode seri dan tanggal Faktur Pajak
dari JKP yang dibatalkan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0in; text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">c.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">nama, alamat, dan Nomor Pokok Wajib Pajak
Penerima Jasa;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0in; text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">d.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">nama, alamat, Nomor Pokok Wajib Pajak PKP
Pemberi JKP;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0in; text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">e.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">jenis jasa dan jumlah penggantian JKP
yang dibatalkan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0in; text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">f.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Georgia","serif";">Pajak
Pertambahan Nilai atas JKP yang dibatalkan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0in; text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">g.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">tanggal pembuatan nota pembatalan; dan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0in; text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">h.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">nama dan tanda tangan yang berhak
menandatangani nota pembatalan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">5.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Nota pembatalan dibuat paling sedikit
dalam rangkap 2 (dua) yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">a.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">lembar ke-1: untuk PKP Pemberi JKP;</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0in 0in 0in 35.7pt; text-indent: -17.85pt;">
<span style="font-family: "Georgia","serif";">b.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">lembar ke-2: untuk arsip PKP Penerima
Jasa</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0in 0in 0in 17.85pt;">
<span style="font-family: "Georgia","serif";">Apabila Penerima Jasa bukan PKP maka
dibuat rangkap 3 (tiga) </span></div>
<div class="MsoListParagraphCxSpFirst" style="text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">c.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">lembar ke-3 : untuk Kantor Pelayanan
Pajak tempat Penerima Jasa terdaftar </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 32.2pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">6.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Pembatalan JKP dianggap tidak terjadi
dalam hal:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 32.2pt; text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">a.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Nota Pembatalan tidak selengkapnya mencantumkan
keterangan sebagaimana dimaksud dalam
poin 4.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 32.2pt; text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">b.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Nota pembatalan tidak dibuat pada saat pembatalan
JKP tersebut; atau</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 32.2pt; text-indent: -0.25in;">
<span style="font-family: "Georgia","serif";">c.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Georgia","serif";">Nota pembatalan tidak disampaikan kepada
KPP Pajak tempat Penerima Jasa terdaftar dalam hal Penerima Jasa bukan PKP</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<u><span style="font-family: "Georgia","serif";">Dasar Hukum </span></u><span style="font-family: "Georgia","serif";">:</span></div>
<div class="MsoNormal" style="line-height: 200%; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif";">Peraturan Menteri Keuangan
Republik Indonesia Nomor 65/PMK.03/2010 Tentang Tata Cara Pengurangan Pajak
Pertambahan Nilai Atau Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang
Mewah Atas Barang Kena Pajak Yang Dikembalikan Dan Pajak Pertambahan Nilai Atas
Jasa Kena Pajak Yang Dibatalkan</span></div>
<span style="font-family: "Georgia","serif"; font-size: 11pt; line-height: 200%;"><br clear="all" style="page-break-before: always;" />
</span>
<br />
<div class="MsoNormal" style="line-height: 200%; margin-bottom: 0in; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 10.2pt;">
<b><span style="font-family: "Georgia","serif"; font-size: 9pt;">Contoh Nota
Pembatalan :</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="width: 100%;">
<tbody>
<tr>
<td colspan="3" style="padding: 3.4pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">NOTA PEMBATALAN<br />
Nomor: ....<br />
(Atas Faktur Pajak Nomor: ....... Tanggal ........ )</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr>
<td colspan="3" style="padding: 3.4pt;" valign="top"><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="width: 97%;">
<tbody>
<tr>
<td colspan="2" style="padding: 3.4pt; width: 780.45pt;" valign="top" width="1041"><div class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in;">
<u><span style="font-family: "Georgia","serif"; font-size: 9pt;">Penerima
JKP</span></u><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.4pt; width: 90.35pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Nama</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 3.4pt; width: 780.45pt;" valign="top" width="1041"><div class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">:</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.4pt; width: 90.35pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Alamat</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 3.4pt; width: 780.45pt;" valign="top" width="1041"><div class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">:</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.4pt; width: 90.35pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">NPWP</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 3.4pt; width: 780.45pt;" valign="top" width="1041"><div class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">:</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr>
<td colspan="2" style="padding: 3.4pt; width: 780.45pt;" valign="top" width="1041"><div class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in;">
<u><span style="font-family: "Georgia","serif"; font-size: 9pt;">Kepada
Pemberi JKP</span></u><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.4pt; width: 90.35pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Nama</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 3.4pt; width: 780.45pt;" valign="top" width="1041"><div class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">:</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.4pt; width: 90.35pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Alamat</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 3.4pt; width: 780.45pt;" valign="top" width="1041"><div class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">:</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.4pt; width: 90.35pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">NPWP</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 3.4pt; width: 780.45pt;" valign="top" width="1041"><div class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">:</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
</td>
</tr>
<tr>
<td style="padding: 3.4pt;" valign="top"><div class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">No
Urut</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 3.4pt;" valign="top"><div class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">JKP
yang dibatalkan</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 3.4pt;" valign="top"><div class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Penggantian
JKP (Rp)</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.4pt;" valign="top"><br /></td>
<td style="padding: 3.4pt;" valign="top"><div class="MsoNormal" style="line-height: 10.2pt;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;"><br />
<br />
<br />
</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 3.4pt;" valign="top"><br /></td>
</tr>
<tr>
<td colspan="2" style="padding: 3.4pt;" valign="top"><div class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Jumlah
Penggantian JKP yang dibatalkan</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 3.4pt;" valign="top"><br /></td>
</tr>
<tr>
<td colspan="2" style="padding: 3.4pt;" valign="top"><div class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">PPN
yang diminta kembali</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
<td style="padding: 3.4pt;" valign="top"><br /></td>
</tr>
<tr>
<td colspan="3" style="padding: 3.4pt;" valign="top"><div align="right" class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">.................................20.....<br />
<br />
<br />
<br />
<br />
<br />
(.........................................)</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr>
<td colspan="3" style="padding: 3.4pt;" valign="top"><div class="MsoNormal" style="line-height: 10.2pt; margin-bottom: 0in;">
<span style="font-family: "Georgia","serif"; font-size: 9pt;">Lembar
ke-1: untuk PKP Pemberi JKP<br />
Lembar ke-2: untuk Penerima JKP<br />
Lembar ke-3: untuk KPP tempat Penerima JKP terdaftar (dalam hal Penerima JKP
bukan PKP)</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
</span><br />
<hr align="left" size="2" width="100%" />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0in;">
<i><span style="color: #555555; font-family: "Georgia","serif"; font-size: 10pt;">B</span></i><span style="font-family: "Georgia","serif"; font-size: 10pt;">aca juga :</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: 0in;">
<a href="http://pajak-itumudah.blogspot.com/2012/05/v-behaviorurldefaultvmlo.html" target="_blank"><i><span style="color: #bf492f; font-family: "Georgia","serif"; font-size: 10pt;">Sekilas tentang Faktur
Pajak</span></i></a><i><u><span style="color: black; font-family: "Georgia","serif"; font-size: 10pt;"> </span></u></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><br />
</span><a href="http://pajak-itumudah.blogspot.com/2012/05/normal-0-false-false-false-en-us-x-none.html" target="_blank"><i><span style="color: #bf492f; font-family: "Georgia","serif"; font-size: 10pt;">Dokumen yang dipersamakan
sebagai Faktur Pajak</span></i></a><span style="font-family: "Georgia","serif"; font-size: 10pt;"> <i><span style="color: black;"> </span></i></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><br />
</span><a href="http://pajak-itumudah.blogspot.com/2012/05/kewajiban-faktur-pajak-atas-pkp.html" target="_blank"><i><span style="color: blue; font-family: "Georgia","serif"; font-size: 10pt;">Kewajiban Faktur Pajak atas
PKP Pedagang Eceran</span></i></a><i><span style="color: black; font-family: "Georgia","serif"; font-size: 10pt;"> </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><br />
</span><a href="http://pajak-itumudah.blogspot.com/2012/06/siapa-yang-berhak-menanda-tangani.html" target="_blank"><i><span style="color: blue; font-family: "Georgia","serif"; font-size: 10pt;">Siapa yang berhak menanda
tangani Faktur Pajak ?</span></i></a><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><br /></span><a href="http://pajak-itumudah.blogspot.com/2012/06/faktur-pajak-dikategorikan-cacat.html" target="_blank"><i><span style="font-family: "Georgia","serif"; font-size: 10pt;">Faktur Pajak yang dikategorikan Cacat</span></i></a><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><br />
</span><a href="http://pajak-itumudah.blogspot.com/2012/06/faktur-pajak-pengganti.html" target="_blank"><i><span style="font-family: "Georgia","serif"; font-size: 10pt;">Faktur Pajak Pengganti</span></i></a><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><br />
</span><i><span style="font-family: "Georgia","serif"; font-size: 10pt;"> <a href="http://pajak-itumudah.blogspot.com/2012/06/mengganti-faktur-pajak-yang-hilang.html" target="_blank"><span style="color: black;">Mengganti Faktur Pajak yang Hilang</span></a></span></i><span style="font-family: "Georgia","serif"; font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><br />
</span><a href="http://pajak-itumudah.blogspot.com/2012/06/bagaimana-cara-membuat-nota-retur.html" target="_blank"><span style="font-family: "Georgia","serif"; font-size: 10pt;">Bagaimana cara membuat Nota Retur ?</span></a></div>
<div class="MsoNormal" style="line-height: 200%; margin-bottom: 0in; text-align: justify; text-indent: 0.5in;">
<br /></div>@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com0tag:blogger.com,1999:blog-6604249415599077137.post-84184372752780108162012-06-14T15:47:00.000+07:002012-06-14T15:54:51.269+07:00Berita : Sensus Pajak Nasional<h2 class="block-title">
</h2>
<br />
<br />
<br />
<footer class="submitted"><br />
</footer>
<br />
<div class="field field-name-field-image field-type-image field-label-hidden">
<div class="field-item even">
<a href="http://www.pajak.go.id/sites/default/files/image_humas/Sukseskan%20Sensus%20Pajak%20Nasional_0.jpg" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img alt="" height="220" src="http://www.pajak.go.id/sites/default/files/styles/medium/public/image_humas/Sukseskan%20Sensus%20Pajak%20Nasional_0.jpg" width="168" /></a></div>
</div>
Ketika
pemerintah akan melaksanakan pembangunan tentu dibutuhkan dana yang
salah satunya berasal dari pajak. Pajak merupakan kontribusi wajib yang
harus dibayar oleh seluruh Wajib Pajak tanpa mendapat imbalan secara
langsung yang akan digunakan untuk sebesar-besarnya kemakmuran
masyarakat. Setiap tahun, Wajib Pajak wajib menghitung dan melaporkan
besarnya pajak yang harus dibayar melalui sarana atau formulir yang
disebut Surat Pemberitahuan Tahunan (SPT Tahunan). Sedangkan sarana
untuk menyetor pajak ke bank atau kantor pos digunakan formulir yang
disebut Surat Setoran Pajak (SSP).<br />
Saat ini diketahui sedikit sekali Wajib Pajak yang telah menyampaikan
SPT Tahunan ke Kantor Pelayanan Pajak.<br />
<a name='more'></a><br />
Dari puluhan juta orang
Indonesia yang berpenghasilan di atas Penghasilan Tidak Kena Pajak
(PTKP), hanya 8,5 juta yang melaporkan SPT-nya untuk tahun pajak 2010.
Begitu pun dengan badan usaha. Dari belasan juta yang terdaftar, hanya
466 ribu yang baru melaporkan SPT atau membayar pajaknya. Menyadari
masih sedikitnya jumlah pembayar pajak, maka pemerintah akan
melaksanakan kegiatan yang dinamakan Sensus Pajak Nasional.
Dengan kegiatan ini diharapkan semua orang atau badan yang belum
melaksanakan kewajiban membayar pajak dengan benar, dapat
melaksanakannya sesuai kondisi atau potensi yang sebenarnya.<br />
Sensus Pajak pada hakikatnya untuk menegakkan keadilan. Sungguh
tidak adil apabila ada sebagian masyarakat yang telah membayar pajak
tapi masih banyak lagi yang belum membayar pajak. Masyarakat haruslah
memiliki rasa bangga ketika telah memenuhi kewajibannya membayar
pajak. Melalui Sensus Pajak Nasional yang dilaksanakan pemerintah,
diharapkan seluruh masyarakat bisa mewujudkan rasa bangga bayar pajak.
Mari kita sukseskan Sensus Pajak Nasional. Ayo Peduli Pajak !<br />
<br />
<b></b><b>Sekilas Sensus Pajak Nasional (SPN)</b><br />
SPN adalah kegiatan pengumpulan data mengenai kewajiban perpajakan
dalam rangka memperluas basis pajak dengan mendatangi subjek pajak
(orang pribadi atau badan) di seluruh wilayah Indonesia yang dilakukan
oleh Direktorat Jenderal Pajak.<br />
SPN dilaksanakan dengan tujuan untuk :<br />
<ul>
<li>Perluasan basis pajak</li>
<li>Peningkatan penerimaan pajak</li>
<li>Peningkatan jumlah penerimaan SPT Tahunan PPh</li>
<li>Pemutakhiran data WP</li>
</ul>
Dalam SPN dilakukan :<br />
<ul>
<li>Pendataan Pemilikan NPWP</li>
<li>Konsultasi Perpajakan</li>
<li>Sosialisasi Hak dan Kewajiban Wajib Pajak</li>
<li>Pengawasan Kepatuhan Kewajiban Wajib Pajak</li>
</ul>
Oleh karena itu diharapkan masyarakat dapat mendukung program
SPN ini, dengan berpartisipasi menyampaikan data dan informasi melalui
pengisian Formulir Isian Sensus (FIS). Setiap orang pribadi dan badan
usaha yang disensus wajib memberikan keterangan yang benar.<br />
<br />
<b>Dasar Hukum SPN</b><br />
Dasar hukum pelaksanaan SPN adalah sebagai berikut:<br />
<ol>
<li><b><a href="http://www.pajak.go.id/peraturan_tkb?id=45c48cce2e2d7fbdea1afc51c7c6ad26">Undang-Undang Nomor 6 Tahun 1983</a></b> tentang Ketentuan Umum dan Tata Cara Perpajakan (KUP) sebagaimana telah diubah terakhir dengan <b><a href="http://www.pajak.go.id/peraturan_tkb?id=82743f31779d2167a2fb3a7e7ec979bc">Undang-Undang Nomor 16 Tahun 2009</a></b>;</li>
<li><b><a href="http://www.pajak.go.id/peraturan_tkb?id=c51ce410c124a10e0db5e4b97fc2af39">Undang-Undang Nomor 12 Tahun 1985</a></b> tentang Pajak Bumi dan Bangunan sebagaimana telah diubah terakhir dengan <b><a href="http://www.pajak.go.id/peraturan_tkb?id=6f4922f45568161a8cdf4ad2299f6d23">Undang-Undang Nomor 12 Tahun 1994</a></b>;</li>
<li><b><a href="http://www.pajak.go.id/peraturan_tkb?id=f775ec264c01adf8189da19ec86676fe">Peraturan Menteri Keuangan Nomor 149/PMK.03/2011</a></b> tanggal 12 September 2011 tentang Sensus Pajak Nasional.</li>
</ol>
<br />
<b>Latar Belakang SPN</b><br />
Roda pembangunan nasional dapat terus bergerak dan perekonomian
negara dapat terus tumbuh karena adanya penerimaan negara. Semakin
besar penerimaan negara tentu akan semakin banyak fasilitas publik yang
dapat disediakan pemerintah. Penerimaan negara dapat ditingkatkan jika
ada perluasan basis pajak. Perluasan basis pajak tersebut dapat
diwujudkan jika terdapat data yang akurat mengenai potensi pajak. Itulah
mengapa SPN sangat diperlukan agar keadilan dan kesejahteraan rakyat
terwujud melalui pengunaan uang pajak.<br />
<br />
<b>Manfaat SPN</b><br />
Manfaat SPN adalah :<br />
<ol>
<li>Meningkatkan peran aktif masyarakat dalam pembiayaan pembangunan nasional</li>
<li>Mewujudkan keadilan peran serta subyek pajak dalam pembiayaan pembangunan nasional </li>
<li>Mengurangi ketergantungan pembiayaan dari pinjaman asing</li>
<li>Mewujudkan pembangunan nasional yang lebih baik</li>
<li>Kesejahteraan seluruh masyarakat Indonesia</li>
</ol>
<br />
<b>Sasaran SPN</b><br />
Sasaran SPN adalah bagi mereka yang :<br />
<ol>
<li>Belum ber-NPWP, diberikan NPWP</li>
<li>Belum bayar pajak, agar membayar pajak</li>
<li>Belum menyampaikan SPT, agar menyampaikan SPT</li>
<li>Memiliki utang pajak, agar melunasinya</li>
<li>Belum optimal membayar pajak, agar membayar pajak sesuai dengan ketentuan</li>
</ol>
SPN akan dilakukan kepada orang pribadi dan badan usaha yang berada di sentra bisnis, high rise building dan kawasan pemukiman.<br />
<br />
<b>Pelaksanaan SPN</b><br />
<a href="http://www.pajak.go.id/sites/default/files/image_humas/SiklusSPN.png" target="_blank"><img alt="" src="http://www.pajak.go.id/sites/default/files/image_humas/SiklusSPN%20Kecil.png" /></a><br />
<br />
Berikut tahapan pelaksanaan SPN :<br />
<ol>
<li>Petugas berdasarkan Surat Pemberitahuan Pelaksanaan Sensus Pajak
Nasional (SPN) melakukan koordinasi lapangan dengan pihak ketiga
(Pemerintah Daerah, Ketua RW, Ketua RT, pengelola/manajemen gedung
perkantoran, perumahan/apartemen, perhimpunan, dan tokoh masyarakat). </li>
<li>Selanjutnya petugas SPN menemui responden dengan didampingi oleh petugas yang berasal dari lingkungan lokasi sensus.</li>
<li>Petugas SPN kemudian menunjukkan surat tugas dan identitas.</li>
<li>Petugas SPN memberikan penjelasan kepada responden terkait dengan SPN.</li>
<li>Untuk pengisian FIS, Petugas SPN melakukan hal-hal sebagai berikut :<br />a. Meminta kesediaan responden untuk membantu memberikan data dalam pengisian FIS oleh petugas SPN.<br /> b. Menyampaikan surat himbauan umum pelaksanaan kewajiban perpajakan (dalam amplop tertutup).</li>
<li>Setelah selesai mengisi FIS berdasarkan data yang disampaikan oleh
responden, petugas SPN mengecek kelengkapan pengisian FIS dan responden
diminta untuk menandatangani FIS.</li>
<li>Selanjutnya Petugas SPN akan menempelkan stiker sensus di tempat yang mudah dilihat.</li>
</ol>
<br />
<b>Dokumen yang Digunakan Untuk Melakukan SPN</b><br />
Dokumen untuk keperluan pelaksanaan SPN adalah sebagai berikut :<br />
<ol>
<li>Surat Pemberitahuan Sensus. </li>
<li>Formulir Isian Sensus (FIS), yakni formulir yang memuat data-data
detil tentang Subyek Sensus, Lokasi Sensus, dan Kondisi Subyek Sensus.
Dokumen FIS dibedakan antara FIS Orang Pribadi dan FIS Badan.</li>
</ol>
<br />
<b>Mengenali Petugas SPN</b><br />
Berikut cara mengidentifikasi petugas SPN :<br />
<ol>
<li>Dapat menunjukkan Surat Tugas</li>
<li>Mengenakan Tanda Pengenal (Name Tag) petugas SPN</li>
</ol>
Jika terdapat keraguan silakan menghubungi Kantor Pelayanan Pajak (KPP) Pratama dimana Anda terdaftar.<br />
<br />
<b>Objek Pertanyaan Petugas SPN</b><br />
Untuk subyek sensus Orang Pribadi, yang ditanyakan antara lain :<br />
<ol>
<li>Status</li>
<li>Tanggungan</li>
<li>Sumber penghasilan dan jumlahnya</li>
<li>Tenaga kerja</li>
<li>Identitas Obyek Pajak</li>
</ol>
<br />
Untuk subyek sensus Badan, yang ditanyakan antara lain :<br />
<ol>
<li>Identitas Badan</li>
<li>Penanggung jawab</li>
<li>Kepemilikan Badan</li>
<li>Jenis</li>
<li>Jumlah Karyawan</li>
<li>Kedudukan Badan</li>
<li>Identitas Obyek Pajak</li>
</ol>
<br />
<b>Kerahasiaan Data</b><br />
Data yang diberikan oleh subyek sensus kepada petugas SPN bersifat
rahasia dan merupakan rahasia jabatan bagi seluruh pegawai Direktorat
Jenderal Pajak (DJP). Karena jabatannya, seluruh pegawai DJP tidak
diperkenankan mengungkap data-data Wajib Pajak untuk umum. Hal tersebut
sesuai dengan ketentuan Pasal 34 UU Nomor 6 Tahun 1983 tentang Ketentuan
Umum dan Tata Cara Perpajakan sebagaimana telah diubah dengan UU Nomor
16 tahun 2009 (UU KUP).<br />
Seluruh data hasil kegiatan SPN akan dimasukkan ke dalam Bank Data
DJP sebagai database untuk diolah lebih lanjut. Selanjutnya database
perpajakan dilindungi dengan sistem pengaman firewall dan pengaman
lainnya. Akses ke dalam database perpajakan selalu dipantau oleh pegawai
yang telah terlatih dan berpengalaman untuk melakukan tugas tersebut.
Tidak semua pegawai dapat mengakses database perpajakan. Akses hanya
diberikan kepada pegawai yang telah mendapatkan otorisasi melalui
standard operating procedure (SOP) sesuai dengan kewenangannya.<br />
<br />
<b>Informasi Terkait SPN</b><br />
Untuk mengolah data hasil SPN, DJP memiliki infrastruktur teknologi
Informasi yang memadai baik dari sisi perangkat keras maupun perangkat
lunak. Dari sisi perangkat keras, DJP telah memiliki Data Center (DC)
yang berada di Kantor Pusat DJP dan Disaster Recovery Center (DRC) di
tempat lain yang saling terintegrasi sehingga ketersediaan sistem
informasi dapat terjaga. Setiap Kantor Pelayanan Pajak (KPP) memiliki
minimal tiga server untuk aplikasi lokal, maupun sebagai klien untuk
aplikasi terpusat. Untuk menghubungkan antar unit kerja (KPP, Kanwil dan
Kantor Pusat), DJP menyewa jaringan dari penyedia jasa jaringan dengan
bandwidth berkisar antara 512 Mbps sampai dengan 10 Gbps.<br />
Dari sisi perangkat lunak, DJP memiliki tiga sistem utama yaitu
Sistem Informasi Direktorat Jenderal Pajak (SI DJP), Sistem Perpajakan
Modifikasi (SIPMOD) dan Sistem Informasi dan Manajemen Obyek Pajak
(SISMIOP). SI DJP merupakan sistem terpusat, yang digunakan untuk
melayani KPP di wilayah Jawa dan KPP Madya. Sedangkan untuk melayani KPP
diluar wilayah tersebut, DJP menggunakan SIPMOD yang dipasang secara
lokal di KPP bersangkutan. Khusus untuk administrasi PBB, DJP
menggunakan SISMIOP dan Sistem Informasi Geografis PBB (SIG PBB).
Keseluruhan sistem tersebut dibangun dengan menggunakan teknologi
perangkat lunak yang biasa digunakan oleh perusahaan atau organisasi
yang berskala enterprise.<br />
<br />
<b>Fasilitas Yang Selama Ini Diberikan kepada Wajib Pajak </b><br />
Saat ini, DJP sedang mengkaji peraturan perundang-undangan
perpajakan yang lebih sederhana, adil, dan memberikan kepastian hukum,
sehingga Wajib Pajak dapat melaksanakan hak dan kewajiban perpajakan.
Di samping itu, selama ini kepada Wajib Pajak telah diberikan
fasilitas-fasilitas antara lain berupa :<br />
<i>Pajak Penghasilan :</i><br />
<ol>
<li>Pengurangan tarif PPh Badan sebesar 50 persen dari tarif umum
bagi Wajib Pajak Badan yang mempunyai peredaran bruto sampai dengan Rp
50 milyar.</li>
<li>Wajib Pajak Orang Pribadi Pengusaha Tertentu (WP OPPT) yakni Wajib
Pajak Orang Prbadi yang melakukan kegiatan usaha sebagai pedagang
pengecer melalui tempat kegiatan usaha. Terhadap WP OPPT ditetapkan
angsuran PPh Pasal 25 sebesar 0,75 persen dari peredaran bruto setiap
bulan.</li>
<li>Fasilitas Pajak Penghasilan untuk penanaman modal di bidang-bidang
usaha tertentu dan/atau di daerah-daerah tertentu sebagaimana diatur
dalam PP Nomor 1 Tahun 2007 sebagaimana telah diubah dengan PP Nomor 62
Tahun 2008.</li>
</ol>
<br />
<i>Pajak Pertambahan Nilai :</i><br />
<ol>
<li>Penggunaan pedoman penghitungan pengkreditan Pajak Masukan :</li>
<li>90 persen dari Pajak Keluaran, bagi Pengusaha Kena Pajak yang melakukan penyerahan kendaraan bermotor bekas secara eceran.</li>
<li>80 persen dari Pajak Keluaran, bagi Pengusaha Kena Pajak yang melakukan penyerahan emas perhiasan secara eceran.</li>
<li>Bagi Pengusaha Kena Pajak yang mempunyai peredaran usaha dalam satu tahun buku tidak melebihi Rp 1,8 milyar :</li>
<li>60 persen dari Pajak Keluaran untuk penyerahan Jasa Kena Pajak; atau</li>
<li>70 persen dari Pajak Keluaran untuk penyerahan Barang Kena Pajak.</li>
</ol>
<br />
<b>Kemudahan yang Dapat Dinikmati Wajib Pajak</b><br />
DJP melakukan pengembangan prosedur penerimaan SPT melalui
beberapa cara yaitu melalui: (i) Drop Box (sudah dilaksanakan saat
ini); (ii) Media internet/e-Filing (dalam tahap pengembangan); (iii)
Media telepon/telefiling (dalam tahap pengkajian).<br />
Prosedur penyampaian SPT melalui e-Filing (menyampaikan SPT melalui
media internet) saat ini sudah ada, namun masih sangat sedikit Wajib
Pajak yang menggunakannya dikarenakan prosedur yang ada agak rumit.
Untuk itu akan dilakukan perbaikan prosedur yang lebih mudah, lebih
murah dan lebih cepat agar jumlah Wajib Pajak yang dapat memanfaatkannya
meningkat. Secara mendasar perubahan penyampaian SPT secara e-Filing
adalah sebagai berikut :<br />
<img alt="" src="http://www.pajak.go.id/sites/default/files/image_humas/FasilitasPajak.png" /><br />
<div>
Kelebihan penyampaian SPT melalui e-filing tersebut diharapkan akan
menarik Wajib Pajak untuk menyampaikan SPT dengan praktis, dapat
dilakukan di rumah atau di tempat bekerja dan tidak perlu mengantre.
Dengan berbagai alternatif cara untuk penyampaian SPT, Wajib Pajak akan
semakin mudah dalam melakukan kewajiban perpajakan sehingga kepatuhan
Wajib Pajak akan semakin meningkat pula. </div>
<div>
</div>
<div>
Di samping kemudahan-kemudahan di dalam penyampaian Surat
Pemberitahuan, kemudahan-kemudahan lain yang telah dan akan terus
ditingkatkan untuk memberi kenyamanan Wajib Pajak dalam melaksanakan
kewajiban dan hak perpajakannya adalah Modul Penerimaan Negara (MPN),
yaitu memberikan kemudahan bagi Wajib Pajak untuk dapat langsung
membayar kewajiban perpajakannya ke bank persepsi, dan khusus untuk masa
PPh Pasal 25, Wajib Pajak tidak perlu melaporkan ke Kantor Pelayanan
Pajak .</div>
<div>
</div>
<div>
Kemudian ada pula e-Registration, yaitu Sistem Pendaftaran Wajib
Pajak secara online adalah sistem aplikasi sebagai bagian dari Sistem
Informasi Perpajakan di lingkungan kantor DJP dengan berbasis perangkat
keras dan perangkat lunak yang dihubungkan oleh perangkat komunikasi
data yang digunakan untuk mengelola proses pendaftaran Wajib Pajak.
Sistem ini terbagi dua bagian, yaitu sistem yang dipergunakan oleh Wajib
Pajak yang berfungsi sebagai sarana pendaftaran Wajib Pajak secara
online dan sistem yang dipergunakan oleh petugas pajak yang berfungsi
untuk memproses pendaftaran Wajib Pajak.</div>
<div>
</div>
<div>
Selain itu adanya Call Center (Kring Pajak 500200), yaitu pusat
layanan untuk memudahkan komunikasi dan interaksi antara Wajib Pajak
yang ingin menanyakan hak dan kewajibannya dapat dengan mudah terlayani.</div>
<div>
</div>
<div>
<b>Dokumen yang Harus Dipersiapkan untuk Keperluan SPN</b></div>
<div>
</div>
<div>
Untuk subyek sensus Badan, antara lain :</div>
<div>
<ol>
<li>Nomor Pokok Wajib Pajak (NPWP)</li>
<li>Surat Pengukuhan Pengusaha Kena Pajak (PKP), jika subyek sensus Badan adalah PKP</li>
<li>Akte Pendirian</li>
<li>Nomor Pelanggan PLN</li>
<li>SPPT PBB</li>
<li>KTP/Paspor/KITAS Penanggung jawab/Pengurus</li>
</ol>
</div>
<div>
</div>
<div>
Untuk subyek sensus Orang Pribadi, antara lain :</div>
<div>
<ol>
<li>Nomor Pokok Wajib Pajak (NPWP)</li>
<li>Surat Pengukuhan PKP, jika subyek sensus Orang Pribadi adalah PKP </li>
<li>KTP/Paspor/KITAS </li>
<li>Nomor Pelanggan PLN</li>
<li>SPPT PBB </li>
</ol>
</div>
<div>
</div>
<div>
<b>Penutup</b></div>
<div>
</div>
<div>
Dengan adanya program SPN kiranya seluruh masyarakat dapat
memberikan dukungan agar pelaksanaannya dapat berjalan dengan baik dan
lancar. AYO PEDULI PAJAK!
</div>
<div>
</div>
<div>
<b>Informasi Lebih Lanjut</b></div>
<div>
</div>
<div>
Apabila Wajib Pajak masih ingin mendapatkan penjelasan lebih lanjut
tentang pelaksanaan SPN, dapat mendatangi Kantor Pelayanan Pajak (KPP)
atau menghubungi Kring Pajak 500200. Informasi perpajakan juga dapat
diperoleh dengan mengunjungi situs Direktorat Jenderal Pajak dengan
alamat <a href="http://www.pajak.go.id/">www.pajak.go.id</a>.</div>
<div>
</div>
<div>
Harap diingat : <b>Semua Kegiatan Sensus Pajak Nasional (SPN) tidak dipungut biaya</b>.<br />
<br />
Sumber :<a href="http://www.pajak.go.id/" target="_blank">Situs Direktorat Jenderal Pajak</a><br />
</div>@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com0tag:blogger.com,1999:blog-6604249415599077137.post-31191873958643452202012-06-13T23:00:00.000+07:002012-06-28T08:27:34.893+07:00Bagaimana cara membuat Nota Retur ?<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="http://1.bp.blogspot.com/-1WcwliLnk-A/T9DPJhNMWOI/AAAAAAAAAKU/94SR7D2Rs1I/s1600/nota-penjualan+%281%29.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="320" src="http://1.bp.blogspot.com/-1WcwliLnk-A/T9DPJhNMWOI/AAAAAAAAAKU/94SR7D2Rs1I/s320/nota-penjualan+%281%29.jpg" width="320" /></a></div>
<div class="MsoNormal">
<span class="Apple-style-span" style="font-family: Georgia,serif; font-size: x-large;"><span class="Apple-style-span" style="font-size: 19px; line-height: 21px;"><b><br /></b></span></span></div>
<div class="MsoNormal">
<span class="Apple-style-span" style="font-family: Georgia,serif;"><span class="Apple-style-span" style="font-size: 19px; line-height: 21px;"><b><br /></b></span></span><br />
<span class="Apple-style-span" style="font-family: Georgia,serif;"><span class="Apple-style-span" style="font-size: 19px; line-height: 21px;"><b><br /></b></span></span></div>
<div class="MsoNormal">
<span class="Apple-style-span" style="font-family: Georgia,serif;"><span class="Apple-style-span" style="font-size: 19px; line-height: 21px;"><b><br /></b></span></span></div>
<div class="MsoNormal">
<h3>
<span style="font-family: Georgia,serif;">Didalam dunia perdagangan, tidak jarang Pembeli mengembalikan(meretur) BKP yang telah dibelinya kepada Penjual, </span><span class="Apple-style-span" style="font-family: Georgia,serif;"> padahal transaksi</span><span class="Apple-style-span" style="font-family: Georgia,serif;"> telah dilaporkan oleh PKP Pemberi Jasa dan dibuatkan Fakturnya.<a name='more'></a></span></h3>
<br />
<span style="font-family: Georgia,serif;">Kemudian apa yang harus Anda lakukan baik sebagai Penjual maupun Pembeli untuk menangani kewajiban perpajakannya?</span><br />
<span style="font-family: Georgia,serif;">Apabila terjadi kondisi diatas, anda sebagai Penjual tidak perlu khawatir.</span><br />
<span style="font-family: Georgia,serif;">Pembeli cukup membuat dan menyampaikan <u>nota retur </u> kepada Penjual BKP tersebut.</span><br />
<h3>
<span class="Apple-style-span" style="font-family: Georgia,serif;"><br /></span></h3>
<span class="Apple-style-span" style="font-family: Georgia,serif;">Atas PPN atau PPN dan PPnBM dari Barang Kena Pajak
yang dikembalikan tersebut dapat mengurangi Pajak Keluaran dan PPnBM yang
terutang oleh PKP Penjual sepanjang dalam nota retur dicantumkan identitas
Pembeli.</span></div>
<div class="MsoNormal">
<span class="Apple-style-span" style="font-family: Georgia,serif;"><br /></span></div>
<div class="MsoNormal">
<span style="font-family: Georgia,serif;">Adapun ketentuan
,mengenai Nota Retur adalah sebagai berikut :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 18pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">1.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">Nota Retur bagi PKP Pembeli berfungsi
untuk :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: -18pt;">
<span style="font-family: Georgia,serif;">a.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">Mengurangi Pajak Masukan, dalam hal Pajak
Masukan atas BKP yang dikembalikan telah dikreditkan;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: -18pt;">
<span style="font-family: Georgia,serif;">b.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">Mengurangi biaya atau harta, dalam hal pajak atas BKP
yang dikembalikan tersebut tidak dikreditkan dan telah dibebankan sebagai biaya
atau telah ditambahkan (dikapitalisasi) dalam harga perolehan harta tersebut;
atau<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: -18pt;">
<span style="font-family: Georgia,serif;">c.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">biaya atau harta bagi Pembeli yang bukan PKP
dalam hal PPN atau PPN dan PPnBM atas BKP yang dikembalikan tersebut telah
dibebankan sebagai biaya atau telah ditambahkan (dikapitalisasi) dalam harga
perolehan harta tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">2.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">Nota Retur tidak perlu dibuat dalam hal :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: -18pt;">
<span style="font-family: Georgia,serif;">a.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">BKP yang dikembalikan diganti dengan BKP
yang sama, baik dalam jumlah fisik, jenis maupun harganya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: -18pt;">
<span style="font-family: Georgia,serif;">b.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">Pengembalian BKP terjadi pada masa pajak
yang sama dengan saat terjadinya penyerahan BKP, diadministrasikan sebagai
pembatalan penjualan/penyerahan dan
harus dibuatrkan perbaikan/pembetulan Faktur Pajak <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">3.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">Pembuatan Nota Retur dilakukan pada Masa
Pajak dilakukan pengembalian BKP <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">4.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">Bentuk dan ukuran nota retur dibuat
sesuai dengan kebutuhan administrasi Pembeli dan dapat dibuat seperti contoh
dibawah. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm 18pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">5.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">Nota retur atas BKP tersebut paling sedikit harus
mencantumkan:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0cm; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">a.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">nomor urut nota retur;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0cm; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">b.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">nomor, kode seri, dan tanggal Faktur
Pajak dari BKP yang dikembalikan;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0cm; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">c.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">nama, alamat, dan Nomor Pokok Wajib Pajak
Pembeli;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0cm; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">d.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">nama, alamat, Nomor Pokok Wajib Pajak
Pengusaha Kena Pajak Penjual;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0cm; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">e.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">jenis barang, jumlah harga jual BKP yang
dikembalikan;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0cm; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">f.<span style="font: 7pt 'Times New Roman';">
</span></span><span style="font-family: Georgia,serif;">PPN
atas BKP yang dikembalikan, atau PPN dan PPnBM atas BKP yang tergolong mewah
yang dikembalikan;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0cm; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">g.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">tanggal pembuatan nota retur; dan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0cm; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">h.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">nama dan tanda tangan yang berhak
menandatangani nota retur.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">6.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">Nota retur dibuat paling sedikit dalam
rangkap 2 (dua) yaitu:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 32.2pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">a.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">lembar ke-1: untuk Pengusaha Kena Pajak
Penjual;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 32.2pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">b.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">lembar ke-2: untuk arsip Pembeli<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 32.2pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">c.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">lembar ke-3 : untuk Kantor Pelayanan
Pajak tempat Pembeli terdaftar dalam hal Pembeli bukan Pengusaha Kena Pajak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 32.2pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 18pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">7.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">Pengembalian Barang Kena Pajak dianggap
tidak terjadi dalam hal:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 32.2pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">a.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">nota retur tidak selengkapnya
mencantumkan keterangan sebagaimana dimaksud
dalam poin 5.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 32.2pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">b.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">nota retur tidak dibuat pada saat retur BKP tersebut; atau<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 32.2pt; text-indent: -18pt;">
<span style="font-family: Georgia,serif;">c.<span style="font: 7pt 'Times New Roman';"> </span></span><span style="font-family: Georgia,serif;">nota retur tidak disampaikan kepada KPP
Pajak tempat Pembeli terdaftar dalam hal Pembeli bukan PKP.<o:p></o:p></span></div>
<span style="font-family: Georgia,serif; font-size: 11pt; line-height: 115%;"><br clear="all" style="page-break-before: always;" />
</span>
<br />
<div class="MsoListParagraphCxSpLast" style="margin-left: 32.2pt; text-indent: -18pt;">
<span class="Apple-style-span" style="font-family: Georgia,serif;"><br /></span></div>
<div class="MsoNormal">
<br />
<div class="MsoNormal">
<u><span style="font-family: Georgia,serif;">Dasar Hukum </span></u><span style="font-family: Georgia,serif;">:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 200%; margin-bottom: 0cm;">
<span style="font-family: Georgia,serif;">Peraturan Menteri Keuangan
Republik Indonesia Nomor 65/PMK.03/2010 Tentang Tata Cara Pengurangan Pajak
Pertambahan Nilai Atau Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang
Mewah Atas Barang Kena Pajak Yang Dikembalikan Dan Pajak Pertambahan Nilai Atas
Jasa Kena Pajak Yang Dibatalkan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 200%; margin-bottom: 0cm;">
<span style="font-family: Georgia,serif;"><br /></span></div>
</div>
<div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 12pt; text-align: justify;">
<span style="font-family: Georgia,serif; font-size: 7pt;"><br />
</span><b><span style="font-family: Georgia,serif; font-size: 9pt;">CONTOH NOTA RETUR :<o:p></o:p></span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="width: 100%;">
<tbody>
<tr>
<td colspan="5" style="padding: 3.25pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: Georgia,serif; font-size: 9pt;">NOTA RETUR<br />
Nomor:...........<br />
(Atas Faktur Pajak Nomor: ....... Tanggal ........ )<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="5" style="padding: 3.25pt;" valign="top"><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="width: 97%;">
<tbody>
<tr>
<td colspan="2" style="padding: 3.25pt; width: 745.3pt;" valign="top" width="994"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<u><span style="font-family: Georgia,serif; font-size: 9pt;">Pembeli BKP<o:p></o:p></span></u></div>
</td>
</tr>
<tr>
<td style="padding: 3.25pt; width: 86.25pt;" valign="top" width="115"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: Georgia,serif; font-size: 9pt;">Nama<o:p></o:p></span></div>
</td>
<td style="padding: 3.25pt; width: 745.3pt;" valign="top" width="994"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: Georgia,serif; font-size: 9pt;">:<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.25pt; width: 86.25pt;" valign="top" width="115"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: Georgia,serif; font-size: 9pt;">Alamat<o:p></o:p></span></div>
</td>
<td style="padding: 3.25pt; width: 745.3pt;" valign="top" width="994"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: Georgia,serif; font-size: 9pt;">:<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.25pt; width: 86.25pt;" valign="top" width="115"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: Georgia,serif; font-size: 9pt;">NPWP<o:p></o:p></span></div>
</td>
<td style="padding: 3.25pt; width: 745.3pt;" valign="top" width="994"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: Georgia,serif; font-size: 9pt;">:<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="2" style="padding: 3.25pt; width: 745.3pt;" valign="top" width="994"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<u><span style="font-family: Georgia,serif; font-size: 9pt;">Kepada Penjual<o:p></o:p></span></u></div>
</td>
</tr>
<tr>
<td style="padding: 3.25pt; width: 86.25pt;" valign="top" width="115"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: Georgia,serif; font-size: 9pt;">Nama<o:p></o:p></span></div>
</td>
<td style="padding: 3.25pt; width: 745.3pt;" valign="top" width="994"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: Georgia,serif; font-size: 9pt;">:<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.25pt; width: 86.25pt;" valign="top" width="115"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: Georgia,serif; font-size: 9pt;">Alamat<o:p></o:p></span></div>
</td>
<td style="padding: 3.25pt; width: 745.3pt;" valign="top" width="994"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: Georgia,serif; font-size: 9pt;">:<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.25pt; width: 86.25pt;" valign="top" width="115"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: Georgia,serif; font-size: 9pt;">NPWP<o:p></o:p></span></div>
</td>
<td style="padding: 3.25pt; width: 745.3pt;" valign="top" width="994"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: Georgia,serif; font-size: 9pt;">:<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</td>
</tr>
<tr>
<td style="padding: 3.25pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: Georgia,serif; font-size: 9pt;"><br />
No<br />
Urut<o:p></o:p></span></div>
</td>
<td style="padding: 3.25pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: Georgia,serif; font-size: 9pt;"><br />
Macam dan jenis<br />
BKP<o:p></o:p></span></div>
</td>
<td style="padding: 3.25pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: Georgia,serif; font-size: 9pt;"><br />
Kuantum*<o:p></o:p></span></div>
</td>
<td style="padding: 3.25pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: Georgia,serif; font-size: 9pt;">Harga Satuan<br />
Menurut Faktur<br />
Pajak<br />
(Rp)<o:p></o:p></span></div>
</td>
<td style="padding: 3.25pt;" valign="top"><div align="center" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: Georgia,serif; font-size: 9pt;"><br />
Harga Jual BKP<br />
(Rp)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
</td>
<td style="padding: 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
</td>
<td style="padding: 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
</td>
<td style="padding: 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
</td>
<td style="padding: 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td colspan="4" style="padding: 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: Georgia,serif; font-size: 9pt;">Jumlah Harga Jual BKP yang
dikembalikan<o:p></o:p></span></div>
</td>
<td style="padding: 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td colspan="4" style="padding: 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: Georgia,serif; font-size: 9pt;">PPN yang diminta kembali<o:p></o:p></span></div>
</td>
<td style="padding: 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td colspan="4" style="padding: 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: Georgia,serif; font-size: 9pt;">PPnBM yang diminta kembali<o:p></o:p></span></div>
</td>
<td style="padding: 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td colspan="5" style="padding: 3.25pt;" valign="top"><div align="right" class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: Georgia,serif; font-size: 9pt;">.................................20.....<br />
<br />
<br />
<br />
<br />
<br />
(.........................................)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="5" style="padding: 3.25pt;" valign="top"><div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm;">
<span style="font-family: Georgia,serif; font-size: 9pt;">Lembar ke-1: untuk PKP Penjual<br />
Lembar ke-2: untuk Pembeli<br />
Lembar ke-3: untuk KPP tempat Pembeli terdaftar (dalam hal Pembeli bukan PKP)<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm;">
<span style="font-family: Georgia,serif; font-size: 9pt;"><br />
*) khusus untuk retur BKP tidak berwujud, kolom ini tidak perlu diisi.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 9.75pt; margin-bottom: 0cm;">
<span style="font-family: Georgia,serif; font-size: 9pt;">
</span><br />
<span style="font-family: Georgia,serif; font-size: 9pt;"></span><br />
<hr align="left" size="2" width="100%" />
<span style="font-family: Georgia,serif; font-size: 9pt;">
</span></div>
<span style="font-size: 14pt; line-height: 115%;"><span style="font-size: 14pt; line-height: 115%;"><span class="Apple-style-span" style="color: #555555; font-size: 12px; line-height: 20px;"><i style="font-family: Georgia,serif;"><br /></i></span></span></span><br />
<span class="Apple-style-span" style="font-weight: normal;"><span style="font-size: 14pt; line-height: 115%;"><span style="font-size: 14pt; line-height: 115%;"><span class="Apple-style-span" style="color: #555555; font-size: 12px; line-height: 20px;"><i><span class="Apple-style-span" style="font-family: Georgia,serif;"> B</span></i></span></span></span><span class="Apple-style-span" style="font-family: Georgia,'Times New Roman',serif;">aca juga :</span></span><br />
<ul>
<li><span class="Apple-style-span" style="font-size: small; font-weight: normal;"><span class="Apple-style-span" style="font-family: Georgia,'Times New Roman',serif;"><span class="Apple-style-span" style="color: #555555; font-family: 'Times New Roman'; font-weight: bold;"><span class="Apple-style-span" style="color: black; outline-style: none;"><span class="Apple-style-span" style="font-family: Georgia,'Times New Roman',serif;"><span class="Apple-style-span" style="font-weight: normal; line-height: 20px;"><a href="http://pajak-itumudah.blogspot.com/2012/05/v-behaviorurldefaultvmlo.html" style="color: #bf492f; outline-style: none;" target="_blank">Sekilas tentang Faktur Pa</a></span></span></span><span class="Apple-style-span" style="color: black; outline-style: none;"><span class="Apple-style-span" style="font-family: Georgia,'Times New Roman',serif;"><span class="Apple-style-span" style="font-weight: normal; line-height: 20px;"><a href="http://pajak-itumudah.blogspot.com/2012/05/v-behaviorurldefaultvmlo.html" style="color: #bf492f; outline-style: none;" target="_blank">jak</a></span></span></span></span></span></span></li>
<li><span class="Apple-style-span" style="font-size: small; font-weight: normal;"><span style="line-height: 115%;"><span style="line-height: 115%;"><span class="Apple-style-span" style="line-height: 20px;"><span class="Apple-style-span" style="color: #555555; font-family: Georgia,'Times New Roman',serif; line-height: 24px;"><span class="Apple-style-span" style="color: black; outline-style: none; text-decoration: underline;"><a href="http://pajak-itumudah.blogspot.com/2012/05/normal-0-false-false-false-en-us-x-none.html" style="color: #bf492f; outline-style: none; text-decoration: underline;" target="_blank">Dokumen yang dipersamakan sebagai Faktur Pajak</a></span></span></span></span></span></span></li>
<li><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-weight: normal;"><span style="line-height: 115%;"><span style="outline-style: none;"><span class="Apple-style-span" style="color: black; font-family: Georgia,'Times New Roman',serif;"><a href="http://pajak-itumudah.blogspot.com/2012/05/kewajiban-faktur-pajak-atas-pkp.html" style="outline-style: none;" target="_blank">Kewajiban Faktur Pajak atas PKP Pedagang Eceran</a></span></span></span></span></span></li>
<li><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-weight: normal;"><span style="font-family: Georgia,'Times New Roman',serif; line-height: 115%;"><span style="outline-style: none;"><span class="Apple-style-span" style="color: black;"><a href="http://pajak-itumudah.blogspot.com/2012/06/siapa-yang-berhak-menanda-tangani.html" style="outline-style: none;" target="_blank">Siapa yang berhak menanda tangani Faktur Pajak ?</a></span></span></span></span></span></li>
<li><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-weight: normal;"><span style="font-family: Georgia,'Times New Roman',serif; line-height: 115%;"><span style="outline-style: none;"><span class="Apple-style-span" style="color: black;"><a href="http://www.blogger.com/" style="outline-style: none;">Faktur Pajak dikategorikan Cacat </a></span></span></span></span></span></li>
<li><a href="http://pajak-itumudah.blogspot.com/2012/06/faktur-pajak-pengganti.html" target="_blank"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-weight: normal;"><span style="font-family: Georgia,'Times New Roman',serif; line-height: 115%;">Faktur Pajak Pengganti</span></span></span></a></li>
<li><a href="http://pajak-itumudah.blogspot.com/2012/06/mengganti-faktur-pajak-yang-hilang.html" target="_blank"><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-weight: normal;"><span style="font-family: Georgia,'Times New Roman',serif; line-height: 115%;"><span class="Apple-style-span" style="color: black;">Mengganti Faktur Pajak yang Hilang</span></span></span></span></a></li>
<li><span class="Apple-style-span" style="font-size: small;"><span class="Apple-style-span" style="font-weight: normal;"><span style="font-family: Georgia,'Times New Roman',serif; line-height: 115%;"><span class="Apple-style-span" style="color: black;"> </span></span></span></span><span class="Apple-style-span" style="font-family: Georgia,'Times New Roman',serif; font-size: small; outline-style: none;"><a href="http://pajak-itumudah.blogspot.com/2012/05/v-behaviorurldefaultvmlo.html" style="font-weight: normal; line-height: 20px; outline-style: none;" target="_blank"><u>Bagaimana cara membuat Nota Pembatalan ?</u></a></span></li>
</ul>
<span class="Apple-style-span" style="font-family: Georgia,'Times New Roman',serif; font-size: small;">
</span><br />
<span style="font-family: Georgia,'Times New Roman',serif; font-size: small; line-height: 115%;"></span><br />
<span style="font-size: small;"><br /></span><br />
<span style="font-size: 14pt; line-height: 115%;"><span class="Apple-style-span" style="font-family: Arial,Helvetica,sans-serif;"><br clear="all" style="page-break-before: always;" /></span>
</span><span class="Apple-style-span" style="font-family: Arial,Helvetica,sans-serif;">
</span><br />
<div class="MsoNormal">
<br /></div>@yudhimochamadhttp://www.blogger.com/profile/14027701487512217828noreply@blogger.com10