tag:blogger.com,1999:blog-55706874925759688232024-03-04T21:50:30.733-08:00KONSULTAN PAJAK konsultan pajak, konsultan pajak depok,jasa konsultan pajak, pajak penghasilan, tarif pajak, lapor pajak, spt tahunan, spt bulanan,berita pajak, hitung pajak, ahli pajak,konsultan pajak bandung, konsultan pajak bekasiKONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.comBlogger84125tag:blogger.com,1999:blog-5570687492575968823.post-41173557986606317852014-08-22T00:34:00.000-07:002014-08-22T00:52:08.721-07:00SOAL UJIAN SERTIFIKASI KONSULTAN PAJAK BREVET B ( AKUNTANSI PAJAK )<div dir="ltr" style="text-align: left;" trbidi="on">
<a href="http://downloads.ziddu.com/download/23993401/B32.-Akuntansi-Pajak.pdf.html" target="_blank">http://downloads.ziddu.com/download/23993401/B32.-Akuntansi-Pajak.pdf.html</a><br />
<a href="http://www.scribd.com/doc/237481947/Jawaban" target="_blank">http://www.scribd.com/doc/237481947/Jawaban</a> </div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0tag:blogger.com,1999:blog-5570687492575968823.post-57146965595582931372014-08-18T01:58:00.000-07:002014-08-19T04:30:23.224-07:00Ujian Sertifikasi Konsultan Pajak Brevet B ( Akuntasi Paja )<div dir="ltr" style="text-align: left;" trbidi="on">
<!--[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>
<w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel>
<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]--><br />
<!--[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:12.0pt;
mso-para-margin-left:0in;
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-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;}
table.MsoTableGrid
{mso-style-name:"Table Grid";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-priority:59;
mso-style-unhide:no;
border:solid black 1.0pt;
mso-border-themecolor:text1;
mso-border-alt:solid black .5pt;
mso-border-themecolor:text1;
mso-padding-alt:0in 5.4pt 0in 5.4pt;
mso-border-insideh:.5pt solid black;
mso-border-insideh-themecolor:text1;
mso-border-insidev:.5pt solid black;
mso-border-insidev-themecolor:text1;
mso-para-margin:0in;
mso-para-margin-bottom:.0001pt;
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-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;}
</style>
<![endif]-->
<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>
<w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel>
<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]-->
<br />
<div class="MsoNormalCxSpFirst">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 14.0pt;">Soal Ujian Konsultan
Pajak USKP B</span></b></div>
<div class="MsoNormalCxSpMiddle">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 14.0pt;">Januari 2011</span></b></div>
<div class="MsoNormalCxSpMiddle">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 14.0pt;">Akuntansi Pajak</span></b></div>
<div class="MsoNormalCxSpMiddle">
<br /></div>
<div class="MsoNormalCxSpMiddle">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Data
untuk Soal No.1 s/d 3</span></div>
<div class="MsoNormalCxSpMiddle" style="text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">PT Amuba sebuah perusahaan Investor
mendirikan bangunan gedung perkantoran didaerah Sudirman berlantai 30 diatas
tanah milik PT Kristal Usaha, berdasarkan perjanjian bangun guna serah dengan
biaya sebesar Rp 300 Milyar untuk masa selama 15 tahun.</span></div>
<div class="MsoNormalCxSpLast" style="text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpLast" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l6 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> 1.
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Berapakah
amortisasi yang dilakukan oleh PT Amuba setiap tahunnya sesuai dengan ketentuan
perpajakan yang berlaku…………….</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Rp
20.000.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Rp
15.000.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Tidak
boleh melakukan amortisasi selama proses kegiatan bangun serah</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Tidak
ada jawaban yang benar.</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Jawaban : A</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Transaksi tsb
termasuk pengertian Bangun Guna Serah ( BOT ) yang diatur dalam KMK
248/KMK.04/1995 jo SE 38/PJ.4/1995 yang mengatur diantaranya :</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Biaya-biaya yg
dikeluarkan oleh investor untuk memdirikan bangunan merupakan nilai perolehan
investor untuk mendapatkan hak menggunakan atau hak mengusahakan bangunan tsb,
dan nilai perolehan tsb oleh investor diamortisasi dalam jumlah yg sama
besarnya setiap tahun selama masa perjanjian bangun guna serah.</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Perhitungannya sbb :</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Rp 300 M / 15 tahun =
Rp 20 M</span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l6 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> 2.
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Jika
ternyata PT Amuba melakukan penyerahan bangunan kepada PT Kristal Usaha ditahun
Ke-12 ( diperpendek masa perjanjian ) dengan kompensasi PT Amuba diberikan
imbalan sebesar Rp 12 Milyar. Berapakah Amortisasi yg harus dibebankan ditahun
teralhir…………….</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Rp
12.000.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Rp
60.000.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Rp
120.000.000.000</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Tidak
ada jawaban yg benar.</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Jawaban : D</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Apabila masa
perjanjian bangun guna serah menjadi lebih pendek dari masa yang ditentukan
maka sisa biaya pembangunan yg belum diamortisasi, amortisasi sekaligus oleh
investor pada tahun berakhirnya masa bangun guna serah yg lebih pendek tsb.</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Nilai Perolehan<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 2;"> </span>Rp
300 Milyar</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Akumulasi Amortisasi<span style="mso-tab-count: 2;"> </span><u>Rp 220 Milyar</u> ( 20
Milyar X 11 Tahun )</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Nilai Buku<span style="mso-tab-count: 4;"> </span>Rp<span style="mso-spacerun: yes;"> </span>80 Milyar (diamortisasi sekaligus ditahun ke
12)</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l6 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">3. Jika
ternyata pada tahun ke -11 PT Amuba menambah bangunan dengan mengeluarkan biaya
sebesar Rp 50 Milyar dan masa bangunan guna serah diperpanjang 10 tahun
sehingga menjadi 25 tahun.Berapakah amortisasi yg dapat dibebankan oleh PT
Amuba mulai tahun ke -11………..</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Rp
20.000.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Rp<span style="mso-spacerun: yes;"> </span>5.000.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Rp
15.000.000.000</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Tidak
ada Jawaban</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Jawaban : B</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Apabila masa
perjanjian Bangun Guna Serah diperpanjang karena adanya penambahan bangunan,
maka biaya penambahan tsb ditambahkan dengan sisa biaya yang belum diamortisasi
dan oleh investor jumlah tersebut diamortisasikan hingga berakhirnya masa
bangun guna serah yg lebih panjang tsb.</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Nilai Perolehan<span style="mso-tab-count: 3;"> </span>Rp 300 Milyar</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Akumulasi Amortisasi<span style="mso-tab-count: 2;"> </span><u>Rp 200 Milyar</u> ( 20
Milyar X 10 Tahun )</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Nilai Buku<span style="mso-tab-count: 4;"> </span>Rp 100
Milyar</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Biaya <span style="mso-spacerun: yes;"> </span>Penambahan<span style="mso-tab-count: 3;"> </span><u>Rp<span style="mso-spacerun: yes;"> </span>50 Milyar</u></span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Dasar Amortisasi Baru<span style="mso-tab-count: 2;"> </span>Rp 150.Milyar</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Amortisasi per tahun<span style="mso-tab-count: 2;"> </span>Rp 10 Milyar (Rp 150 M /
15 tahun )</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l6 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
3. </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Sebuah
perusahaan asuransi kerugian PT Multi Asuransi Raya secara komersial diakhir
tahun 2010 membentuk cadangan klaim asuransi sebesar Rp 45.000.000.000 dengan
rincian sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Klaim
yg sudah selessai diproses ( besar kerugian serta klaim yg akan dibayarkan
telah dihitung dan disetujui oleh kedua belah pihak) tetapi belum dilakukan
pembayaran sebesar Rp 15.000.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Klaim
yg belum selesai diproses ( sudah dilaporkan oleh tertanggung tetapi jumlah
klaimnya sedang dalam proses ) sebesar Rp 25.000.000.000</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Klaim
yg berhubungan dengan adanya peristiwa yg telah terjadi dan telah diumumkan
dimedia elektronik dan masa namun belum dilaporkan oleh tertanggung sebesar Rp
5.000.000.000</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Berapakah Cadangan
klaim asuransi yg dapat dijadikan biaya pada tahun 2010………</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Rp
15.000.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Rp<span style="mso-spacerun: yes;"> </span>5.000.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Rp
25.000.000.000</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Tidak
ada jawaban yg benar</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Jawaban : D</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">PMK 81/PMK.03/2009
mengatur Cadangan yg dapat dibebankan sebagai biaya fiscal.</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Pasal 13 ayat 1 :
Besarnya cadangan klaim tanggungan sendiri untuk perusahaan asuransi kerugian sebagaimana
dimaksud dalam pasal 1 huruf b angka 1 adalah sebesar 100% dari jumlah klaim yg
sudah disepakati tetapi belum dibayar dan klaim yg sudah dilaporkan dan sedang
dalam proses, tetapi tidak termasuk klaim yg belum dilaporkan.</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Cadangan klaim yg
dapat dibebankan :</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Klaim yg selesai
diproses tapi belum dibayar<span style="mso-tab-count: 2;"> </span>Rp
15 M</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Klaim belum selesai
diproses tapi sudah dilaporkan<span style="mso-tab-count: 1;"> </span><u>Rp 25
M</u></span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Total <span style="mso-tab-count: 8;"> </span>Rp
40 M</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l6 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
4. </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Pada
akhir oktober 2010.PT Angin dan PT Puyuh bermaksud melakukan peleburan usaha
dan membentuk badan baru bernama PT Topan.nilai sisa buku dan harga pasar harta
kedua badan usaha :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: .5in; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<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: 145.6pt;" valign="top" width="194"><div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></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: 93.8pt;" valign="top" width="125"><div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">PT Angin</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: 99.0pt;" valign="top" width="132"><div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">PT Puyuh</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: 145.6pt;" valign="top" width="194"><div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Nilai Sisa Buku</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: 93.8pt;" valign="top" width="125"><div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">200.000.000</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: 99.0pt;" valign="top" width="132"><div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">300.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2; 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: 145.6pt;" valign="top" width="194"><div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Harga Pasar</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: 93.8pt;" valign="top" width="125"><div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">250.000.000</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: 99.0pt;" valign="top" width="132"><div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">450.000.000</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraph" style="text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Jika Permohonan
penggunaan nilai sisa buku ditolak Menteri keuangan, berapakah keuntungan yg
diakui oleh PT Angin dan PT Puyuh……</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">.</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">PT
Angin Rp 300.000.000 dan PT Puyuh Rp 450.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">PT
Angin Rp 100.000.000 dan PT Puyuh Rp 200.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">PT
Angin Rp 50.000.000 dan PT Puyuh Rp 150.000.000</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Tidak
ada keuntungan yg diakui oleh kedua belah pihak</span></div>
<div class="MsoNormal" style="margin-left: .75in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Jawaban : C</span></div>
<div class="MsoNormal" style="margin-left: .75in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Pasal 10 ayat 3 UU
PPh : Nilai perolehan atau pengalihan harta yg dialihkan dalam rangka
likuidasi, penggabungan,peleburan,pemekaran,pemecahan atau pengambilan alih
usaha adalah jumlah yg seharusnya dikeluarkan atau diterima berdasarkan harga
pasar, kecuali ditetapkan lain oleh Menteri Keuangan.</span></div>
<div class="MsoNormal" style="margin-left: .75in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Karena permohonan
menggunakan nilai buku ditolak Menkeu,maka harus menggunakan Nilai Pasar.</span></div>
<div class="MsoNormal" style="margin-left: .75in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">PT Angin : Rp 250
juta – Rp 200 Jt<span style="mso-spacerun: yes;"> </span>= Rp 50 Jt</span></div>
<div class="MsoNormal" style="margin-left: .75in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">PT Puyuh : Rp 450 Jt –
Rp 300 Jt = Rp 150 Jt</span><br />
<br />
<br />
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;"><!--[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]--></span><br />
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;"><!--[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:12.0pt;
mso-para-margin-left:0in;
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-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;}
table.MsoTableGrid
{mso-style-name:"Table Grid";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-priority:59;
mso-style-unhide:no;
border:solid black 1.0pt;
mso-border-themecolor:text1;
mso-border-alt:solid black .5pt;
mso-border-themecolor:text1;
mso-padding-alt:0in 5.4pt 0in 5.4pt;
mso-border-insideh:.5pt solid black;
mso-border-insideh-themecolor:text1;
mso-border-insidev:.5pt solid black;
mso-border-insidev-themecolor:text1;
mso-para-margin:0in;
mso-para-margin-bottom:.0001pt;
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-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;}
</style>
<![endif]-->
</span><br />
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">PT
Fernando Utama sebuah perusahaan yg bergerak dalam bidang perdagangan besar
batik bertempat kedudukan didaerah Tanah Abang sejak tahun 1997. Berikut
laporan rugi / laba dan informasi terkait dengan aktivitas keuangannya :</span></span></div>
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;"><br /></span></div>
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: .5in; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<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: 110.7pt;" valign="top" width="148"><div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></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: 110.7pt;" valign="top" width="148"><div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Th 2008</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: 110.7pt;" valign="top" width="148"><div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Th 2009</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: 110.7pt;" valign="top" width="148"><div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Th 2010</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: 110.7pt;" valign="top" width="148"><div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<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: 110.7pt;" valign="top" width="148"><div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<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: 110.7pt;" valign="top" width="148"><div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<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: 110.7pt;" valign="top" width="148"><div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></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: 110.7pt;" valign="top" width="148"><div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Penjualan Tunai</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">120.000.000</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">250.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<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: 110.7pt;" valign="top" width="148"><div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Penjualan Cicilan</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">200.000.000</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">250.000.000</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">250.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<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: 110.7pt;" valign="top" width="148"><div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Total Penjualan</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">320.000.000</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">250.000.000</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">500.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<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: 110.7pt;" valign="top" width="148"><div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">HPP</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">160.000.000</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">150.000.000</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">450.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<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: 110.7pt;" valign="top" width="148"><div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Laba Kotor</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">160.000.000</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">100.000.000</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">50.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<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: 110.7pt;" valign="top" width="148"><div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<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: 110.7pt;" valign="top" width="148"><div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Penerimaan Kas</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<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: 110.7pt;" valign="top" width="148"><div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Penjualan Tunai</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">120.000.000</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">250.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<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: 110.7pt;" valign="top" width="148"><div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Penjualan 2008</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">90.000.000</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">50.000.000</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">60.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<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: 110.7pt;" valign="top" width="148"><div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Penjualan 2009</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">60.000.000</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">140.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<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: 110.7pt;" valign="top" width="148"><div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Penjualan 2010</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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">100.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13; 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: 110.7pt;" valign="top" width="148"><div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<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: 110.7pt;" valign="top" width="148"><div align="right" class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: right;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraph" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Dengan asumsi : Harga
Pokok Penjualan cicilan dan tunai sebanding dengan penjualan tunai dan cicilan.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Berapakah laba
akuntansi yg harus diakui oleh PT Fernando Utama pada tahun pajak 2010……..</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">121.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>50.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">310.000.000</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>55.000.000</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Jawaban : A</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Pengakuan pendapatan
seharusnya dilakukan pada saat barang atau jasa diserahkan.tetapi dalam kondisi
adanya ketidakpastian penerimaan cash, pengakuan pendapatan ditangguhkan sampai
dengan diterimanya cash. Metode yang dikenal utk pendekatan ini adalah <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Installment
Sales Method dan Cost Recovery Method.</i></b></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Metode ini mensyaratkan
ditentukannya % Laba Kotor untuk penjualan masing-masing tahun dan mengakui
piutang serta pendapatan yg ditangguhkan berdasarkan tahun penjualan.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Pada saat terjadinya
penerimaan piutang, maka pendapatan diakui sebesar % laba kotornya :</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">% Laba
Kotor</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: .5in; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<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: 119.7pt;" valign="top" width="160"><div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></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: 119.7pt;" valign="top" width="160"><div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Th 2008</span></b></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: 119.7pt;" valign="top" width="160"><div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Th 2009</span></b></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: 119.7pt;" valign="top" width="160"><div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Th 2010</span></b></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: 119.7pt;" valign="top" width="160"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Penjualan</span></b></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: 119.7pt;" valign="top" width="160"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">320.000.000</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: 119.7pt;" valign="top" width="160"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">250.000.000</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: 119.7pt;" valign="top" width="160"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">500.000.000</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: 119.7pt;" valign="top" width="160"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">HPP</span></b></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: 119.7pt;" valign="top" width="160"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">-160.000.000</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: 119.7pt;" valign="top" width="160"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">-150.000.000</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: 119.7pt;" valign="top" width="160"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">-450.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<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: 119.7pt;" valign="top" width="160"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Laba Kotor</span></b></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: 119.7pt;" valign="top" width="160"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">160.000.000</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: 119.7pt;" valign="top" width="160"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">100.000.000</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: 119.7pt;" valign="top" width="160"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">50.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; 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: 119.7pt;" valign="top" width="160"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">% Laba Kotor</span></b></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: 119.7pt;" valign="top" width="160"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">50%</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: 119.7pt;" valign="top" width="160"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">40%</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: 119.7pt;" valign="top" width="160"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">10%</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Pengakuan
Laba di tahun 2010</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: .5in; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<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: 1.95in;" valign="top" width="187"><div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></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: 1.5in;" valign="top" width="144"><div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Penerimaan Kas</span></b></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: 86.3pt;" valign="top" width="115"><div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">% Laba Kotor</span></b></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: 108.1pt;" valign="top" width="144"><div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Laba</span></b></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: 1.95in;" valign="top" width="187"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Penjualan Tunai 2010</span></b></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: 1.5in;" valign="top" width="144"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">250.000.000</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: 86.3pt;" valign="top" width="115"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">10%</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: 108.1pt;" valign="top" width="144"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">25.000.000</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: 1.95in;" valign="top" width="187"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Penjualan 2008</span></b></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: 1.5in;" valign="top" width="144"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">60.000.000</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: 86.3pt;" valign="top" width="115"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">50%</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: 108.1pt;" valign="top" width="144"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">30.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<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: 1.95in;" valign="top" width="187"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Penjualan 2009</span></b></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: 1.5in;" valign="top" width="144"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">140.000.000</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: 86.3pt;" valign="top" width="115"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">40%</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: 108.1pt;" valign="top" width="144"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">56.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<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: 1.95in;" valign="top" width="187"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">Penjualan 2010</span></b></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: 1.5in;" valign="top" width="144"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">100.000.000</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: 86.3pt;" valign="top" width="115"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">10%</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: 108.1pt;" valign="top" width="144"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">10.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; 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: 1.95in;" valign="top" width="187"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<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: 1.5in;" valign="top" width="144"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">550.000.000</span></b></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: 86.3pt;" valign="top" width="115"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<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: 108.1pt;" valign="top" width="144"><div align="right" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">121.000.000</span></b></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<br /></div>
</span></div>
<!--[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:12.0pt;
mso-para-margin-left:0in;
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-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;}
table.MsoTableGrid
{mso-style-name:"Table Grid";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-priority:59;
mso-style-unhide:no;
border:solid black 1.0pt;
mso-border-themecolor:text1;
mso-border-alt:solid black .5pt;
mso-border-themecolor:text1;
mso-padding-alt:0in 5.4pt 0in 5.4pt;
mso-border-insideh:.5pt solid black;
mso-border-insideh-themecolor:text1;
mso-border-insidev:.5pt solid black;
mso-border-insidev-themecolor:text1;
mso-para-margin:0in;
mso-para-margin-bottom:.0001pt;
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-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;}
</style>
<![endif]--></div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0tag:blogger.com,1999:blog-5570687492575968823.post-85415208523879150452014-03-27T21:38:00.001-07:002014-08-07T00:24:20.224-07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<div id="yui_3_13_0_ym1_1_1395976906012_7554">
<div align="center" class="yiv7506747912MsoNormal" id="yui_3_13_0_ym1_1_1395976906012_7553" style="background: white; text-align: center;">
<span id="yui_3_13_0_ym1_1_1395976906012_7552" style="color: #606060;">KEPUTUSAN
DIREKTUR JENDERAL PAJAK<br clear="none" />
NOMOR : KEP-62/PJ/2014<br clear="none" />
<br clear="none" />
TENTANG<br clear="none" />
<br clear="none" />
PENGECUALIAN PENGENAAN SANKSI ADMINISTRASI BERUPA DENDA ATAS<br clear="none" />
KETERLAMBATAN PENYAMPAIAN SURAT PEMBERITAHUAN BAGI WAJIB PAJAK<br clear="none" />
ORANG PRIBADI YANG MENYAMPAIKAN SURAT PEMBERITAHUAN (SPT)<br clear="none" />
TAHUNAN PAJAK PENGHASILAN ORANG PRIBADI SECARA E-FILING<br clear="none" />
<br clear="none" />
DIREKTUR JENDERAL PAJAK,</span></div>
<div class="yiv7506747912MsoNormal">
<span style="color: #606060;"><br clear="none" />
<span style="background: white;">Menimbang :</span><br clear="none" />
<br clear="none" />
<br clear="none" />
</span></div>
<div class="yiv7506747912MsoNormal" style="background: white; text-align: justify;">
<span style="color: #606060;">a.</span><span style="color: #606060; font-size: 7.0pt;"> </span><span style="color: #606060;">bahwa perkembangan teknologi yang sangat pesat telah
menjadi tantangan Direktorat Jenderal Pajak untuk dapat meningkatkan pelayanan
kepada Wajib Pajak;</span></div>
<div class="yiv7506747912MsoNormal" style="background: white; text-align: justify;">
<span style="color: #606060;">b.</span><span style="color: #606060; font-size: 7.0pt;"> </span><span style="color: #606060;">bahwa penyampaian Surat Pemberitahuan (SPT) Tahunan bagi
Wajib Pajak Orang Pribadi secara e-Filing melalui website Direktorat Jenderal
Pajak (<a href="http://www.pajak.go.id/" rel="nofollow" shape="rect" target="_blank">www.pajak.go.id</a>) merupakan bentuk
pemanfaatan sarana teknologi untuk meningkatkan pelayanan kepada Wajib Pajak
sehingga tercipta prosedur penyampaian SPT yang mudah, cepat, dan efisien bagi
Wajib Pajak;</span></div>
<div class="yiv7506747912MsoNormal" id="yui_3_13_0_ym1_1_1395976906012_7605" style="background: white; text-align: justify;">
<span style="color: #606060;">c.</span><span style="color: #606060; font-size: 7.0pt;"> </span><span id="yui_3_13_0_ym1_1_1395976906012_7604" style="color: #606060;">bahwa terdapat Wajib Pajak yang ingin menyampaikan SPT
secara e-Filing namun menghadapi kesulitan dalam pelaksanaannya sehingga dalam
rangka pembelajaran dan memberi kesempatan bagi Wajib Pajak orang pribadi untuk
menyampaikan SPT Tahunan secara e-Filing serta untuk meningkatkan kualitas data
perpajakan perlu diberikan kebijakan yang mendorong pemanfaatan e-Filing
melalui website Direktorat Jenderal Pajak;</span></div>
<div class="yiv7506747912MsoNormal" style="background: white; text-align: justify;">
<span style="color: #606060;">d.</span><span style="color: #606060; font-size: 7.0pt;"> </span><span style="color: #606060;">bahwa berdasarkan pertimbangan sebagaimana dimaksud dalam
huruf a, huruf b, dan huruf c, serta berdasarkan Pasal 2 ayat (2) Peraturan
Menteri Keuangan Nomor<span class="yiv7506747912apple-converted-space"> </span><a href="http://www.ortax.org/ortax/?mod=aturan&page=show&id=13030" rel="nofollow" shape="rect" target="_blank">186/PMK.03/2007</a><span class="yiv7506747912apple-converted-space"> </span>tentang Wajib Pajak Tertentu yang
Dikecualikan dari Pengenaan Sanksi Administrasi Berupa Denda Karena Tidak Menyampaikan
Surat Pemberitahuan dalam Jangka Waktu yang Ditentukan, perlu menetapkan
Keputusan Direktur Jenderal Pajak tentang Pengecualian Pengenaan Sanksi
Administrasi Berupa Denda atas Keterlambatan Penyampaian Surat Pemberitahuan
bagi Wajib Pajak Orang Pribadi yang Menyampaikan Surat Pemberitahuan (SPT)
Tahunan Pajak Penghasilan Orang Pribadi secara e-Filing;</span></div>
<div class="yiv7506747912MsoNormal">
<span style="color: #606060;"><br clear="none" />
<span style="background: white;">Mengingat :<span class="yiv7506747912apple-converted-space"> </span></span><br clear="none" />
<br clear="none" />
<br clear="none" />
</span></div>
<div class="yiv7506747912MsoNormal" style="background: white; text-align: justify;">
<span style="color: #606060;">1.</span><span style="color: #606060; font-size: 7.0pt;"> </span><span style="color: #606060;"><a href="http://www.ortax.org/ortax/?mod=aturan&page=show&id=9" rel="nofollow" shape="rect" target="_blank">Undang-Undang
Nomor 6 Tahun 1983</a><span class="yiv7506747912apple-converted-space"> </span>tentang
Ketentuan Umum dan Tata Cara Perpajakan (Lembaran Negara Republik Indonesia
Tahun 1983 Nomor 49, Tambahan Lembaran Negara Republik Indonesia Nomor 3262)
sebagaimana telah beberapa kali diubah terakhir dengan<span class="yiv7506747912apple-converted-space"> </span><a href="http://www.ortax.org/ortax/?mod=aturan&page=show&id=13752" rel="nofollow" shape="rect" target="_blank">Undang-Undang
Nomor 16 Tahun 2009</a><span class="yiv7506747912apple-converted-space"> </span>(Lembaran
Negara Republik Indonesia Tahun 2009 Nomor 62, Tambahan Lembaran Negara
Republik Indonesia Nomor 4999);</span></div>
<div class="yiv7506747912MsoNormal" style="background: white; text-align: justify;">
<span style="color: #606060;">2.</span><span style="color: #606060; font-size: 7.0pt;"> </span><span style="color: #606060;">Peraturan Menteri Keuangan Nomor<span class="yiv7506747912apple-converted-space"> </span><a href="http://www.ortax.org/ortax/?mod=aturan&page=show&id=13030" rel="nofollow" shape="rect" target="_blank">186/PMK.03/2007</a><span class="yiv7506747912apple-converted-space"> </span>tentang Wajib Pajak Tertentu yang
Dikecualikan dari Pengenaan Sanksi Administrasi Berupa Denda Karena Tidak
Menyampaikan Surat Pemberitahuan dalam Jangka Waktu yang Ditentukan;</span></div>
<div class="yiv7506747912MsoNormal">
</div>
<div align="center" class="yiv7506747912MsoNormal" style="background: white; text-align: center;">
<span style="color: #606060;">MEMUTUSKAN:</span></div>
<div class="yiv7506747912MsoNormal" id="yui_3_13_0_ym1_1_1395976906012_7608">
<span style="color: #606060;"><br clear="none" />
<span style="background: white;">Menetapkan :</span><br clear="none" />
<br clear="none" />
<span style="background: white;">KEPUTUSAN DIREKTUR JENDERAL PAJAK TENTANG
PENGECUALIAN PENGENAAN SANKSI ADMINISTRASI BERUPA DENDA ATAS KETERLAMBATAN
PENYAMPAIAN SURAT PEMBERITAHUAN BAGI WAJIB PAJAK ORANG PRIBADI YANG
MENYAMPAIKAN SURAT PEMBERITAHUAN (SPT) TAHUNAN PAJAK PENGHASILAN ORANG PRIBADI
SECARA E-FILING.</span><br clear="none" />
<br clear="none" />
<br clear="none" />
<span style="background: white;">PERTAMA :</span><br clear="none" />
<br clear="none" />
<span style="background: white;">Wajib Pajak orang pribadi yang menyampaikan SPT
Tahunan untuk Tahun Pajak 2013 secara e-Filing melalui website Direktorat
Jenderal Pajak (<a href="http://www.pajak.go.id/" rel="nofollow" shape="rect" target="_blank">www.pajak.go.id</a>) setelah
batas waktu penyampaian SPT Tahunan Pajak Penghasilan Wajib Pajak orang pribadi
namun tidak melewati tanggal 30 April 2014 dikecualikan dari pengenaan sanksi
administrasi berupa denda atas keterlambatan penyampaian Surat Pemberitahuan.</span><br clear="none" />
<br clear="none" />
<br clear="none" />
<span style="background: white;">KEDUA :</span><br clear="none" />
<br clear="none" />
<span style="background: white;">Sanksi administrasi sebagaimana dimaksud dalam
DIKTUM PERTAMA adalah sanksi administrasi berupa denda sebagaimana dimaksud
dalam Pasal 7 ayat (1)<span class="yiv7506747912apple-converted-space"> </span></span></span><a href="http://www.ortax.org/ortax/?mod=aturan&page=show&id=9" rel="nofollow" shape="rect" target="_blank"><span style="background: white;">Undang-Undang Nomor 6 Tahun 1983</span></a><span class="yiv7506747912apple-converted-space"><span style="background: white; color: #606060;"> </span></span><span style="background: white; color: #606060;">tentang Ketentuan Umum dan Tata Cara Perpajakan
sebagaimana telah beberapa kali diubah terakhir dengan<span class="yiv7506747912apple-converted-space"> </span></span><a href="http://www.ortax.org/ortax/?mod=aturan&page=show&id=13752" id="yui_3_13_0_ym1_1_1395976906012_7607" rel="nofollow" shape="rect" target="_blank"><span id="yui_3_13_0_ym1_1_1395976906012_7606" style="background: white;">Undang-Undang Nomor 16 Tahun 2009</span></a><span style="background: white; color: #606060;">.</span><span style="color: #606060;"><br clear="none" />
<br clear="none" />
<br clear="none" />
<span style="background: white;">KETIGA :</span><br clear="none" />
<br clear="none" />
<span style="background: white;">Keputusan Direktur Jenderal ini mulai berlaku
pada tanggal ditetapkan.</span><br clear="none" />
<br clear="none" />
<br clear="none" />
<span style="background: white;">Salinan Keputusan Direktur Jenderal ini
disampaikan kepada:</span></span></div>
<div class="yiv7506747912MsoNormal" id="yui_3_13_0_ym1_1_1395976906012_7610" style="background: white; text-align: justify;">
<span style="color: #606060;">1.</span><span style="color: #606060; font-size: 7.0pt;"> </span><span id="yui_3_13_0_ym1_1_1395976906012_7609" style="color: #606060;">Sekretaris Direktorat Jenderal Pajak;</span></div>
<div class="yiv7506747912MsoNormal" id="yui_3_13_0_ym1_1_1395976906012_7612" style="background: white; text-align: justify;">
<span style="color: #606060;">2.</span><span style="color: #606060; font-size: 7.0pt;"> </span><span id="yui_3_13_0_ym1_1_1395976906012_7611" style="color: #606060;">Para Pejabat Eselon II di lingkungan Kantor Pusat
Direktorat Jenderal Pajak;</span></div>
<div class="yiv7506747912MsoNormal" id="yui_3_13_0_ym1_1_1395976906012_7614" style="background: white; text-align: justify;">
<span style="color: #606060;">3.</span><span style="color: #606060; font-size: 7.0pt;"> </span><span id="yui_3_13_0_ym1_1_1395976906012_7613" style="color: #606060;">Para Kepala Kantor Wilayah di lingkungan Direktorat Jenderal
Pajak;</span></div>
<div class="yiv7506747912MsoNormal" id="yui_3_13_0_ym1_1_1395976906012_7616" style="background: white; text-align: justify;">
<span style="color: #606060;">4.</span><span style="color: #606060; font-size: 7.0pt;"> </span><span id="yui_3_13_0_ym1_1_1395976906012_7615" style="color: #606060;">Para Kepala Kantor Pelayanan Pajak di lingkungan
Direktorat Jenderal Pajak; dan</span></div>
<div class="yiv7506747912MsoNormal" id="yui_3_13_0_ym1_1_1395976906012_7618" style="background: white; text-align: justify;">
<span style="color: #606060;">5.</span><span style="color: #606060; font-size: 7.0pt;"> </span><span id="yui_3_13_0_ym1_1_1395976906012_7617" style="color: #606060;">Para Kepala Kantor Pelayanan Penyuluhan dan Konsultasi
Perpajakan di lingkungan Direktorat Jenderal Pajak.</span></div>
<div class="yiv7506747912MsoNormal" id="yui_3_13_0_ym1_1_1395976906012_7619">
<span style="color: #606060;"><br clear="none" />
<br clear="none" />
<br clear="none" />
<br clear="none" />
<br clear="none" />
<span style="background: white;">Ditetapkan di Jakarta</span><br clear="none" />
<span style="background: white;">Pada tanggal 25 Maret 2014</span><br clear="none" />
<span style="background: white;">DIREKTUR JENDERAL PAJAK,</span><br clear="none" />
<br clear="none" />
<span style="background: white;">ttd</span><br clear="none" />
<br clear="none" />
<span style="background: white;">A. FUAD RAHMANY</span></span></div>
</div>
</div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0tag:blogger.com,1999:blog-5570687492575968823.post-33353198698454797372014-03-26T01:45:00.000-07:002014-03-26T01:45:27.063-07:00PENYAMPAIAN SPT TAHUNAN 2013<div dir="ltr" style="text-align: left;" trbidi="on">
Sehubungan dengan pelayanan penyampaian Surat Pemberitahuan Tahunan
Pajak Penghasilan (SPT Tahunan PPh), Direktorat Jenderal Pajak dengan
ini menyampaikan hal-hal sebagai berikut:
<br />
<ul>
<li>
Batas waktu penyampaian SPT Tahunan PPh Wajib Pajak Orang Pribadi adalah
paling lama 3 (tiga) bulan setelah batas akhir Tahun Pajak dan untuk
SPT Tahunan PPh Wajib Pajak Badan adalah paling lama 4 (empat) bulan
setelah akhir Tahun Pajak.
</li>
<br />
<li>
Batas waktu penyampaian SPT Tahunan PPh Wajib Pajak Orang Pribadi tahun
2013 adalah 31 Maret 2014 dan SPT Tahunan PPh Wajib Pajak Badan adalah
30 April 2014.
</li>
<br />
<li>
Kantor Pelayanan Pajak (KPP) dan Kantor Pelayanan Penyuluhan dan
Konsultasi Perpajakan (KP2KP) di seluruh Indonesia tetap buka dengan
memperpanjang jam kerja pada:
</li>
<table class="views-table cols-2">
<thead>
<tr>
<th height="20" width="5%">
NO.
</th>
<th width="25%">
Hari
</th>
<th width="25%">
Tanggal
</th>
<th width="45%">
Jam Kerja (waktu setempat)
</th>
</tr>
</thead>
<tbody>
<tr class="odd views-row-first">
<td class="rtecenter" height="20">
1.
</td>
<td>
Sabtu
</td>
<td>
22 Maret 2014
</td>
<td>
10.00 s.d. 15.00
</td>
</tr>
<tr class="even">
<td class="rtecenter" height="20">
2.</td>
<td>
Sabtu
</td>
<td>
29 Maret 2014
</td>
<td>
10.00 s.d. 15.00
</td>
</tr>
<tr class="odd"><td class="rtecenter" height="20">
3.</td>
<td>
Senin *)
</td>
<td>
31 Maret 2014
</td>
<td>
09.00 s.d. 12.00
</td>
</tr>
<tr class="even"><td class="rtecenter" height="20">
4.</td>
<td>
Sabtu
</td>
<td>
26 April 2014
</td>
<td>
10.00 s.d. 15.00
</td>
</tr>
<tr class="odd"><td class="rtecenter" height="20">
5.</td>
<td>
Rabu
</td>
<td>
30 April 2014
</td>
<td>
08.00 s.d. 20.00
</td>
</tr>
</tbody></table>
*) Tidak berlaku bagi KPP dan KP2KP di Pulau Bali.
<br /><br />
<li>
Jenis pelayanan yang diberikan kepada Wajib Pajak selama penambahan jam
kerja adalah pelayanan konsultasi dan penyampaian SPT Tahunan PPh.
</li>
<br />
<li>
Wajib Pajak dapat menyampaikan SPT Tahunan dengan cara lain sebagai berikut:
<ul>
<li>Dikirim melalui pos dengan bukti pengiriman surat ke KPP tempat Wajib Pajak terdaftar;
</li>
<li>Dikirim melalui perusahaan jasa ekspedisi atau jasa kurir dengan bukti pengiriman surat ke KPP tempat Wajib Pajak terdaftar;
</li>
<li><i>e-Filing</i> melalui <i>website</i> Direktorat Jenderal Pajak (www.pajak.go.id) atau Penyedia Jasa Aplikasi/ <i>Application Service Provider</i> (ASP).
</li>
</ul>
</li>
</ul>
</div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0tag:blogger.com,1999:blog-5570687492575968823.post-40816067616139843342014-01-03T00:07:00.000-08:002014-08-07T00:26:13.064-07:00Berlaku 1 Januari, UKM Beromzet Minimal Rp 4,8 Miliar/Tahun Kena Pajak<div dir="ltr" style="text-align: left;" trbidi="on">
<h1 class="l_blue2_detik">
Berlaku 1 Januari, UKM Beromzet Minimal Rp 4,8 Miliar/Tahun Kena Pajak</h1>
<div class="author">
<b>Herdaru Purnomo</b> - detikfinance</div>
<div class="date">
Jumat, 03/01/2014 09:27 WIB</div>
<div class="artikel">
<div class="banner_inside_article">
<div class="banner_reg cad_skyp">
<ins class="adsbygoogle" data-ad-client="ca-pub-0428516164225172" data-ad-slot="7950602056" data-adsbygoogle-status="done" style="display: inline-block; height: 600px; width: 160px;"><ins style="background-color: transparent; border: none; display: inline-table; height: 600px; margin: 0; padding: 0; position: relative; visibility: visible; width: 160px;"><ins id="aswift_0_anchor" style="background-color: transparent; border: none; display: block; height: 600px; margin: 0; padding: 0; position: relative; visibility: visible; width: 160px;"></ins></ins></ins><img alt="" src="http://newopenx.detik.com/delivery/lg.php?bannerid=261&campaignid=3&zoneid=152&loc=1&referer=http%3A%2F%2Ffinance.detik.com%2Fread%2F2014%2F01%2F03%2F092756%2F2457281%2F4%2Fberlaku-1-januari-ukm-beromzet-minimal-rp-48-miliar-tahun-kena-pajak&cb=1c601d8846" height="0" style="height: 0px; width: 0px;" width="0" />
</div>
</div>
</div>
<div class="pic_artikel_3">
<img alt="http://images.detik.com/content/2014/01/03/4/092900_pajak.jpeg" class=" " src="http://images.detik.com/content/2014/01/03/4/092900_pajak.jpeg" />
</div>
<b>Jakarta</b> -Pemerintah resmi menaikkan batasan
omzet pengusaha kecil yang wajib dikukuhkan sebagai Pengusaha Kena Pajak
(PKP) atau menjadi wajib PPN menjadi Rp 4,8 miliar setahun. Sebelumnya
omzet pengusaha kecil yang kena pajak minimal Rp 600 juta setahun. <br />
<br />
Perubahan
ini tercantum dalam Peraturan Menteri Keuangan (PMK) Nomor :
197/PMK.03/2013 yang ditetapkan tanggal 20 Desember 2013 dan mulai
berlaku efektif sejak 1 Januari 2014.<br />
<br />
Sebelumnya, sebagaimana
disebutkan dalam Pasal 3A UU PPN, bahwa pengusaha yang melakukan
penyerahan Barang Kena Pajak dan atau Jasa Kena Pajak, kecuali pengusaha
kecil yang batasannya ditetapkan oleh Menteri Keuangan, wajib
melaporkan usahanya untuk dikukuhkan sebagai PKP dan wajib memungut,
menyetor, dan melaporkan PPN yang terutang. <br />
<br />
"Dengan adanya PMK
ini, artinya pengusaha dengan omzet tidak melebihi Rp 4,8 miliar setahun
dan memilih menjadi Non PKP, tidak diwajibkan menjadi PKP dan
menjalankan kewajiban perpajakann yang melekat," kata Kepala Seksi
Hubungan Eksternal Ditjen Pajak, Chandra Budi di Jakarta, Jumat
(3/1/2014).<br />
<br />
Peraturan Menteri Keuangan ini diterbitkan dengan
maksud untuk mendorong Wajib Pajak dengan omzet tidak melebihi Rp 4,8
miliar setahun lebih banyak berpartisipasi menggunakan Skema Pajak
Penghasilan (PPh) Final menurut Peraturan Pemerintah (PP) Nomor 46 Tahun
2013 yang telah berjalan sejak Juli 2013 lalu karena tidak kuatir lagi
dengan efek perpajakan PPN-nya.<br />
<br />
Dengan naiknya batasan omzet ini,
maka bagi PKP dengan omzet tidak melebihi Rp 4,8 miliar dan memilih
untuk menjadi non PKP, tidak diwajibkan lagi untuk membuat Faktur Pajak
dan tidak perlu lagi melaporkan Surat Pemberitahuan (SPT) Masa PPN
sehingga biaya kepatuhan perpajakan (cost of compliance) menjadi lebih
rendah.<br />
<br />
Secara umum, dengan adanya aturan ini akan memudahkan
Wajib Pajak untuk menjalankan kewajiban perpajakannya. Sehingga, dengan
adanya kemudahan ini ditambah kemudahan lain yang telah ada, maka Wajib
Pajak akan menjadi lebih patuh dalam menjalankan kewajiban
perpajakannya.<br />
<br />
<b></b></div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0tag:blogger.com,1999:blog-5570687492575968823.post-55788010504176236602013-12-04T18:56:00.000-08:002013-12-04T18:56:11.449-08:00KURS PAJAK<div dir="ltr" style="text-align: left;" trbidi="on">
<div align="center">
Berdasarkan Keputusan Menteri Keuangan<br />
No. <a href="http://www.ortax.org/ortax/?mod=aturan&hlm=1&page=show&id=15395" target="_blank">61/KM.11/2013</a> tanggal 3 Desember 2013<br />
Berlaku :
<b style="font-size: 10px;">4 Desember 2013 -
10 Desember 2013
</b>
</div>
<table border="0" cellpadding="2" cellspacing="0" id="table" style="width: 100%px;"><tbody>
<tr bgcolor="#333333" style="color: white;">
<td align="center" valign="top" width="60%"><strong>Mata Uang</strong></td>
<td align="center" valign="top" width="15%"><strong>Satuan</strong></td>
<td align="center" valign="top" width="25%"><strong>Nilai</strong></td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top" width="60%">Dollar Amerika Serikat [ <span style="color: #be2c30;">USD</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">11916.00</td>
</tr>
<tr bgcolor="#F7F7F7">
<td valign="top" width="60%">Dolar Australia [ <span style="color: #be2c30;">AUD</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">10861.78</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top" width="60%">Dolar Canada [ <span style="color: #be2c30;">CAD</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">11251.96</td>
</tr>
<tr bgcolor="#F7F7F7">
<td valign="top" width="60%">Kroner Denmark [ <span style="color: #be2c30;">DKK</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">2171.15</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top" width="60%">Dolar Hongkong [ <span style="color: #be2c30;">HKD</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">1536.96</td>
</tr>
<tr bgcolor="#F7F7F7">
<td valign="top" width="60%">Ringgit Malaysia [ <span style="color: #be2c30;">MYR</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">3693.75</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top" width="60%">Dolar Selandia Baru [ <span style="color: #be2c30;">NZD</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">9720.51</td>
</tr>
<tr bgcolor="#F7F7F7">
<td valign="top" width="60%">Kroner Norwegia [ <span style="color: #be2c30;">NOK</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">1951.34</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top" width="60%">Poundsterling Inggris [ <span style="color: #be2c30;">GBP</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">19457.46</td>
</tr>
<tr bgcolor="#F7F7F7">
<td valign="top" width="60%">Dolar Singapura [ <span style="color: #be2c30;">SGD</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">9499.35</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top" width="60%">Kroner Swedia [ <span style="color: #be2c30;">SEK</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">1816.96</td>
</tr>
<tr bgcolor="#F7F7F7">
<td valign="top" width="60%">Franc Swiss [ <span style="color: #be2c30;">CHF</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">13149.55</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top" width="60%">Yen Jepang [ <span style="color: #be2c30;">JPY</span> ]</td>
<td align="right" valign="top" width="15%">100</td>
<td align="right" valign="top" width="25%">11669.15</td>
</tr>
<tr bgcolor="#F7F7F7">
<td valign="top" width="60%">Kyat Burma [ <span style="color: #be2c30;">BUK</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">12.10</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top" width="60%">Rupee India [ <span style="color: #be2c30;">INR</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">191.01</td>
</tr>
<tr bgcolor="#F7F7F7">
<td valign="top" width="60%">Dinar Kuwait [ <span style="color: #be2c30;">KWD</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">42132.51</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top" width="60%">Rupee Pakistan [ <span style="color: #be2c30;">PKR</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">109.92</td>
</tr>
<tr bgcolor="#F7F7F7">
<td valign="top" width="60%">Peso Philipina [ <span style="color: #be2c30;">PHP</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">272.51</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top" width="60%">Riyad Saudi Arabia [ <span style="color: #be2c30;">SAR</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">3177.18</td>
</tr>
<tr bgcolor="#F7F7F7">
<td valign="top" width="60%">Rupee Srilanka [ <span style="color: #be2c30;">LKR</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">90.80</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top" width="60%">Baht Thailand [ <span style="color: #be2c30;">THB</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">370.96</td>
</tr>
<tr bgcolor="#F7F7F7">
<td valign="top" width="60%">Dolar Brunei D. [ <span style="color: #be2c30;">BND</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">9501.77</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top" width="60%">EURO [ <span style="color: #be2c30;">EUR</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">16194.73</td>
</tr>
<tr bgcolor="#F7F7F7">
<td valign="top" width="60%">Yuan China [ <span style="color: #be2c30;">CNY</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">1955.83</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top" width="60%">Won Korea [ <span style="color: #be2c30;">KRW</span> ]</td>
<td align="right" valign="top" width="15%">1</td>
<td align="right" valign="top" width="25%">11.25</td></tr>
</tbody></table>
</div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0tag:blogger.com,1999:blog-5570687492575968823.post-54359056462384512502013-11-20T19:43:00.000-08:002013-11-20T19:43:07.279-08:00Kurs Pajak<div dir="ltr" style="text-align: left;" trbidi="on">
<div>
Kurs Pajak yang Berlaku dari <strong>20 Nopember 2013 - 26 Nopember 2013 </strong> berdasarkan <strong>Keputusan Menteri Keuangan Nomor Keputusan Menteri Keuangan No. <b>59/KM.11/2013</b>
tanggal 19 Nopember 2013</strong>.<br />
Bila di situs ini terlambat update silakan mengunjungi situs www.depkeu.go.id atau www.beacukai.go.id
</div>
<table align="center" cellpadding="2" cellspacing="0" class="viewTable" style="border: 0; font-size: 110%; width: 80%px;"><tbody>
<tr bgcolor=""><td class="kiri">Dollar Amerika Serikat ( USD ) , 1</td>
<td class="kanan">11,569.00</td></tr>
<tr bgcolor=""><td class="kiri"> Dolar Australia ( AUD ) , 1</td>
<td class="kanan">10,814.56</td></tr>
<tr bgcolor=""><td class="kiri">Dolar Canada ( CAD ) , 1</td>
<td class="kanan">11,062.60</td></tr>
<tr bgcolor=""><td class="kiri"> Kroner Denmark ( DKK ) , 1</td>
<td class="kanan">2,089.87</td></tr>
<tr bgcolor=""><td class="kiri">Dolar Hongkong ( HKD ) , 1</td>
<td class="kanan">1,492.08</td></tr>
<tr bgcolor=""><td class="kiri"> Ringgit Malaysia ( MYR ) , 1</td>
<td class="kanan">3,610.11</td></tr>
<tr bgcolor=""><td class="kiri">Dolar Selandia Baru ( NZD ) , 1</td>
<td class="kanan">9,595.92</td></tr>
<tr bgcolor=""><td class="kiri"> Kroner Norwegia ( NOK ) , 1</td>
<td class="kanan">1,881.31</td></tr>
<tr bgcolor=""><td class="kiri">Poundsterling Inggris ( GBP ) , 1</td>
<td class="kanan">18,572.92</td></tr>
<tr bgcolor=""><td class="kiri"> Dolar Singapura ( SGD ) , 1</td>
<td class="kanan">9,273.58</td></tr>
<tr bgcolor=""><td class="kiri">Kroner Swedia ( SEK ) , 1</td>
<td class="kanan">1,740.99</td></tr>
<tr bgcolor=""><td class="kiri"> Franc Swiss ( CHF ) , 1</td>
<td class="kanan">12,638.31</td></tr>
<tr bgcolor=""><td class="kiri">Yen Jepang ( JPY ) , 100</td>
<td class="kanan">11,585.51</td></tr>
<tr bgcolor=""><td class="kiri"> Kyat Myanmar ( MMK ) , 1</td>
<td class="kanan">11.90</td></tr>
<tr bgcolor=""><td class="kiri">Rupee India ( INR ) , 1</td>
<td class="kanan">182.91</td></tr>
<tr bgcolor=""><td class="kiri"> Dinar Kuwait ( KWD ) , 1</td>
<td class="kanan">40,812.11</td></tr>
<tr bgcolor=""><td class="kiri">Rupee Pakistan ( PKR ) , 1</td>
<td class="kanan">107.64</td></tr>
<tr bgcolor=""><td class="kiri"> Peso Philipina ( PHP ) , 1</td>
<td class="kanan">264.93</td></tr>
<tr bgcolor=""><td class="kiri">Riyad Saudi Arabia ( SAR ) , 1</td>
<td class="kanan">3,084.71</td></tr>
<tr bgcolor=""><td class="kiri"> Rupee Srilanka ( LKR ) , 1</td>
<td class="kanan">88.22</td></tr>
<tr bgcolor=""><td class="kiri">Baht Thailand ( THB ) , 1</td>
<td class="kanan">366.40</td></tr>
<tr bgcolor=""><td class="kiri"> Dolar Brunei D. ( BND ) , 1</td>
<td class="kanan">9,273.87</td></tr>
<tr bgcolor=""><td class="kiri">EURO ( EUR ) , 1</td>
<td class="kanan">15,587.99</td></tr>
<tr bgcolor=""><td class="kiri"> Renminbi China ( CNY ) , 1</td>
<td class="kanan">1,900.06</td></tr>
<tr bgcolor=""><td class="kiri">Won Korea ( KRW ) , 1</td>
<td class="kanan">10.84</td></tr>
</tbody></table>
</div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0tag:blogger.com,1999:blog-5570687492575968823.post-28837343767644035182013-11-12T22:41:00.003-08:002013-11-12T22:41:50.388-08:00Kurs Pajak<div dir="ltr" style="text-align: left;" trbidi="on">
<div>
Kurs Pajak yang Berlaku dari <strong>13 Nopember 2013 - 19 Nopember 2013 </strong> berdasarkan <strong>Keputusan Menteri Keuangan Nomor Keputusan Menteri Keuangan No. <b>56/KM.11/2013</b>
tanggal 12 Nopember 2013</strong>.<br />
Bila di situs ini terlambat update silakan mengunjungi situs www.depkeu.go.id atau www.beacukai.go.id
</div>
<table align="center" cellpadding="2" cellspacing="0" class="viewTable" style="border: 0; font-size: 110%; width: 80%px;"><tbody>
<tr bgcolor=""><td class="kiri">Dollar Amerika Serikat ( USD ) , 1</td>
<td class="kanan">11,427.00</td></tr>
<tr bgcolor=""><td class="kiri"> Dolar Australia ( AUD ) , 1</td>
<td class="kanan"> 10,798.96</td></tr>
<tr bgcolor=""><td class="kiri">Dolar Canada ( CAD ) , 1</td>
<td class="kanan">10,926.09</td></tr>
<tr bgcolor=""><td class="kiri"> Kroner Denmark ( DKK ) , 1</td>
<td class="kanan">2,056.81</td></tr>
<tr bgcolor=""><td class="kiri">Dolar Hongkong ( HKD ) , 1</td>
<td class="kanan">1,474.06</td></tr>
<tr bgcolor=""><td class="kiri"> Ringgit Malaysia ( MYR ) , 1</td>
<td class="kanan">3,589.58</td></tr>
<tr bgcolor=""><td class="kiri">Dolar Selandia Baru ( NZD ) , 1</td>
<td class="kanan">9,505.48</td></tr>
<tr bgcolor=""><td class="kiri"> Kroner Norwegia ( NOK ) , 1</td>
<td class="kanan">1,886.96</td></tr>
<tr bgcolor=""><td class="kiri">Poundsterling Inggris ( GBP ) , 1</td>
<td class="kanan">18,340.68</td></tr>
<tr bgcolor=""><td class="kiri"> Dolar Singapura ( SGD ) , 1</td>
<td class="kanan">9,179.83</td></tr>
<tr bgcolor=""><td class="kiri">Kroner Swedia ( SEK ) , 1</td>
<td class="kanan">1,744.53</td></tr>
<tr bgcolor=""><td class="kiri"> Franc Swiss ( CHF ) , 1</td>
<td class="kanan">12,459.93</td></tr>
<tr bgcolor=""><td class="kiri">Yen Jepang ( JPY ) , 100</td>
<td class="kanan">11,580.52</td></tr>
<tr bgcolor=""><td class="kiri"> Kyat Myanmar ( MMK ) , 1</td>
<td class="kanan">11.77</td></tr>
<tr bgcolor=""><td class="kiri">Rupee India ( INR ) , 1</td>
<td class="kanan">183.62</td></tr>
<tr bgcolor=""><td class="kiri"> Dinar Kuwait ( KWD ) , 1</td>
<td class="kanan">40,370.26</td></tr>
<tr bgcolor=""><td class="kiri">Rupee Pakistan ( PKR ) , 1</td>
<td class="kanan">106.46</td></tr>
<tr bgcolor=""><td class="kiri"> Peso Philipina ( PHP ) , 1</td>
<td class="kanan">264.13</td></tr>
<tr bgcolor=""><td class="kiri">Riyad Saudi Arabia ( SAR ) , 1</td>
<td class="kanan">3,046.72</td></tr>
<tr bgcolor=""><td class="kiri"> Rupee Srilanka ( LKR ) , 1</td>
<td class="kanan">87.14</td></tr>
<tr bgcolor=""><td class="kiri">Baht Thailand ( THB ) , 1</td>
<td class="kanan">363.91</td></tr>
<tr bgcolor=""><td class="kiri"> Dolar Brunei D. ( BND ) , 1</td>
<td class="kanan">9,176.29</td></tr>
<tr bgcolor=""><td class="kiri">EURO ( EUR ) , 1</td>
<td class="kanan">15,341.45</td></tr>
<tr bgcolor=""><td class="kiri"> Renminbi China ( CNY ) , 1</td>
<td class="kanan">1,875.15</td></tr>
<tr bgcolor=""><td class="kiri">Won Korea ( KRW ) , 1</td>
<td class="kanan">10.75</td></tr>
</tbody></table>
</div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0tag:blogger.com,1999:blog-5570687492575968823.post-67500422633851849702013-11-08T01:38:00.003-08:002014-08-19T04:45:03.719-07:00SOAL UJIAN SERTIFIKASI KONSULTAN PAJAK BREVET A ( SPT OP )<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="-x-system-font: none; display: block; font-family: Helvetica,Arial,Sans-serif; font-size-adjust: none; font-size: 14px; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal; margin: 12px auto 6px auto;">
<a href="http://www.scribd.com/doc/182567235/Soal-Pengisian-SPT-Tahunan-USKP-2011-pdf" style="text-decoration: underline;" title="View Soal Pengisian SPT Tahunan (USKP 2011).pdf on Scribd">Soal Pengisian SPT Tahunan (USKP 2011).pdf</a> by <a href="http://www.scribd.com/ed-SUKconsulting" style="text-decoration: underline;" title="View ed-SUKconsulting's profile on Scribd">ed-SUKconsulting</a></div>
<iframe class="scribd_iframe_embed" data-aspect-ratio="0.772922022279349" data-auto-height="true" frameborder="0" height="null" id="doc_27387" scrolling="no" src="//www.scribd.com/embeds/182567235/content?start_page=1&view_mode=scroll&access_key=key-vwig88z111j09c0amlz&show_recommendations=true" width="null"></iframe><script type="text/javascript">(function() { var scribd = document.createElement("script"); scribd.type = "text/javascript"; scribd.async = true; scribd.src = "//www.scribd.com/javascripts/embed_code/inject.js"; var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(scribd, s); })();</script></div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0tag:blogger.com,1999:blog-5570687492575968823.post-75192101049132901402013-11-08T01:31:00.003-08:002013-11-25T00:10:54.507-08:00Format Surat Keterangan Bebas (SKB)<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="-x-system-font: none; display: block; font-family: Helvetica,Arial,Sans-serif; font-size-adjust: none; font-size: 14px; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal; margin: 12px auto 6px auto;">
<a href="http://www.scribd.com/doc/182565874/Permohonan-SKB-pdf" style="text-decoration: underline;" title="View Permohonan SKB.pdf on Scribd">Permohonan SKB.pdf</a> by <a href="http://www.scribd.com/ed-SUKconsulting" style="text-decoration: underline;" title="View ed-SUKconsulting's profile on Scribd">ed-SUKconsulting</a></div>
<iframe class="scribd_iframe_embed" data-aspect-ratio="0.654571843251089" data-auto-height="false" frameborder="0" height="600" id="doc_57115" scrolling="no" src="//www.scribd.com/embeds/182565874/content?start_page=1&view_mode=scroll&access_key=key-13tm6fsd36kw7lr7i3f9&show_recommendations=true" width="100%"></iframe></div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0tag:blogger.com,1999:blog-5570687492575968823.post-61014528288179417942013-11-08T01:15:00.003-08:002013-11-08T01:19:18.237-08:00<p style=" margin: 12px auto 6px auto; font-family: Helvetica,Arial,Sans-serif; font-style: normal; font-variant: normal; font-weight: normal; font-size: 14px; line-height: normal; font-size-adjust: none; font-stretch: normal; -x-system-font: none; display: block;"> <a title="View UU36-2008.pdf on Scribd" href="http://www.scribd.com/doc/182556679/UU36-2008-pdf" style="text-decoration: underline;" >UU36-2008.pdf</a> by <a title="View ed-SUKconsulting's profile on Scribd" href="http://www.scribd.com/ed-SUKconsulting" style="text-decoration: underline;" >ed-SUKconsulting</a></p><iframe class="scribd_iframe_embed" src="//www.scribd.com/embeds/182556679/content?start_page=1&view_mode=scroll&access_key=key-7wdp7e234kce6l7wlbg&show_recommendations=true" data-auto-height="false" data-aspect-ratio="0.60699865410498" scrolling="no" id="doc_41287" width="100%" height="600" frameborder="0"></iframe>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0tag:blogger.com,1999:blog-5570687492575968823.post-1088540386106212512013-11-07T23:54:00.001-08:002013-11-07T23:56:56.693-08:00SANKSI PERPAJAKAN<div dir="ltr" style="text-align: left;" trbidi="on">
<!--[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]--><br />
<!--[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-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;}
table.MsoTableGrid
{mso-style-name:"Table Grid";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-priority:59;
mso-style-unhide:no;
border:solid black 1.0pt;
mso-border-themecolor:text1;
mso-border-alt:solid black .5pt;
mso-border-themecolor:text1;
mso-padding-alt:0in 5.4pt 0in 5.4pt;
mso-border-insideh:.5pt solid black;
mso-border-insideh-themecolor:text1;
mso-border-insidev:.5pt solid black;
mso-border-insidev-themecolor:text1;
mso-para-margin:0in;
mso-para-margin-bottom:.0001pt;
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-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;}
</style>
<![endif]-->
<br />
<h1 align="center" style="text-align: center;">
Sanksi berupa Denda, Bentuk pengenaan
Denda dan Besarnya Denda</h1>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<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: 24.0pt;" valign="top" width="32"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;">No</b></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: 156.9pt;" valign="top" width="209"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;">PERIHAL</b></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: 139.5pt;" valign="top" width="186"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;">DASAR
HUKUM</b></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: 2.2in;" valign="top" width="211"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;">SANKSI
DENDA</b></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: 24.0pt;" valign="top" width="32"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
1</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: 156.9pt;" valign="top" width="209"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
SPT tidak disampaikan tepat waktu</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: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
UU KUP Pasal 7 ayat (1)</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: 2.2in;" valign="top" width="211"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
SPT Masa PPN<span style="mso-spacerun: yes;">
</span>= 500.000</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
SPT Masa lainya = 100.000</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: 24.0pt;" valign="top" width="32"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
2</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: 156.9pt;" valign="top" width="209"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
Pembetulan SPT karena pengungkapan ketidak
benaran sekalipun telah dilakukan pemeriksaan, tetapi belum dilakukan
tindakan penyidikan</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: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
UU KUP Pasal 8 ayat (3)</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: 2.2in;" valign="top" width="211"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">150%</b>
dari Jumlah Pajak yang Kurang dibayar</div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<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: 24.0pt;" valign="top" width="32"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br />
<a name='more'></a>3</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: 156.9pt;" valign="top" width="209"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
Pengusaha yang telah dikukuhkan sebagai PKP
tetapi tidak membuat Faktur Pajak atau membuat Faktur Pajak, tetapi tidak
tepat waktu</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: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
UU KUP Pasal 14 ayat (4)</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: 2.2in;" valign="top" width="211"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">2%</b>
dari Dasar Pengenaan Pajak</div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<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: 24.0pt;" valign="top" width="32"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
4</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: 156.9pt;" valign="top" width="209"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
Pengusaha yang telah dikukuhkan sebagai PKP
tetapi tidak mengisi Faktur Pajak secara lengkap</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: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
UU KUP Pasal 14 ayat (4)</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: 2.2in;" valign="top" width="211"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">2%</b>
dari Dasar Pengenaan Pajak</div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<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: 24.0pt;" valign="top" width="32"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
5</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: 156.9pt;" valign="top" width="209"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
PKP melaporkan Faktur Pajak tidak sesuai dengan
masa penerbitan Faktur Pajak</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: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
UU KUP Pasal 14 ayat (4)</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: 2.2in;" valign="top" width="211"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">2%</b>
dari Dasar Pengenaan Pajak</div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<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: 24.0pt;" valign="top" width="32"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
6</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: 156.9pt;" valign="top" width="209"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
Dalam hal <b style="mso-bidi-font-weight: normal;">Keberatan</b>
wajib pajak ditolak atau dikabulkan sebagian</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: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
UU KUP Pasal 25 ayat (9)</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: 2.2in;" valign="top" width="211"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">50%</b>
dari jumlah pajak berdasarkan Keputusan Keberatan dikurangi dengan pajak yg
sudah dibayar sebelum mengajukan Keberatan</div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<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: 24.0pt;" valign="top" width="32"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
7</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: 156.9pt;" valign="top" width="209"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
Dalam hal Permohonan <b style="mso-bidi-font-weight: normal;">Banding</b>
ditolak atau dikabulkan sebagian</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: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
UU KUP Pasal 27 ayat (5d)</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: 2.2in;" valign="top" width="211"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b style="mso-bidi-font-weight: normal;">100%</b> dari jumlah pajak
berdasarkan Putusan Banding dikurangi dengan pembayaran pajak yang telah
dibayar sebelum mengajukan Keberatan</div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<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: 24.0pt;" valign="top" width="32"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
8</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: 156.9pt;" valign="top" width="209"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
Setiap orang yang karena kealpaan :</div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Tidak menyampaikan SPT , atau</div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Menyampaikan SPT, tetapi isinya tidak benar
atau tidak lengkap.</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
Sehingga dapat menimbulkan kerugian pada pendapatan negara</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: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
UU KUP Pasal 38</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: 2.2in;" valign="top" width="211"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
Didenda paling sedikit 1 kali jumlah pajak terhutang yg tidak atau
kurang dibayar dan paling banyak 2 kali jumlah pajak terhutang yg tidak atau
kurang dibayar, atau pidana kurungan paling singkat 3 bulan atau paling lama
1 tahun</div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<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: 24.0pt;" valign="top" width="32"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
9</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: 156.9pt;" valign="top" width="209"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
Setiap orang yg dengan sengaja </div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Tidak mendaftarkan diri utk diberikan NPWP
atau tidak melaporkan usahanya utk dikukuhkan sebagai PKP</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Menyalahgunakan NPWP atau PKP</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Tidak menyampaikan SPT</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Menolak dilakukan Pemeriksaan</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Memperlihatkan pembukuan,pencatatan, dokumen
yang palsu</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Tidak menyelenggarakan pembukuan atau
pencatatan</div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Tidak menyetorkan pajak yg telah dipotong atau
dipungut </div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
Sehingga menimbulkan kerugian pada negara</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: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
UU KUP Pasal 39 ayat (1)</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: 2.2in;" valign="top" width="211"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
Pidana Penjara paling singkat 6 bulan dan paling lama 6 thn dengan
denda paling sedikit 2 kali jumlah pajak terhutang dan paling banyak 4 kali
jumlah pajak yang terhutang.</div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<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: 24.0pt;" valign="top" width="32"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
10</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: 156.9pt;" valign="top" width="209"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
Setiap orang yg dengan sengaja </div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Menerbitkan atau menggunakan Faktur
Pajak,Bukti Pemungutan Pajak,Bukti Pemotongan Pajak dan bukti SSP yang tidak
berdasarkan transaksi sebenarnya</div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Menerbitkan Faktur Pajak tetapi belum
dikukuhkan sebagai PKP</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: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
UU KUP Pasal 39 A</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: 2.2in;" valign="top" width="211"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
Pidana Penjara paling singkat 2 thn dan paling lama 6 thn dengan
denda paling sedikit 2 kali jumlah pajak dalam Faktur Pajak,bukti
pemungutan,bukti pemotongan dan SSP dan paling banyak 6 kali jumlah pajak
dalam Faktur Pajak,bukti pemungutan,bukti pemotongan dan SSP dan paling</div>
</td>
</tr>
<tr style="mso-yfti-irow: 11; 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: 24.0pt;" valign="top" width="32"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<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: 156.9pt;" valign="top" width="209"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<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: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<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: 2.2in;" valign="top" width="211"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
</tbody></table>
</div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com1tag:blogger.com,1999:blog-5570687492575968823.post-42209903861953802512013-11-05T22:14:00.001-08:002013-11-05T22:14:03.537-08:00KURS PAJAK 6 Nov s/d 12 Nov 2013<div dir="ltr" style="text-align: left;" trbidi="on">
Menetapkan Nilai Kurs
sebagai Dasar
Pelunasan Bea Masuk, <b>Pajak</b> Pertambahan Nilai Barang dan Jasa dan<b> Pajak</b>
Penjualan atas Barang Mewah, Bea Keluar, dan <b>Pajak Penghasilan</b> yang
berlaku untuk tanggal 06 November 2013
sampai dengan 12 November 2013, ditetapkan sebagai berikut :<br />
<br />
<br />
<table border="0" cellpadding="0" cellspacing="0" class="verdana85pt" style="width: 100%;"><tbody>
<tr>
<td style="width: 33px;">1.</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">11.116,00</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Dolar Amerika
Serikat (USD)</td>
<td width="46">1-</td>
</tr>
<tr>
<td>2</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">10.587,64</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Dolar Australia (AUD)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">3</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">10.623,12</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Dolar Canada (CAD)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">4</td>
<td style="width: 21px;">Rp</td>
<td style="text-align: right; width: 64px;">2.050,74</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Kroner Denmark (DKK)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">5</td>
<td style="width: 21px;">Rp</td>
<td style="text-align: right; width: 64px;">1.433,61</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Dolar Hongkong (HKD)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">6</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">3.531,68</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Ringgit Malaysia
(MYR)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">7</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">9.196,66</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Dolar Selandia Baru
(NZD)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">8</td>
<td style="width: 21px;">Rp</td>
<td style="text-align: right; width: 64px;">1.884,60</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Kroner Norwegia (NOK)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">9</td>
<td style="width: 21px;">Rp</td>
<td style="text-align: right; width: 64px;">17.880,68</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Poundsterling
Inggris (GBP)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">10</td>
<td style="width: 21px;">Rp</td>
<td style="text-align: right; width: 64px;">8.974,89</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Dolar Singapura (SGD)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">11</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">1.746,03</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Kroner Swedia (SEK)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">12</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">12.389,82</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Franc Swiss (CHF)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">13</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">11.337,85</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Yen Jepang (JPY)</td>
<td width="46">100-</td>
</tr>
<tr>
<td width="33">14</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">11,42</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Kyat Burma (BUK)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">15</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">181,07</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Rupee India (INR)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">16</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">39.434,84</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Dinar Kuwait (KWD)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">17</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">104,24</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Rupee Pakistan (PKR)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">18</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">257,80</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Peso Philipina (PHP)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">19</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">2.963,79</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Riyal Saudi Arabia
(SAR)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">20</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">84,89</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Rupee Sri Lanka (LKR)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">21</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">357,84</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Baht Thailand (THB)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">22</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">8.974,31</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Dolar Brunei
Darussalam (BND)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">23</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">15.295,90
</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Euro (EUR)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">24</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">1.825,36</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Yuan China (CNY)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">25</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">10,48</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Won Korea
(KRW) </td>
<td width="46">1-</td></tr>
</tbody></table>
</div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0tag:blogger.com,1999:blog-5570687492575968823.post-19855301222903535582013-11-01T00:44:00.001-07:002013-11-01T00:44:45.474-07:00RESUME UNDANG-UNDANG KUP<div dir="ltr" style="text-align: left;" trbidi="on">
<!--[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>
<w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel>
<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]--><br />
<br />
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo1; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">BAB <span style="mso-spacerun: yes;"> </span>I <span style="mso-spacerun: yes;"> </span>“ KETENTUAN
UMUM “</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l0 level1 lfo3; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span>PASAL 1</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">BAB II<span style="mso-tab-count: 1;"> </span>“ NPWP, PPKP, SPT, TATA CARA PEMBAYARAN
PAJAK”</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 2 </b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto;">
Kewajiban Mendaftarkan NPWP & PKP</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 2A</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto;">
Masa Pajak sama dengan 1 bulan kalender atau jangka waktu lain</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 3
s/d PASAL 7</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto;">
Kewajiban mengisi SPT</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 8</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto;">
Tata cara Pembetulan SPT</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 9</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Pembayaran dan Penyetoran Pajak + Sanksi Bunga 2% atas
keterlambatan Penyetoran Pajak</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 10</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Tata cara Pembayaran Pajak dengan menggunakan SSP
(Surat Setoran Pajak )</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 11</b></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Tata cara Kelebihan Pembayaran Pajak + Imbalan Bunga 2% per
bulan atas keterlambatan Pengembalian Kelebihan Pembayaran Pajak.</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">BAB<span style="mso-spacerun: yes;"> </span>III<span style="mso-spacerun: yes;"> </span>“
PENETAPAN DAN KETETAPAN PAJAK “</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 12
dan PASAL 13</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Prosedur Penetapan dan penerbitan Surat Ketetapan
Pajak</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 13A</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Tidak Menyampaikan SPT atau Menyampaikan SPT yang
isinya tidak benar atau tidak lengkap dapat dikenakan Sanksi Administrasi
berupa kenaikan 200% dari jumlah yang kurang bayar (SKPKB)</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 14</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Tata cara Penerbitan Surat Tagihan Pajak ( STP )</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 15</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Tatacara Penerbitan Surat Ketetapan Pajak Kurang Bayar
Tambahan ( SKPKBT )</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 16</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Pembetulan Surat Ketetapan Pajak</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 17</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Penerbitan Surat Ketetapan Pajak Lebih Bayar ( SKPLB )</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 17A</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Penerbitan Surat Ketetapan Pajak Nihil ( SKPN )</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 17B</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Tata cara Permohonan Pengembalian Kelebihan Pembayaran
Pajak </div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 17C
dan PASAL 17D</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Penerbitan Surat Keputusan Pengembalian Pendahuluan
Kelebihan Pajak ( SKPPKP ) wuntuk wajib pajak tertentu</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 17E</b></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Pengembalian PPN oleh wajib pajak luar negeri</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">BAB<span style="mso-spacerun: yes;"> </span>IV<span style="mso-spacerun: yes;"> </span>“
PENAGIHAN PAJAK “</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 18</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Dasar Penagihan Pajak ( STP,SKPKB,SKPKBT,SK Keberatan,
Putusan Banding, Peninjauan Kembali)</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 19</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Sanksi Administrasi berupa Bunga 2% per bulan atas
jumlah pajak yang masih harus dibayar atau kurang bayar pajak</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Angsuran atas Pembayaran Hutang Pajak.</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 20</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Penagihan Pajak dengan menggunakan Surat Paksa</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 21</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Kedudukan Negara sebagai Kreditur Preferen yang
mempunyai HAK MENDAHULU atas Aset milik Penanggung Pajak yang akan dilelang</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 22</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Saat Daluwarsa Penagihan Pajak</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 23</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Gugatan</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 24</b></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Tata cara Penghapusan Piutang Pajak</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">BAB<span style="mso-spacerun: yes;"> </span>V<span style="mso-spacerun: yes;"> </span>“
KEBERATAN DAN BANDING “</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">Pasal 25</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Tata cara dan Proses Pengajuan Keberatan</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">Pasal 26</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Keputusan Keberatan</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 26A</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Hak wajib pajak dalam proses Keberatan</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 27</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Tata cara Proses Pengajuan Banding</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 27A</b></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Pemberian Imbalan Bunga 2% per bulan akibat putusan
Keberatan, Banding dan Peninjauan Kembali dikabulkan seluruhnya atau sebagian
yang menyebabkan Lebih Bayar Pajak.</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">BAB<span style="mso-spacerun: yes;"> </span>VI “PEMBUKUAN DAN PEMERIKSAAN”</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 28</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Kewajiban Wajib Pajak untuk menyelenggarakan Pembukuan
atau Pencatatan.</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 29</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Proses Pemeriksaan Pajak</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 29A</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Pemeriksaan Kantor atas Wajib Pajak yg mendaftarkan
sahamnya dibursa efek</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 30</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Tata cara Penyegelan apabila wajib pajak tidak memenuhi
kewajibanya sebagaimana dimaksud dalam Pasal 29 ayat (3)huruf b</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 31</b></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Hak wajib pajak untuk menghadiri Pembahasan Akhir Hasil
Pemeriksaan</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">BAB
VII<span style="mso-spacerun: yes;"> </span>“ KETENTUAN KHUSUS “</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 32</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Wajib Pajak dapat menunjuk wakil untuk melaksanakan
hak dan kewajiban perpajakannya</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 34</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Tentang Kerahasian Data Wajib Pajak</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 35
dan PASAL 35A</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Direktur Jenderal Pajak dapat meminta Informasi atau
keterangan lain dari pihak ke tiga yang mempunyai hubungan dengan wajib pajak
yg sedang diperiksa.</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 36</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Proses Pengajuan Permohonan Pengurangan Sanksi
Administrasi dan pengurangan atau pembatalan Surat Ketetapan Pajak.</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 36A</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Hal Kelalaian Pegawai Pajak dalam melaksanakan
Undang-undang Perpajakan.</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 36B</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Kode Etik Pegawai Pajak</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 36C</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Komite Pengawasan Perpajakan</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 36D</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Direktorat Jenderal Pajak dapat diberi insentif atas
dasar Pencapaian Kinerja Tertentu</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 37</b></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Perubahan besarnya Imbalan Bunga dan Sanksi administrasi
diatur dengan Peraturan Pemerintah</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">BAB<span style="mso-spacerun: yes;"> </span>VIII “ KETENTUAN PIDANA “</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 38,
PASAL 39, PASAL 39A</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Tindak Pidana dalam Perpajakan</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 40</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Daluarsa Tindak Pidana Perpajakan 10 Tahun</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 41</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Sanksi atas Kerahasian wajib pajak yang dilanggar.</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 41A</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Tindak Pidana Perpajakan dalam memberikan Bukti atau
keterangan yang tidak benar</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 41B</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Tindak Pidana Perpajakan dalam hal menghalangi atau
mempersulit penyidikan</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 41C</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Seseorang yang dengan sengaja tidak memenuhi
kewajibanya sebagaimana dimaksud dalam Pasal 35A.( memberikan Informasi atau
keterangan )</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 43</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Tindak Pidana dalam Perpajakan ( Pasal 39 & 39B )
berlaku juga untuk wakil, kuasa, pegawai wajib pajak, atau pihak lain yg
menyuruh melakukan.</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 43A</b></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Pemeriksaan bukti permulaan sebelum dilakukan Penyidikan
tindak pidana perpajakan.</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">BAB<span style="mso-spacerun: yes;"> </span>IX “ PENYIDIKAN”</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">PASAL 44,
PASAL 44A, dan PASAL 44B</b></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Wewenang Penyidikan Tindak Pidana Perpajakan</div>
</div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0tag:blogger.com,1999:blog-5570687492575968823.post-1007805149524370302013-10-31T19:46:00.000-07:002013-10-31T19:46:52.407-07:00Dirjen Pajak Berencana Kawinkan NPWP dengan e-KTP <div dir="ltr" style="text-align: left;" trbidi="on">
<table class="contentpaneopen"><tbody>
<tr>
<td align="left" colspan="2" valign="top" width="70%">
<span class="small">
Ditulis oleh Okezone.com </span>
</td>
</tr>
<tr>
<td class="createdate" colspan="2" valign="top">
Tuesday, 29 October 2013 </td>
</tr>
<tr>
<td colspan="2" valign="top">
<strong>JAKARTA </strong>- Dalam rangka mengejar target
penerimaan <b>pajak</b> sebesar Rp1.280,4 triliun dalam APBN 2014, pemerintah
akan menyiapkan beberapa strategi. Cara tersebut yakni intensifikasi dan
ekstensifikasi<b> pajak.</b><br />
Direktur Jenderal Pajak Kementerian Keuangan Fuad Rahmany menyatakan,
untuk meningkatkan penerimaan tersebut pihaknya akan mengambil langkah
intensifikasi dan ekstensifikasi terhadap beberapa unsur pajak.<br />
"Intensifikasi
langkahnya dengan transisi dari manual ke IT Based dan digitalisasi
bagi para wajib pajak," tutur Fuad di Kantor Kementerian Keuangan,
Jakarta, Senin (28/10/2013).<br /><br />Selain itu, ungkap Fuad, pihaknya
akan melakukan penggalian terhadap potensi sektoral seperti pada sektor
pertambangan, properti, sawit, dan perdagangan untuk memaksimalkan
penerimaan pajak dari sektor-sektor tersebut.<br /><br />Sementara itu untuk
proses ekstensifikasi, selain terus menambah jumlah pegawai Ditjen
<b>Pajak</b> sebanyak 3.000 pegawai tahun ini, Fuad akan menerapkan Nomor Pokok
Wajib Pajak (NPWP) yang tereintegrasi dengan e-KTP.<br /><br />Menurut
dia, hal ini dapat dilakukan untuk memaksimalkan penerimaan Dirjen Pajak Berencana Kawinkan NPWP dengan e-KTP dari
orang pribadi. "Jadi nanti kita kawinkan e-KTP tersebut dengan NPWP,
agar orang pribadi dapat tersensus dengan baik," tandasnya. <br />
Sumber : Okezone.com<br />Tanggal: 28 Oktober 2013 </td></tr>
</tbody></table>
</div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0tag:blogger.com,1999:blog-5570687492575968823.post-35048310926303289392013-10-30T23:30:00.003-07:002014-08-20T19:54:42.946-07:00SOAL UJIAN SERTIFIKASI KONSULTAN PAJAK BREVET A 2009<div dir="ltr" style="text-align: left;" trbidi="on">
<!--[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]--><br />
<!--[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-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;}
</style>
<![endif]--><b>SOAL Ujian Sertifikasi Konsultan Pajak BREVET A</b><br />
<b>Mata Ujian KUP, PPSP, PP</b><br />
<b>Periode Mei Tahun
2009
</b><br />
<ol style="text-align: left;">
<li><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span>Karta
seorang pemuda yang ulet berkeinginan untuk memulai usahanya sendiri di rumah
tinggalnya yaitu usaha konveksi. Karta berkewajiban untuk mendaftarkan diri
sebagai wajib pajak paling lama…….</li>
</ol>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l23 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Ketika usaha konveksinya mulai dibuka</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l23 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Akhir bulan berikutnya setelah usaha konveksinya
beroperasi</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l23 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Akhir bulan berikutnya setelah bulan penghasilan
netonya melebihi PTKPnya</div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l23 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Pada saat Karta mempunyai niat membuka usaha
konveksi</div>
<div class="MsoNoSpacing" style="text-align: justify; text-indent: .5in;">
Jawaban ( b )
<span style="mso-spacerun: yes;"> </span></div>
<div class="MsoNoSpacing" style="text-align: justify; text-indent: .5in;">
PER-44/PJ/2008
Tentang “ Tata Cara Pendaftaran NPWP dan PKP “ Pasal 2 ayat (2)</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
“Wajib pajak
orang pribadi yang menjalankan usaha atau melakukan pekerjaan bebas
termasuk<span style="mso-spacerun: yes;"> </span>wajib pajak orang pribadi
pengusaha tertentu dan wajib pajak badan<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">, wajib mendaftarkan diri untuk memperoleh
NPWP paling lama 1 bulan setelah saat usaha mulai dijalankan</i></b> “</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="mso-tab-count: 1;"> </span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Farah
telah bekerja dan telah mempunyai NPWP sebelum melangsungkan pernikahanya
dengan Ratno. Karena Ratno seorang pengusaha dan mempunyai NPWP maka untuk
Farah…….</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l9 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>NPWP
Farah harus diusulkan untuk dihapuskan</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l9 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>NPWP
Farah tidak dihapuskan dan Farah harus tetap melaporkan kewajiban perpajakannya
sendiri</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l9 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>NPWP
Farah tidak perlu dihapuskan dan Farah tidak perlu melaksanakan kewajiban
perpajakannya karena suami sudah mempunyai NPWP</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l9 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>NPWP
Farah dapat diusulkan untuk dihapuskan apabila kewajiban perpajakannya
digabungkan dengan suaminya.</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban ( b )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Pasal 2 UU
KUP</div>
<a name='more'></a><br />
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Untuk
Meningkatkan kinerjanya PT Kedodoran melakukan pergantian karyawan, termasuk
karyawan bagian perpajakan, Setelah pergantian baru diketahui bahwa PT
Kedodoran belum memasukan SPT Masa PPN bulan Juli 2008. Sanksi yang dikenakan
atas keterlambatan yang harus dibayar PT Kedodoran adalah……</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l22 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Sanksi
administrasi bunga sebesar 2% per bulan keterlambatan</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l22 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Sanksi
administrasi denda sebesar Rp 100.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l22 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Sanksi
administrasi denda sebesar Rp 500.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l22 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Sanksi
administrasi denda sebesar Rp 1.000.000</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban (
c<span style="mso-spacerun: yes;"> </span>)</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Pasal 7 ayat
(1) UU KUP “ Cukup Jelas “</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Penyampaian
SPT Tahunandapat disampaikan dengan beberapa cara, kecuali……..</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Dikirim
melalui pos tercatat</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Dikirim
melalui semua jasa pengiriman surat dengan tanda bukti pengiriman tercatat</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Dimasukan
kedalam drop box pada kantor pajak dimana saja</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Dikirim
secara electronic</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban ( d )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
PMK – 181
/PMK.03 / 2007 , Pasal 8</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
“ Penyampaian
SPT oleh wajib pajak ke kantor pelayanan pajak, atau tempat lain yang
ditetapkan oleh Dirjen Pajak dapat dilakukan :</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l18 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Secara Langsung</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l18 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Melalui Pos dengan bukti pengiriman surat</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l18 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Dengan cara lain ( Jasa ekspedisi dan/atau
E-Filling melalui ASP )”</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>PT
Asal Jadi melaporkan SPT Masa Oktober 2008 menyatakan Lebih Bayar dan
dikompensasikan untuk masa pajak November 2008. Setelah dilakukan pemeriksaan
ternyata untuk masa pajak Oktober 2008 seharusnya tidak Lebih Bayar .Untuk PT
Asal Jadi dapat diterbitkan…….</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l15 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Surat
Ketetapan Pajak Kurang Bayar ditambah sanksi bunga 2 % atas kurang bayarnya</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l15 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Surat
Ketetapan Pajak Kurang Bayar ditambah sanksi kenaikan 100% dari jumlah kurang
bayar</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l15 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Surat
Ketetapan Pajak Kurang Bayar ditambah sanksi kenaikan 50% dari jumlah kurang
bayar</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l15 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Surat
Ketetapan Pajak Kurang Bayar ditambah sanksi kenaikan 150% dari jumlah kurang
bayar</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban ( b )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Pasal 13 UU
KUP “ Cukup Jelas “</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Berdasarkan
ketentuan perpajakan yang berlaku, imbalan bunga tidak dapat diberikan dalam
hal……</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Kelebihan
pembayaran pajak akibat putusan pengadilan pajak</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Kelebihan
pembayaran pajak akibat putusan keberatan yang tertuang dalam Surat Keputusan
Keberatan</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Kelebihan
pembayaran pajak akibat pembetulan surat tagihan pajak</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Kelebihan
pembayaran pajak akibat Surat Keputusan Pembatalan Ketetapan Pajak</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban ( c )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Pasal 11 UU
KUP dan PMK-195/PMK.03/2007 Tentang “Tata Cara Penghitungan dan Pemberian
Imbalan Bunga” Pasal 2</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Berdasarkan
ketentuan perpajakan yang berlaku, imbalan bunga tidak dapat diberikan dalam
hal……</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l11 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Kelebihan
pembayaran pajak akibat putusan keberatan yang tertuang dalam Surat Keputusan
Keberatan</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l11 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Kelebihan
pembayaran pajak akibat putusan Pengadilan Pajak</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l11 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Kelebihan
pembayaran pajak akibat pembetulan Surat Tagihan Pajak</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l11 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Kelebihan
pembayaran pajak akibat Surat Keputusan Pembatalan Ketetapan Pajak</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="text-align: justify; text-indent: .5in;">
Jawaban (
c<span style="mso-spacerun: yes;"> </span>)</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
UU KUP Pasal
11 ayat (1a)</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
“ Kelebihan
pembayaran pajak sebagai akibat adanya Surat Keputusan Keberatan, Surat
Keputusan Pembetulan,Surat Keputusan Pengurangan Sanksi Administrasi, Surat
Keputusan Penghapusan<span style="mso-spacerun: yes;"> </span>Sanksi
Administrasi, Surat Keputusan Pengurangan Ketetapan Pajak,Surat Keputusan
Pembatalan Ketetapan Pembayaran Pajak, dan Putusan Banding atau Putusan
Peninjauan Kembali, serta Surat Keputusan Pemberian Imbalan Bunga dikembalikan
kepada wajib pajak dengan ketentuan jika ternyata wajib pajak mempunyai utang
pajak, langsung diperhitungkan untuk melunasi terlebih dahulu utang pajak
tersebut.”</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Berikut
ini merupakan produk hukum yang dikeluarkan oleh Pengadilan Pajak, kecuali………</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l14 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Putusan
Sela</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l14 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Putusan
Banding</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l14 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Putusan
Gugatan</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l14 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Putusan
Peninjauan Kembali</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban ( d )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
UU Pengadilan
Pajak Pasal 77</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Ayat 1 “
Putusan Pengadilan Pajak<span style="mso-spacerun: yes;"> </span>merupakan
Putusan Akhir dan mempunyai kekuatan Hukum tetap “</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Ayat 2 “
Pengadilan Pajak dapat mengeluarkan <b style="mso-bidi-font-weight: normal;">Putusan
Sela</b> atas Gugatan berkenaan dengan permohonan sebagaimana dimaksud dalam
pasal 43 ayat (2)</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Ayat 3 “
Pihak-pihak yang bersengketa dapat mengajukan peninjauan kembali atas putusan
Pengadilan Pajak kepada Mahkamah Agung “</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Berikut
ini merupakan Produk Hukum yang dapat diterbitkan oleh Kepala Kantor Pelayanan
Pajak, kecuali………</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Surat
Ketetapan Pajak Kurang Bayar Tambahan ( SKPKBT )</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Surat
Keputusan Keberatan</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Surat
Keputusan Pembetulan</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Surat
Paksa.</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban ( b )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
UU KUP Pasal
26 ayat (1)</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
“DirekturJenderal
Pajak dalam jangka waktu paling lama 12 bulan sejak tanggal surat keberatan
diterima harus memberikan keputusan atas keberatan yang diajukan “</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
PER-49/PJ/2009
“ Tata Cara Pengajuan dan Penyelesaian Keberatan “</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Angka 30 : “
A.n Direktur Jenderal Pajak dalam hal Surat Keputusan Keberatan merupakan
wewenang Kepala Kantor Wilayah beserta nama, NIP dan tanda tangan pejabat yang
bersangkutan.</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Berikut
ini merupakan Surat Ketetapan Pajak yang merupakan Produk Hukum Ditjen Pajak,
kecuali…….</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l20 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Surat
Ketetapan Pajak Nihil (SKPN)</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l20 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Surat
Pemberitahuan Pajak Terhutang ( SPPT )</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l20 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Surat
Ketetapan Pajak Lebih Bayar ( SKPLB )</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l20 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Surat
Ketetapan Pajak Kurang Bayar Tambahan ( SKPKBT )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban ( b )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
UU KUP Pasal
18 “ SKPN, SKPLB, SKPKBT merupakan Surat Ketetapan yang ditetapkan Ditjen Pajak
karena suatu proses Pemeriksaan Pajak, sebagai sarana melakukan Penagihan
Pajak.”</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">11.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Yang
bukan merupakan Sanksi Administrasi dalam ketentuan Perpajakan :……….</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l10 level1 lfo13; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Denda</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l10 level1 lfo13; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Penyanderaan</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l10 level1 lfo13; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>BUnga</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l10 level1 lfo13; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Kenaikan</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban ( b )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Denda : UU
KUP Pasal 7, Pasal 8, Pasal 14, Pasal 25, Pasal 27</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Bunga : UU
KUP Pasal 8, Pasal 9, Pasal 13, Pasal 14, Pasal 19</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Kenaikan : UU
KUP Pasal 8, Pasal 13 , Pasal 15</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">12.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Sebab-sebab
diterbitkanya STP, kecuali……….</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l12 level1 lfo14; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Pajak
yang harus dibayar karena pembetulan SPT</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l12 level1 lfo14; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Pajak
dalam tahun berjalan tidak atau kurang bayar</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l12 level1 lfo14; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Wajib
pajak dikenakan sanksi administrasi berupa denda dan atau bunga</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l12 level1 lfo14; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Kekurangan
pembayaran akibat salah tulis dan atau salah hitung</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban (a )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Pembetulan
SPT yang menyebabkan Kurang Bayar tersebut harus dibayar sendiri ( UU KUP Pasal
8 )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">13.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Berikut
ini yang bukan merupakan syarat menyelenggarakan Pembukuan :</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l3 level1 lfo15; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Diselengarakan
dengan itikad baik</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l3 level1 lfo15; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Konsisten
menggunakan metode FIFO atau LIFO</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l3 level1 lfo15; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Pembukuan
harus disimpan selama 10 Tahun</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l3 level1 lfo15; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Disusun
dalam Bahasa Indonesia dan Mata Uang Rupiah</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban ( d )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
UU KUP Pasal
28 ayat (4)</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
“ Pembukuan
atau Pencatatan harus diselenggarakan di Indonesia dengan menggunakan huruf
latin, angka Arab, satuan mata uang Rupiah, dan disusun dalam bahasa Indonesia
atau dalam bahasa asing yang diizinkan oleh Menteri Keuangan”</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">14.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Wajib
Pajak dengan kemauan sendiri dapat membetulkan Surat Pemberitahuan yang telah
disampaikan dengan menyampaikan pernyataan tertulis, dengan syarat Direktur
Jenderal Pajak belum melakukan tindakan :………</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l21 level1 lfo16; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Penyidikan</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l21 level1 lfo16; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Pemeriksaan
bukti permulaan</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l21 level1 lfo16; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Menerbitkan
Surat Ketetapan Pajak</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l21 level1 lfo16; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Jawaban
a, b, dan c, salah</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban (d )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
UU KUP Pasal
8 : “ Wajib Pajak dengan kemauan sendiri dapat membetulkan Surat Pemberitahuan
yang telah disampaikan dengan menyampaikan pernyataan tertulis, <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">dengan
syarat Direktur Jenderal Pajak belum melakukan Tindakan Pemeriksaan “</i></b></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">15.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Tuan
Similis adalahpengusaha besar yang tinggal di Surabaya, yang bersangkutan
diterbitkan Surat Ketetapan Kurang Bayar pada tanggal 27 Maret 2010 atas
kewajiban pajak penghasilan untuk tahun pajak 2008 dan yang bersangkutan
menyetujui besarnya ketetapan, maka Surat Ketetapan Pajak Kurang Bayar tersebut
harus dilunasi paling lama :……..</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l5 level1 lfo17; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>26
April 2010</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l5 level1 lfo17; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>26
April 2011</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l5 level1 lfo17; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>27
April 2010</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l5 level1 lfo17; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>27
April 2011</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban (a )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
UU KUP pasal
9 ayat (4)</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
STP, SKPKB,
SKPKBT, SK Keberatan, SK Pembetulan, Putusan Banding serta Putusan Peninjauan
Kembali , yang menyebabkan jumlah pajak yang harus dibayar bertambah, <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">harus
dilunasi dalam jangka waktu 1 bulan sejak tanggal diterbitkanya.</i></b></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">16.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Apabila
terdapat pajak yang tidak atau kurang bayar oleh wajib pajak orang pribadi,
Direktur Jenderal Pajak dapat menerbitkan SKPKBT ( Surat Ketetapan Pajak Kurang
Bayar Tambahan ) untuk Pajak Penghasilan Tahun Pajak 2010, paling lama……………………</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l16 level1 lfo18; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>31
Desember 2015</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l16 level1 lfo18; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>31
Desember 2020</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l16 level1 lfo18; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>31
Maret 2015</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l16 level1 lfo18; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>5Tahun
setelah diterbitkanya Surat Ketetapan Pajak Kurang Bayar</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban ( a )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
UU KUP Pasal
13 ayat (1) “ Dalam jangka waktu 5 tahun setelah saat terhutangnya pajak atau
berakhirnya Masa Pajak, bagian tahun pajak atau tahun pajak, Direktur Jenderal
Pajak dapat menerbitkan Surat Ketetapan Pajak Kurang Bayar dalam hal………”</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">17.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Apabila
terdapat Wajib Pajak Orang Pribadi yang menyampaikan Surat Pemberitahuan
Tahunan Pajak Penghasilan Tahun Pajak 2008 pada tanggal 31 Maret 2009, maka
kewajiban pajak tersebut :</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l13 level1 lfo19; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Dikenai
Sanksi Administrasi berupa Bunga sebesar Rp 100.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l13 level1 lfo19; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Dikenai
Sanksi Administrasi berupa Kenaikan sebesar Rp 100.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l13 level1 lfo19; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Dikenai
Sanksi Administrasi berupa Denda <span style="mso-spacerun: yes;"> </span>sebesar
Rp 100.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l13 level1 lfo19; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Tidak
dikenai Sanksi Administrasi</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban ( d )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
UU KUP Pasal
3 ayat (3) huruf b</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">18.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Apabila
Pajak yang terhutang bagi wajib pajak orang pribadi untuk Pajak Penghasilan
Tahunan Pajak 2010 ternyata besarnya sama besarnya dengan kredit pajak, maka
wajib pajak :……..</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l7 level1 lfo20; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Wajib
menyampaikan SPT Tahunan Pajak Penghasilan paling lama tanggal 31Maret 2011</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l7 level1 lfo20; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Wajib
menyampaikan SPT Tahunan Pajak Penghasilan paling lama tanggal 25 Maret 2011</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l7 level1 lfo20; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Tidak
wajib menyampaikan SPT Tahunan Pajak Penghasilan</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l7 level1 lfo20; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Jawaban
a, b, dan c<span style="mso-spacerun: yes;"> </span>salah</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban ( a )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
UU KUP Pasal
3 ayat (1) </div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<b>SOAL Essay 1</b></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Sesuai
ketentuan perundang-undangan perpajakan yang berlaku disebutkan bahwa setiap
wajib pajak wajib mengisi Surat Pemberitahuan dengan benar, lengkap, dan jelas,
dalam bahasa Indonesia dengan menggunakan huruf latin, angka Arab, satuan mata
uang Rupiah, dan menandatangani serta menyampaikan ke kantor Direktorat
Jenderal pajak tempat terdaftar.</div>
<div class="MsoNoSpacing" style="text-align: justify; text-indent: .5in;">
Apa yang
dimaksud bahwa SPT harus diisi dengan benar, lengkap dan jelas ?</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="text-align: justify; text-indent: .5in;">
Jawaban :</div>
<div class="MsoNoSpacing" style="text-align: justify; text-indent: .5in;">
Dasar Hukum :
UU KUP Pasal 3</div>
<div class="MsoNoSpacing" style="text-align: justify; text-indent: .5in;">
SPT harus
diisi dengan benar, lengkap dan jelas adalah :</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l4 level1 lfo21; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">Benar</b>,
adalah Benar dalam perhitungan, termasuk benar dalam penerapan ketentuan
peraturan perundang-undangan perpajakan, dalam penulisan dan sesuai dengan
keadaan yang sebenarnya.</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l4 level1 lfo21; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">Lengkap</b>,
adalah memuat semua unsure-unsur yang berkaitan dengan objek pajak dan unsure-unsur
lain yang harus dilaporkan dalam Surat Pemberitahuan</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l4 level1 lfo21; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;">Jelas</b>,
adalah melaporkan asal-usul atau sumber dari objek pajak dan unsure-unsur lain
yang harus dilaporkan dalam Surat Pemberitahuan.</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<b>Soal Essay 2</b></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Apakah yang
dimaksud dengan <b style="mso-bidi-font-weight: normal;">Sengketa Pajak</b> , dan
dimana tempat menyelesaikan Sengketa Pajak di ranah Yudikatif ?</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban :</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Dasar Hukum :
UU Pengadilan Pajak Pasal 1 ayat (5)</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Sengketa
Pajak</i></b> adalah : Sengketa yang timbul dalam bidang perpajkan antara Wajib
Pajak dengan Pejabat yang berwenang sebagai akibat dikeluarkannya keputusan
yang dapat diajukan Banding atau Gugatan kepada Pengadilan pajak berdasarkan
peraturan perundang-undangan perpajakan, termasuk Gugatan atas pelaksanaan
penagihan berdasarkan Undang-undang Penagihan Pajak dengan Surat Paksa</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Penyelesaian
dalam ranah Yudikatif </div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l4 level1 lfo21; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Banding dan Gugatan <span style="mso-tab-count: 2;"> </span>= Pengadilan Pajak</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l4 level1 lfo21; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Peninjauan Kembali<span style="mso-tab-count: 2;"> </span>= Mahkamah Agung</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<b>Soal Essay 3</b></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Dasar
Penagihan Pajak</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l19 level1 lfo22; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Produk
Hukum apa saja yang menjadi Dasar Penagihan Pajak ?</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l19 level1 lfo22; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Kapan
dasar Penagihan Pajak harus dilunasi ?</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l19 level1 lfo22; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Dalam
hal Wajib Pajak mengajukan keberatan, berapa jumlah utang pajak yang harus
dilunasi sebelum mengajukan keberatan ?</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban :</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l1 level1 lfo23; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Produk
Hukum yang menjadi dasar Penagihan Pajak : ( UU KUP Pasal 18 )</div>
<div class="MsoNoSpacing" style="margin-left: 1.5in; mso-list: l17 level1 lfo24; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Surat Tagihan Pajak (STP)</div>
<div class="MsoNoSpacing" style="margin-left: 1.5in; mso-list: l17 level1 lfo24; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Surat Ketetapan Pajak Kurang Bayar ( SKPKB )</div>
<div class="MsoNoSpacing" style="margin-left: 1.5in; mso-list: l17 level1 lfo24; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Surat Ketetapan Pajak Kurang Bayar Tambahan (
SKPKBT )</div>
<div class="MsoNoSpacing" style="margin-left: 1.5in; mso-list: l17 level1 lfo24; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Surat Keputusan Pembetulan</div>
<div class="MsoNoSpacing" style="margin-left: 1.5in; mso-list: l17 level1 lfo24; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Surat Keputusan Keberatan</div>
<div class="MsoNoSpacing" style="margin-left: 1.5in; mso-list: l17 level1 lfo24; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Putusan Banding</div>
<div class="MsoNoSpacing" style="margin-left: 1.5in; mso-list: l17 level1 lfo24; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Putusan Peninjauan Kembali</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; text-align: justify;">
Yang
mengakibatkan jumlah pajak masih harus dibayar bertambah, merupakan dasar
Penagihan Pajak</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l1 level1 lfo23; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Kapan
dasar Penagihan Pajak harus dilunasi : ( UU KUP Pasal 9 ayat (3)</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; text-align: justify;">
Harus
dilunasi<span style="mso-spacerun: yes;"> </span>dalam jangka waktu 1 bulan
sejak tanggal diterbitkan.</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l1 level1 lfo23; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Dalam
hal Wajib Pajak mengajukan keberatan, berapa jumlah utang pajak yang harus
dilunasi sebelum mengajukan keberatan </div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; text-align: justify;">
( UU KUP
Pasal 25 ayat (3a) )</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; text-align: justify;">
Sebelum
wajib pajak mengajukan Keberatan Pajak, maka wajib pajak harus melunasi <span style="mso-spacerun: yes;"> </span>utang pajaknya minimal sebesar yang telah
disetujui wajib pajak pada saat pembahasan akhir hasil pemeriksaan, sebelum
Surat Keberatan disampaikan.</div>
</div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0tag:blogger.com,1999:blog-5570687492575968823.post-69397464370337337222013-10-29T19:45:00.001-07:002013-10-31T19:39:28.571-07:00Kurs Pajak yang Berlaku dari 30 Oktober 2013 - 5 Nopember 2013<div dir="ltr" style="text-align: left;" trbidi="on">
<div>
Kurs <b>Pajak</b> yang Berlaku dari 30 Oktober 2013 - 5 Nopember 2013 berdasarkan Keputusan Menteri Keuangan Nomor Keputusan Menteri Keuangan No. 47/KM.11/2013
tanggal 29 Oktober 2013.<br />
Bila di situs ini terlambat update silakan mengunjungi situs www.depkeu.go.id atau www.beacukai.go.id
</div>
<table align="center" cellpadding="2" cellspacing="0" class="viewTable" style="border: 0; font-size: 110%; width: 80%px;"><tbody>
<tr bgcolor=""><td class="kiri">Dollar Amerika Serikat ( USD ) , 1</td>
<td class="kanan">11,078.00</td></tr>
<tr bgcolor=""><td class="kiri">Dolar Australia ( AUD ) , 1</td>
<td class="kanan">10,667.29</td></tr>
<tr bgcolor=""><td class="kiri">Dolar Canada ( CAD ) , 1</td>
<td class="kanan">10,656.25</td></tr>
<tr bgcolor=""><td class="kiri">Kroner Denmark ( DKK ) , 1</td>
<td class="kanan">2,048.58</td></tr>
<tr bgcolor=""><td class="kiri">Dolar Hongkong ( HKD ) , 1</td>
<td class="kanan">1,428.73</td></tr>
<tr bgcolor=""><td class="kiri">Ringgit Malaysia ( MYR ) , 1</td>
<td class="kanan">3,507.48</td></tr>
<tr bgcolor=""><td class="kiri">Dolar Selandia Baru ( NZD ) , 1</td>
<td class="kanan">9,271.73</td></tr>
<tr bgcolor=""><td class="kiri">Kroner Norwegia ( NOK ) , 1</td>
<td class="kanan">1,878.12</td></tr>
<tr bgcolor=""><td class="kiri">Poundsterling Inggris ( GBP ) , 1</td>
<td class="kanan">17,935.30</td></tr>
<tr bgcolor=""><td class="kiri">Dolar Singapura ( SGD ) , 1</td>
<td class="kanan">8,956.37</td></tr>
<tr bgcolor=""><td class="kiri">Kroner Swedia ( SEK ) , 1</td>
<td class="kanan">1,745.68</td></tr>
<tr bgcolor=""><td class="kiri">Franc Swiss ( CHF ) , 1</td>
<td class="kanan">12,406.32</td></tr>
<tr bgcolor=""><td class="kiri">Yen Jepang ( JPY ) , 100</td>
<td class="kanan">11,356.28</td></tr>
<tr bgcolor=""><td class="kiri">Kyat Myanmar ( MMK ) , 1</td>
<td class="kanan">11.40</td></tr>
<tr bgcolor=""><td class="kiri">Rupee India ( INR ) , 1</td>
<td class="kanan">180.00</td></tr>
<tr bgcolor=""><td class="kiri">Dinar Kuwait ( KWD ) , 1</td>
<td class="kanan">39,293.42</td></tr>
<tr bgcolor=""><td class="kiri">Rupee Pakistan ( PKR ) , 1</td>
<td class="kanan">104.06</td></tr>
<tr bgcolor=""><td class="kiri">Peso Philipina ( PHP ) , 1</td>
<td class="kanan">257.08</td></tr>
<tr bgcolor=""><td class="kiri">Riyad Saudi Arabia ( SAR ) , 1</td>
<td class="kanan">2,953.67</td></tr>
<tr bgcolor=""><td class="kiri">Rupee Srilanka ( LKR ) , 1</td>
<td class="kanan">84.77</td></tr>
<tr bgcolor=""><td class="kiri">Baht Thailand ( THB ) , 1</td>
<td class="kanan">356.28</td></tr>
<tr bgcolor=""><td class="kiri">Dolar Brunei D. ( BND ) , 1</td>
<td class="kanan">8,959.70</td></tr>
<tr bgcolor=""><td class="kiri">EURO ( EUR ) , 1</td>
<td class="kanan">15,281.11</td></tr>
<tr bgcolor=""><td class="kiri">Renminbi China ( CNY ) , 1</td>
<td class="kanan">1,820.44</td></tr>
<tr bgcolor=""><td class="kiri">Won Korea ( KRW ) , 1</td>
<td class="kanan">10.45</td></tr>
</tbody></table>
</div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0tag:blogger.com,1999:blog-5570687492575968823.post-19689542218607909682013-10-24T20:40:00.000-07:002014-08-20T19:56:03.399-07:00SOAL UJIAN SERTIFIKASI KONSULTAN PAJAK B JUNI 2012<div dir="ltr" style="text-align: left;" trbidi="on">
<!--[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]--><br />
<!--[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-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;}
</style>
<![endif]-->
<br />
<h1 align="center" style="text-align: center;">
<span style="font-size: 22.0pt; line-height: 115%;">SOAL UJIAN SERTIFIKASI KONSULTAN PAJAK B</span></h1>
<div align="center" class="MsoNoSpacing" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">Mata Ujian
KUP, PPSP, PP</span></b></div>
<div align="center" class="MsoNoSpacing" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">Periode Juni
Tahun 2012</span></b></div>
<div class="MsoNoSpacing">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt;">PT.Dika Menerima
pemberitahuan dari Dirjen <b>Pajak</b> bahwa permohonan keberatan atas SKPKB-nya tidak
dapat dipertimbangkan karena disampaikan melewati jangka waktu yang telah
ditentukan. Upaya hukum dapat dilakukan PT.Dika berkaitan dengan keberatan atas
SKPKB-nya adalah………</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Mengajukan
Gugatan</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Mengajukan
Banding</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Mengajukan
Peninjauan Kembali</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Mengajukan
Permohonan Pembatalan.</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Jawaban ( d )</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Dasar Hukum : Pasal 36 ayat (1) huruf b UU KUP</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">“ Dirjen Pajak karena jabatan atau atas permohonan
wajib pajak dapat mengurangkan atau membatalkan SuratKetetapan Pajak yang tidak
benar “</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Maka Upaya Hukum yang dapat dilakukan PT.Dika apabila
permohonan keberatan atas SKPKB-nya tidak dapat dipertimbangkan karena tidak
memenuhi syarat formal adalah mengajukan Permohonan Pembatalan SKP yang tidak
benar.</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt;">Berdasarkan hasil
penelitian SPT PPh Badan PT.Rubi untuk tahun 2011 yang dissampaikan tanggal 30
April 2012 dengan PPh Pasal 29 sebesar Rp 50.000.000 ditemukan adanya kesalahan
hitung yang menyebabkan kekurangan pembayaran PPh pasal 29 sebesar Rp
175.000.000. Untuk menagih kekurangan pembayaran <b>pajak</b> tersebut produk hukum
yang diterbitkan tanggal 10 Juli 2012 adalah ……….</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">SKPKB dengan
sanksi administrasi berupa bunga 6%</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">SKPKB dengan
sanksi administrasi berupa bunga 14%</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">STP dengan sanksi
administrasi berupa bunga 6%</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">STP dengan sanksi
administrasi berupa bunga 14%</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Jawaban ( c )</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Dasar Hukum : Pasal 14 ayat (1) huruf b UU KUP</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">“ Dirjen Pajak dapat menerbitkan Surat Tagihan Pajak
apabila : b. dari hasil penelitian terdapat kekurangan pembayaran pajak sebagai
akibat salah tulis dan/atau salah hitung“</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Pasal 14 ayat (3) UU KUP : “ Jumlah kekurangan pajak
yang terhutang dalam Surat Tagihan Pajak sebagaimana dimaksud pada ayat (1)<span style="mso-spacerun: yes;"> </span>ditambah dengan sanksi administrasi berupa
bunga sebesar 2% per bulan untuk paling lama 24 bulan, dihitung sejak saatnya
terhutangnya pajak atau berakhirnya masa pajak, bagian tahun pajak, atau tahun
pajak sampai dengan diterbitkanya Surat Tagihan Pajak.</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br />
<a name='more'></a><br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt;">Kasus dibawah ini
termasuk dalam pengertian <b style="mso-bidi-font-weight: normal;">Sengketa Pajak</b>
sebagaimana diatur dalam Undang-undang Pengadilan Pajak, Kecuali………………..</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Sengketa yang
timbul akibat dilaksanakanya SK Pembetulan</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Sengketa yang
timbul akibat dilakukanya penyanderaan</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Sengketa yang
timbul akibat pengumuman lelang</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Sengketa yang
timbil akibat dilakukanya penyitaan</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Jawaban ( b )</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Dasar Hukum : Pasal 1 angka 5 UU Pengadilan <b>Pajak</b></span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">“ Sengketa Pajak adalah sengketa yang timbul dalam
bidang perpajakan antara wajib pajak atau penanggung pajak dengan pejabat yang
berwenang sebagai akibat dilkeluarkanya keputusan yang dapat diajukan Banding
atau Gugatan kepada pengadilan pajak berdasarkan Undang-undang Perpajakan,
termasuk Gugatan atas pelaksanaan penagihan berdasarkan UU PPSP “</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt;">Terhadap PT XYZ
telah dilakukan pemeriksaan dan diterbitkan Surat Ketetapan <b>Pajak</b> Kurang Bayar
( SKPKB ) untuk tahun pajak 2009.Sampai dengan jatuh tempo pembayaran PT.XYZ
tidak melakukan pembayran karena kesulitan likuiditas. KPP tempat wajib pajak
terdaftar melakukan penagihan terhadap PT.XYZ dapat diterbitkan STP Bunga
penagihan yang dihitung……….</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Dari tanggal
jatuh tempo s.d tanggal diterbitkanya STP maksimal 24 bulan</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt;">Dari tanggal
jatuh tempo s.d tanggal diterbitkanya STP maksimal 10 tahun sejak tanggal SKP</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt;">Dari tanggal
jatuh tempo s.d tanggal diterbitkanya STP maksimal 5 tahun sejak tanggal jatuh
tempo</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Jawaban a, b, dan
c Salah</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Jawaban ( d )</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Dasar Hukum : Pasal 19 ayat (1) UU KUP</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">“ Apabila SKPKB, SKPKBT, SK Pembetulan, SK Keberatan,
Putusan Banding atau Putusan PK, yang menyebabkan jumlah pajak yang masih harus
dibayar bertambah, pada saat jatuh tempo pelunasan tidak atau kurang dibayar,
atas jumlah yang tidak atau kurang dibayar itu dikenai sanksi administrasi
berupa bunga sebesar 2 % per bulan untuk seluruh masa, yang dihitung dari
tanggal jatuh tempo sampai dengan tanggal pelunasan atau tanggal diterbitkanya
Surat Tagihan Pajak, dan bagian dari bulan dihitung penuh 1 bulan.</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">PT.XYZ merupakan
wajib<b> pajak</b> dengan criteria tertentu telah menyampaikan SPT Masa PPN bulan
Maret 2012 pada tanggal 20 April 2012 , dengan informasi sebagai berikut :</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Pajak Keluaran<span style="mso-spacerun: yes;">
</span><span style="mso-tab-count: 5;"> </span>Rp
210.000.000</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Pajak Masukan yang dapat dikreditkan<span style="mso-tab-count: 2;"> </span>Rp 240.000.000</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Kelebihan Pembayaran Pajak<span style="mso-tab-count: 4;"> </span>Rp<span style="mso-spacerun: yes;"> </span>30.000.000</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Apabila atas kelebihan pembayaran pajak tersebut
diminta pengembalian (restitusi ) maka terhadap PT.XYZ dapat diterbitkan ……..</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l2 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt;">SKPPKP dalam
jangka waktu paling lama 1 bulan sejak diterima permohonan dan setelah
dilakukan penelitian</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l2 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt;">SKPPKP dalam
jangka waktu paling lama 3 bulan sejak diterima permohonan dan dilakukan
penelitian</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l2 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt;">SKPLB dalam
jangka waktu paling lama 1 bulan sejak diterima permohonan dan telah dilakukan
pemeriksaan kantor</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l2 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">SKPLB dalam
jangka waktu paling lama 3 bulan sejak diterima permohonan dan telah dilakukan
pemeriksaan kantor</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Jawaban ( a )</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Dasar Hukum : Pasal 17C Ayat (1) UU KUP </span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">“ Dirjen Pajak setelah melakukan penelitian atas
permohonan pengembalian kelebihan pembayaran pajak dari wajib pajak dengan
criteria tertentu, menerbitkan Surat Keputusan Pengembalian Pendahuluan Kelebihan
Pajak paling lama 3 bulan sejak permohonan diterima secara lengkap untuk Pajak
Penghasilan dan paling lama 1 bulan untuk PPN “</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt;">Dirjen Pajak (
Pemeriksa Pajak ) melakukan pemeriksaan Pajak terhadap PT.XYZ berdasarkan Surat
Perintah Pemeriksaan Pajak (SP3) tertanggal 16 Juni 2011. Pemeriksaan tersebut
dilakukan atas hak dan kewajiban wajib pajak untuk tahun 2008. Atas permintaan
DJP, Wajib pajak menyerahkan seluruh berkas yang diminta. Selanjutnya DJP
menerbitkan SKPKB pada tanggal 14 Februari 2012 sebesar Rp 10.000.000.000
kemudian diketahui bahwa dalam pemeriksaan tidak dilakuka pembahasan akhir
dengan wajib pajak , dengan demikian DJP dapat……..</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Menghapuskan
SKPKB yang tidak benar karena dalam penerbitannya tidak dilakuka pembahasan
akhir</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Mengurangi SKPKB
yang tidak benar karena dalam penerbitanya tidak dilakukan pembahasan akhir
dengan WP</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Membatalkan SKPKB
karena dalam penerbitanya tidak dilakukan pembahasan akhir dengan WP</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Jawaban a, b, dan
c benar</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Jawaban ( c )</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Dasar Hukum : Pasal 36 ayat (1) huruf d UU KUP</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">“ Dirjen Pajak karena jabatan atau atas permohonan
Wajib <b>Pajak</b> dapat membatalkan hasil pemeriksaan pajak atau Surat Ketetapan
Pajak dari hasil pemeriksaan yang dilaksanakan tanpa Penyampaian Surat
Pemberitahuan Hasil Pemeriksaan (SPHP) atau Pembahasan Akhir hasil pemeriksaan
dengan Wajib Pajak.”</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Wajib Pajak yang
mengajukan pembetulan Surat Ketetapan Pajak Nihil (SKPN) untuk tahun pajak 2009
yang diterbitkan pada tanggal 11 November 2013 dan mengakibatkan kelebihan
pembayaran pajak sebesar Rp 30.000.000, maka atas kelebihan pajak tersebut
dikembalikan………</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l10 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Dan diberikan
pengurangan sanksi administrasi berupa bunga dan denda</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l10 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Tidak diberikan
imbalan bunga karena produk hukum yang diterbitkan adalah Surat Ketetapan Pajak
Nihil</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l10 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Ditambah dengan
imbalan bunga sebesar 2% per bulan untuk paling lama 24 bulan</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l10 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Tidak diberikan
imbalan bunga karena yang diberikan imbalan bunga hanya kelebihan pembayaran
pajak sebagai akibat keberatan, banding atau peninjauan kembali ke Mahkamah
Agung</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Jawaban ( c )</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Dasar Hukum : Pasal 27A UU KUP</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Ayat (1) ;”Apabila pengajuan keberatan, permohonan
banding, atau permohonan peninjauan kembali dikabulkan sebagian atau
seluruhnya, selama pajak yang masih harus dibayar sebagaimana dimaksud dalam
SKPKB,SKPKBT,SKPN,SKPLB yang telah dibayar menyebabkan kelebihan pembayaran
pajak, kelebihan pembayaran dimaksuddikembalikan dengan ditambah imbalan bunga
sebesar 2% per bulan untuk paling lama 24 bulan “</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Liem Bhan Piet
adalah seorang Warga Negara Indonesia yang berdomisili di Surakarta, tetapi yang
bersangkutan terdaftar sebagai Wajib Pajak di KPP Wajib Pajak Besar Orang
Pribadi.Kasus tersebut terjadi karena………..</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l9 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt;">Liem Bhan Piet
merupakan Wajib <b>Pajak</b> orang pribadi yang mempunyai penghasilan sangat besar</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l9 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt;">Liem Bhan Piet
merupakan wajib pajak orang pribadi yang berdasarkan Undang-undang KUP harus
terdaftar di KPP Wajib Pajak Besar Orang Pribadi karena mempunyai penghasilan
sangat besar</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l9 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt;">Liem Bhan Piet
merupakan wajib pajak orang pribadi yang mempunyai penghasilan sangat besar dan
tempat usahanya berkedudukan di wilayah KPP Wajib Pajak Besar Orang Pribadi</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l9 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt;">Liem Bhan Piet
merupakan wajib pajak orang pribadi yang ditetapkan Direktur Jenderal Pajak
terdaftar di KPP Wajib Pajak Besar Orang Pribadi</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Jawaban ( d )</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Dasar Hukum : Pasal 2 ayat (3) Huruf a UU KUP</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">“Dirjen Pajak dapat menetapkan : tempat pendaftaran
dan atau tempat pelaporan usaha selain yang ditetapkan pada ayat (1) dan ayat
(2)</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt;">Setelah dilakukan
pemeriksaan terhadap Surat Pemberitahuan Tahunan <b>Pajak</b> Penghasilan PT.Tam Yam
untuk tahun pajak 2009, kemudian diterbitkan Surat Ketetapan Pajak Kurang Bayar
tertanggal 11 November 2012. Jumlah pajak yang masih harus dibayar dalam SKPKB
tersebut adalah Rp 100.000.000. Dalam pembahasan akhir, wajib pajak hanya
menyetujui besarnya jumlah pajak yang seharusnya dikenakan adalah sebesar Rp
10.000.000 . pada tanggal 1 Desember 2012, Wajib pajak mengajukan keberatan ke
Direktur Jenderal Pajak terhadap jumlah SKPKB tersebut. Sampai dengan saat
wajib pajak mengajukan keberatan, wajib pajak tidak membayar sedikitpun dalam
SKPKB tersebut.Oleh karena itu ……….</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Keberatan Wajib
Pajak memenuhi persyaratan Formal tetapi tidak memenuhi persyaratan materiil</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Keberatan Wajib
Pajak tidak memenuhi persyaratan Formal</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Memenuhi
persyaratan formal dan materiil</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Tidak memenuhi
persyaratan formal dan materiil</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Jawaban ( b )</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Dasar Hukum : Pasal 25 Ayat (3a)</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">“ Dalam hal wajib pajak mengajukan keberatan atas
surat ketetapan pajak, wajib pajak wajib melunasi pajak yang masih harus
dibayar paling sedikit sejumlah yang telah disetujui wajib pajak dalam
pembahasan akhir hasil pemeriksaan, sebelum surat keberatan disampaikan.”</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt;">PT.XYZ menerima Surat Keputusan Keberatan yang
mengakibatkan <b>pajak</b> yang masih harus dibayar sebesar Rp 500.000.000 diterbitkan
pada tanggal 1 Juni 2012.Berdasarkan UU KUP, batas akhir pelunasan Surat
Keputusan Keberatan tersebut paling lama adalah pada tanggal…..</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">30 juni 2012</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">31 Juli 2012</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">1 Juli 2012</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">2 Juli 2012</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Jawaban ( a )</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">Dasar Hukum : Pasal 9 ayat (3) UU KUP</span></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<span style="font-size: 12.0pt;">“ Surat Tagihan Pajak , Surat Ketetapan Pajak Kurang
Bayar, serta Surat Ketetapan Pajak Kurang Bayar Tambahan, Surat Keputusan
Keberatan, Surat Keputusan Pembetulan, Putusan Banding, serta Putusan
Peninjauan Kembali, yang menyebabkan jumlah pajak yang harus dibayar bertambah,
harus dilunasi dalam jangka waktu 1 bulan sejak tanggal diterbitkan.</span></div>
</div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0tag:blogger.com,1999:blog-5570687492575968823.post-51368149674971010062013-10-22T19:57:00.001-07:002013-10-22T19:57:53.255-07:00KURS PAJAK <div dir="ltr" style="text-align: left;" trbidi="on">
<div style="text-align: justify;">
Menetapkan Nilai Kurs
sebagai Dasar
Pelunasan Bea Masuk, Pajak Pertambahan Nilai Barang dan Jasa dan Pajak
Penjualan atas Barang Mewah, Bea Keluar, dan Pajak Penghasilan yang
berlaku untuk tanggal 23 Oktober 2013
sampai dengan 29 Oktober 2013, ditetapkan sebagai berikut :<br />
<br />
<table border="0" cellpadding="0" cellspacing="0" class="verdana85pt" style="width: 100%;">
<tbody>
<tr>
<td style="width: 33px;">1.</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">11.099,00</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Dolar Amerika
Serikat (USD)</td>
<td width="46">1-</td>
</tr>
<tr>
<td>2</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">10.665,81</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Dolar Australia (AUD)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">3</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">10.758,66</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Dolar Canada (CAD)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">4</td>
<td style="width: 21px;">Rp</td>
<td style="text-align: right; width: 64px;">2.026,35</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Kroner Denmark (DKK)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">5</td>
<td style="width: 21px;">Rp</td>
<td style="text-align: right; width: 64px;">1.431,29</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Dolar Hongkong (HKD)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">6</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">3.511,22</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Ringgit Malaysia
(MYR)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">7</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">9.385,08</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Dolar Selandia Baru
(NZD)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">8</td>
<td style="width: 21px;">Rp</td>
<td style="text-align: right; width: 64px;">1.864,94</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Kroner Norwegia (NOK)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">9</td>
<td style="width: 21px;">Rp</td>
<td style="text-align: right; width: 64px;">17.855,45</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Poundsterling
Inggris (GBP)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">10</td>
<td style="width: 21px;">Rp</td>
<td style="text-align: right; width: 64px;">8.940,07</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Dolar Singapura (SGD)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">11</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">1.721,52</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Kroner Swedia (SEK)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">12</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">12.241,56</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Franc Swiss (CHF)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">13</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">11.312,23</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Yen Jepang (JPY)</td>
<td width="46">100-</td>
</tr>
<tr>
<td width="33">14</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">11,41</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Kyat Burma (BUK)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">15</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">180,62</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Rupee India (INR)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">16</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">39.256,48</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Dinar Kuwait (KWD)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">17</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">104,55</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Rupee Pakistan (PKR)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">18</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">257,39</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Peso Philipina (PHP)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">19</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">2.959,15</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Riyal Saudi Arabia
(SAR)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">20</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">84,68</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Rupee Sri Lanka (LKR)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">21</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">356,40</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Baht Thailand (THB)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">22</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">8.939,64</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Dolar Brunei
Darussalam (BND)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">23</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">15.114,86</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Euro (EUR)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">24</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">1.819,80</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Yuan China (CNY)</td>
<td width="46">1-</td>
</tr>
<tr>
<td width="33">25</td>
<td style="width: 21px;">Rp</td>
<td align="right" style="width: 64px;">10,43</td>
<td style="width: 20px;"><br /></td>
<td style="width: 267px;">Untuk Won Korea
(KRW) </td>
<td width="46">1-</td><td width="46"> </td>
</tr>
</tbody>
</table>
</div>
</div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0tag:blogger.com,1999:blog-5570687492575968823.post-11571344978891962082013-10-08T19:41:00.002-07:002013-10-08T19:41:42.158-07:00KURS PAJAK<div dir="ltr" style="text-align: left;" trbidi="on">
<div>
Kurs Pajak yang Berlaku dari <strong>9 Oktober 2013 - 22 Oktober 2013 </strong> berdasarkan <strong>Keputusan Menteri Keuangan Nomor Keputusan Menteri Keuangan No. <b>44/KM.11/2013</b>
tanggal 8 Oktober 2013</strong>.<br />
Bila di situs ini terlambat update silakan mengunjungi situs www.depkeu.go.id atau www.beacukai.go.id
</div>
<table align="center" cellpadding="2" cellspacing="0" class="viewTable" style="border: 0; font-size: 110%; width: 80%px;"><tbody>
<tr bgcolor=""><td class="kiri">Dollar Amerika Serikat ( USD ) , 1</td>
<td class="kanan">11,366.00</td></tr>
<tr bgcolor=""><td class="kiri"> Dolar Australia ( AUD ) , 1</td>
<td class="kanan">10,688.29</td></tr>
<tr bgcolor=""><td class="kiri">Dolar Canada ( CAD ) , 1</td>
<td class="kanan">11,016.42</td></tr>
<tr bgcolor=""><td class="kiri"> Kroner Denmark ( DKK ) , 1</td>
<td class="kanan">2,067.82</td></tr>
<tr bgcolor=""><td class="kiri">Dolar Hongkong ( HKD ) , 1</td>
<td class="kanan">1,465.65</td></tr>
<tr bgcolor=""><td class="kiri"> Ringgit Malaysia ( MYR ) , 1</td>
<td class="kanan">3,545.62</td></tr>
<tr bgcolor=""><td class="kiri">Dolar Selandia Baru ( NZD ) , 1</td>
<td class="kanan">9,423.34</td></tr>
<tr bgcolor=""><td class="kiri"> Kroner Norwegia ( NOK ) , 1</td>
<td class="kanan">1,899.39</td></tr>
<tr bgcolor=""><td class="kiri">Poundsterling Inggris ( GBP ) , 1</td>
<td class="kanan">18,329.34</td></tr>
<tr bgcolor=""><td class="kiri"> Dolar Singapura ( SGD ) , 1</td>
<td class="kanan">9,101.04</td></tr>
<tr bgcolor=""><td class="kiri">Kroner Swedia ( SEK ) , 1</td>
<td class="kanan">1,779.26</td></tr>
<tr bgcolor=""><td class="kiri"> Franc Swiss ( CHF ) , 1</td>
<td class="kanan">12,572.68</td></tr>
<tr bgcolor=""><td class="kiri">Yen Jepang ( JPY ) , 100</td>
<td class="kanan">11,660.68</td></tr>
<tr bgcolor=""><td class="kiri"> Kyat Myanmar ( MMK ) , 1</td>
<td class="kanan">11.68</td></tr>
<tr bgcolor=""><td class="kiri">Rupee India ( INR ) , 1</td>
<td class="kanan">183.66</td></tr>
<tr bgcolor=""><td class="kiri"> Dinar Kuwait ( KWD ) , 1</td>
<td class="kanan">40,190.96</td></tr>
<tr bgcolor=""><td class="kiri">Rupee Pakistan ( PKR ) , 1</td>
<td class="kanan">107.28</td></tr>
<tr bgcolor=""><td class="kiri"> Peso Philipina ( PHP ) , 1</td>
<td class="kanan">263.05</td></tr>
<tr bgcolor=""><td class="kiri">Riyad Saudi Arabia ( SAR ) , 1</td>
<td class="kanan">3,030.52</td></tr>
<tr bgcolor=""><td class="kiri"> Rupee Srilanka ( LKR ) , 1</td>
<td class="kanan">86.50</td></tr>
<tr bgcolor=""><td class="kiri">Baht Thailand ( THB ) , 1</td>
<td class="kanan">363.42</td></tr>
<tr bgcolor=""><td class="kiri"> Dolar Brunei D. ( BND ) , 1</td>
<td class="kanan">9,100.31</td></tr>
<tr bgcolor=""><td class="kiri">EURO ( EUR ) , 1</td>
<td class="kanan">15,424.85</td></tr>
<tr bgcolor=""><td class="kiri"> Renminbi China ( CNY ) , 1</td>
<td class="kanan">1,856.54</td></tr>
<tr bgcolor=""><td class="kiri">Won Korea ( KRW ) , 1</td>
<td class="kanan">10.61</td></tr>
</tbody></table>
</div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0tag:blogger.com,1999:blog-5570687492575968823.post-32565043033621985982013-10-01T20:19:00.001-07:002013-10-01T20:19:57.015-07:00KURS PAJAK<div dir="ltr" style="text-align: left;" trbidi="on">
<div>
Kurs Pajak yang Berlaku dari <strong>2 Oktober 2013 - 8 Oktober 2013 </strong> berdasarkan <strong>Keputusan Menteri Keuangan Nomor Keputusan Menteri Keuangan No. <b>43/KM.11/2013</b>
tanggal 1 Oktober 2013</strong>.<br />
Bila di situs ini terlambat update silakan mengunjungi situs www.depkeu.go.id atau www.beacukai.go.id
</div>
<table align="center" cellpadding="2" cellspacing="0" class="viewTable" style="border: 0; font-size: 110%; width: 80%px;"><tbody>
<tr bgcolor=""><td class="kiri">Dollar Amerika Serikat ( USD ) , 1</td>
<td class="kanan">11,378.00</td></tr>
<tr bgcolor=""><td class="kiri"> Dolar Australia ( AUD ) , 1</td>
<td class="kanan">10,635.63</td></tr>
<tr bgcolor=""><td class="kiri">Dolar Canada ( CAD ) , 1</td>
<td class="kanan">11,038.75</td></tr>
<tr bgcolor=""><td class="kiri"> Kroner Denmark ( DKK ) , 1</td>
<td class="kanan">2,059.95</td></tr>
<tr bgcolor=""><td class="kiri">Dolar Hongkong ( HKD ) , 1</td>
<td class="kanan">1,467.26</td></tr>
<tr bgcolor=""><td class="kiri"> Ringgit Malaysia ( MYR ) , 1</td>
<td class="kanan">3,525.56</td></tr>
<tr bgcolor=""><td class="kiri">Dolar Selandia Baru ( NZD ) , 1</td>
<td class="kanan">9,412.36</td></tr>
<tr bgcolor=""><td class="kiri"> Kroner Norwegia ( NOK ) , 1</td>
<td class="kanan">1,899.63</td></tr>
<tr bgcolor=""><td class="kiri">Poundsterling Inggris ( GBP ) , 1</td>
<td class="kanan">18,295.68</td></tr>
<tr bgcolor=""><td class="kiri"> Dolar Singapura ( SGD ) , 1</td>
<td class="kanan">9,064.63</td></tr>
<tr bgcolor=""><td class="kiri">Kroner Swedia ( SEK ) , 1</td>
<td class="kanan">1,771.65</td></tr>
<tr bgcolor=""><td class="kiri"> Franc Swiss ( CHF ) , 1</td>
<td class="kanan">12,520.85</td></tr>
<tr bgcolor=""><td class="kiri">Yen Jepang ( JPY ) , 100</td>
<td class="kanan">11,547.17</td></tr>
<tr bgcolor=""><td class="kiri"> Kyat Myanmar ( MMK ) , 1</td>
<td class="kanan">11.70</td></tr>
<tr bgcolor=""><td class="kiri">Rupee India ( INR ) , 1</td>
<td class="kanan">182.19</td></tr>
<tr bgcolor=""><td class="kiri"> Dinar Kuwait ( KWD ) , 1</td>
<td class="kanan">40,165.57</td></tr>
<tr bgcolor=""><td class="kiri">Rupee Pakistan ( PKR ) , 1</td>
<td class="kanan">107.23</td></tr>
<tr bgcolor=""><td class="kiri"> Peso Philipina ( PHP ) , 1</td>
<td class="kanan">262.08</td></tr>
<tr bgcolor=""><td class="kiri">Riyad Saudi Arabia ( SAR ) , 1</td>
<td class="kanan">3,033.72</td></tr>
<tr bgcolor=""><td class="kiri"> Rupee Srilanka ( LKR ) , 1</td>
<td class="kanan">86.16</td></tr>
<tr bgcolor=""><td class="kiri">Baht Thailand ( THB ) , 1</td>
<td class="kanan">363.61</td></tr>
<tr bgcolor=""><td class="kiri"> Dolar Brunei D. ( BND ) , 1</td>
<td class="kanan">9,066.22</td></tr>
<tr bgcolor=""><td class="kiri">EURO ( EUR ) , 1</td>
<td class="kanan">15,362.18</td></tr>
<tr bgcolor=""><td class="kiri"> Renminbi China ( CNY ) , 1</td>
<td class="kanan">1,858.46</td></tr>
<tr bgcolor=""><td class="kiri">Won Korea ( KRW ) , 1</td>
<td class="kanan">10.59</td></tr>
</tbody></table>
</div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0tag:blogger.com,1999:blog-5570687492575968823.post-85177774852179468422013-09-26T02:53:00.000-07:002014-08-20T19:56:56.231-07:00Soal Ujian Sertifikasi Konsultan Pajak Brevet A 2012<div dir="ltr" style="text-align: left;" trbidi="on">
<!--[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>
<w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel>
<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-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;}
</style>
<![endif--><b>Mata Ujian : KUP, PP, PPSP</b><br />
<b>Ujian Sertifikasi Konsultan Pajak </b><br />
<div class="MsoNoSpacing">
<b style="mso-bidi-font-weight: normal;">Periode November
2012</b></div>
<div class="MsoNoSpacing">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l13 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span style="font-size: 12.0pt;">Ian Antono,
seorang Sarjana Ekonomi yang lulus kuliah S1 pada tahun 2011. Mulai bulan Maret
2012, Ian Antono diterima bekerja pada PT.Komat Kamit dengan gaji dan tunjangan
tiap bulan Rp 1.500.000. Tanggal 1 April 2012 Ian Antono melangsungkan
pernikahan dengan pujaan hatinya. Kapankah Ian Antono paling lambat
mendaftarkan diri untuk memperoleh NPWP ?</span></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b>31 Maret 2012</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b>30 April 2012</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b>31 Desember 2012</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b>31 Januari 2012</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">Jawaban ( B )</b></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Dasar Hukum :</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l5 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Pasal 2 ayat (5) PMK – 73/PMK.03/2012</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; text-align: justify;">
“ Jika
jumlah penghasilan Wajib Pajak Orang Pribadi yang tidak menjalankan Usaha atau
tidak melakukan pekerjaan bebas sampai dengan suatu bulan yang disetahunkan
telah melebihi PTKP, Wajib Pajak tersebut wajib mendaftarkan diri untuk
memperoleh NPWP paling lama pada akhir bulan berikutnya”.</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l5 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Pasal 7 ayat (2) UU No.36 Tahun 2008 :</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; text-align: justify;">
“Penghitungan
besarnya PTKP ditentukan menurut keadaan Wajib Pajak pada awal tahun atau pada
awal bagian tahun pajak”.</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l13 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Wajib
Pajak Orang Pribadi yang melakukan kegiatan Usaha atau pekerjaan bebas dapat
diberikan pengembalian pendahuluan Kelebihan Pajak Penghasilan apabila memenuhi
persyaratan berikut, kecuali………………………………</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l17 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Jumlah
peredaran Usaha yang tercantum dalam SPT Tahunan Pajak Penghasilan paling
banyak Rp 4.800.000.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l17 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Jumlah
Lebih Bayar menurut SPT Tahunan PPh Kurang dari Rp 1.000.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l17 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Jumlah
Lebih Bayar menurut SPT Tahunan PPh paling banyak 0.5% dari peredaran usaha.</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l17 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Telah
terdaftar sebagai Wajib Pajak sekurang-kurangnya 2 Tahun.</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"></b><br />
<a name='more'></a><b style="mso-bidi-font-weight: normal;">Jawaban (D)</b></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">Dasar Hukum :</b></div>
<ul style="text-align: left;">
<li><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span>Pasal 2 Peraturan Dirjen Pajak Nomor
PER-40/PJ/2009 : “ Wajib Pajak orang pribadi sebagaimana dimaksud dalam pasal 1
huruf B yang dapat diberikan pengembalian pendahuluan kelebihan pembayaran
pajak adalah Wajib Pajak orang pribadi yang menyelenggarakan pembukuan dengan :</li>
</ul>
<div class="MsoNoSpacing" style="margin-left: 1.5in; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b>Jumlah peredaraan usaha yang tercantum dalan
SPT Tahunan PPh paling banyak sama dengan batasan peredaraan usaha Wajib Pajak
Orang Pribadi yang diperbolehkan menghitung penghasilan netto dengan
menggunakan Norma Penghitungan Penghasilan Netto</div>
<div class="MsoNoSpacing" style="margin-left: 1.5in; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b>Jumlah lebih bayar menurut SPT Tahunan PPh :</div>
<div class="MsoNoSpacing" style="margin-left: 1.5in; text-align: justify;">
Kurang dari
Rp 1.000.000,- atau paling banyak 0.5% dari jumlah peredaraan usaha sebagaiman
dimaksud huruf a)</div>
<ul style="text-align: left;">
<li><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span>Pasal 14Ayat (2) UU No.36 Tahun 2008 : “ Wajib
Pajak Orang Pribadi yang melakukan kegiatan usaha atau pekerjaan bebas yang
peredaraan brutonyadalam 1 tahun kurang dari Rp 4.800.000.000, boleh menghitung
penghasilan neto dengan menggunakan Norma Penghitungan Penghasilan Neto……”</li>
</ul>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l13 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b>Yang bukan merupakan tugas dari Jurusita
Pajak adalah ……….</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b>Memberitahukan Surat Paksa</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b>Melaksanakan Penyitaan</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b>Melaksanakan Penyanderaan</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b>Mengusulkan Pencegahan</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban (D)</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Dasar Hukum :</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Pasal 5 Ayat
(1) UU No.19 Tahun 2000</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Juru Sita
Pajak Bertugas :</div>
<ul style="text-align: left;">
<li><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span>Melaksanakan Surat Perintah Penagihan Seketika
dan Sekaligus</li>
</ul>
<ul style="text-align: left;">
<li><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span>Memberitahukan Surat Paksa</li>
</ul>
<ul style="text-align: left;">
<li><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span>Melaksanakan Penyitaan atas barang Penanggung
Pajak berdasarkan Surat Perintah Melaksanakan Penyitaan</li>
</ul>
<ul style="text-align: left;">
<li><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span>Melaksanakan Penyanderaan berdasarkan Surat
Perintah Penyanderaan.</li>
</ul>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l13 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b>CV. Urak Arik menerima Surat Keputusan
Keberatan pada tanggal 10 Juli 2012. Tanggal berapakah paling lambat CV.Urak
Arik masih dapat mengajukan banding ke Pengadilan Pajak ?</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l6 level1 lfo7; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b>9 Agustus 2012</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l6 level1 lfo7; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b>10 September 2012</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l6 level1 lfo7; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b>9 Oktober 2012</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l6 level1 lfo7; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b>10 Januari 2013</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban (C)</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Dasar Hukum :</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Pasal 27 ayat
(3) UU No.16 Tahun 2009 : “ Permohonan sebagaimana dimaksud pada ayat (1)
diajukan tertulis dalam bahasa Indonesia dengan alasan yang jelas paling lama 3
bulan sejak Surat Keputusan Keberatan diterima dan dilampiri dengan salinan
Surat Keputusan Keberatan tersebut”.</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l13 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Surat
Keputusan Pembetulan ditertibkan dalam hal-hal sebagai berikut, kecuali………..</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l9 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Membetulkan
kesalahan tulis</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l9 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Membetulkan
kesalahan hitung</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l9 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Membetulkan
putusan banding yang salah tulis</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l9 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Membetulkan
kekeliruan penerapan ketentuan tertentu.</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban (C)</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Dasar hukum:</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Pasal 16 ayat
(1) UU No.16 Tahun 2009 : “ Atas permohonan Wajib Pajak atau karena jabatan,
Direktur Jenderal Pajak dapat membetulkan………yang dalam penerbitanya terdapat
kessalahan tulis, kesalahan hitung , dan atau kekeliruan penerapan ketentuan
dalam peraturan perundang-perundang perpajakan.</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l13 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Untuk
Kepentingan penerimaan Negara, atas permintaan Menteri Keuangan, Jaksa Agung
dapat menghentikan penyidikan tindak pidana dibidang perpajakan paling lama
dalam jangka waktu 6 bulan sejak tanggal Surat Permintaan. Penghentian
Penyidikan tindak pidana dibidang perpajakan tersebut hanya dilakukan setelah
Wajib Pajak melunasi utang pajak yang tidak atau kurang bayar atau yang tidak
seharusnya dikembalikan dan ditambah dengan sanksi administrasi berupa denda
sebesar 4 kali jumlah pajak yang tidak atau kurang dibayar, atau yang tidak
seharusnya dikembalikan dengan syarat…………………………</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l8 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Perkara
Pidana tersebut belum dilimpahkan ke pengadilan</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l8 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Perkara
Pidana tersebut belum diputuskan oleh pengadilan</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l8 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Perkara
Pidana tersebut belum disidangkan oleh pengadilan</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l8 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Perkara
Pidana tersebut disidak oleh PPNS dilingkungan Direktorat Jenderal Pajak.</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban (A)</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Penjelasan
pasal 44b ayat 1 UU No.16 Tahun 2009 :” Untuk kepentingan penerimaan Negara,
atas permintaan Menteri Keuangan, Jaksa Agung dapat menghentikan penyidikan
tindak pidana perpajakan sepanjang perkara tersebut belum dilimpahkan ke
Pengadilan.</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l13 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Dalam
hal dilakukan pemeriksaan atas kewajiban perpajakan Wajib Pajak Patuh ( Golden
Taxpayers) yang memperoleh pengembalian pendahuluan kelebihan pajak diterbitkan
Surat Ketetapan Pajak Kurang Bayar , maka kekurangan pembayaran pajak
ditambahkan dengan……</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l12 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Sanksi
administrasi berupa kenaikan sebesar 50% dari kekurangan pajak</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l12 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Sanksi
administrasi berupa kenaikan sebesar 100% dari jumlah kekurangan pembayaran
pajak.</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l12 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Sanksi
administrasi berupa denda sebesar 100% dari jumlah kekurangan pembayaran pajak</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l12 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Sanksi
administrasi berupa bunga sebesar 100% dari jumlah kekurangan pembayaran pajak.</div>
<div class="MsoNoSpacing" style="margin-left: .75in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .75in; text-align: justify;">
Jawaban (B)</div>
<div class="MsoNoSpacing" style="margin-left: .75in; text-align: justify;">
Dasar Hukum
:</div>
<div class="MsoNoSpacing" style="margin-left: .75in; text-align: justify;">
Pasal 17C
ayat (5) : “ Apabila berdasarkan pemeriksaan sebagaimana dimaksud pada ayat
(4), Direktur Jenderal Pajak menerbitkan Surat Ketetapan Kurang Bayar, jumlah
kekurangan pajak ditambahka dengan sanksi administrasi berupa kenaikan sebesar
100% dari jumlah kekurangan pembayaran pajak.</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l13 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Direktur
Jenderal Pajak karena jabatan atau atas permohonan Wajib <span style="color: blue;"><b>Pajak</b></span> dapat
membatalkan hasil pemeriksaan pajak atau Surat Ketetapan Pajak dari hasil
pemeriksaan yang dilaksanakan :</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l2 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Tanpa
penyampaian Surat Pemberitahuan Hasil Pemeriksaan.</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l2 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Wajib
Pajak menolak untuk diperiksa</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l2 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Wajib
Pajak menolak memberikan dokumen yang diminta</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l2 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Semua
Jawaban salah</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban ( A )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Dasar Hukum :</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Pasal 36 ayat
(1) UU No. 16 Tahun 2009 : “ Direktur Jenderal Pajak karena jabatan atau karena
permohonan Wajib Pajak dapat :………Membatalkan hasil pemeriksaan atau Surat
Ketetapan Pajak dari hasil pemeriksaan yang dilaksanakan tanpa Penyampaian
surat pemberitahukan hasil pemeriksaan atau pembahasan akhir hasil pemeriksaan
dengan wajib pajak.</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l13 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Wajib
<b>Pajak</b> menerima SKPKB sebesar Rp 20.400.000,- yang diterbitkan tanggal 5 Januari
2012 dengan batas akhir pelunasan tanggal 4 Februari 2012. Wajib Pajak
diperbolehkan untuk mengangsur pembayaran pajak dalam jangka waktu 6 bulan
dengan jumlah tetap sebesar Rp 3.400.000 setiap bulan.Sanksi adnministrasi
berupa bunga untuk setiap angsurang dihitung sebagai berikut :</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l11 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Angsuran
ke-1 : 2% X 20.400.000,- dan angsuran ke-2 : 2% X Rp 3.400.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l11 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Angsuran
ke-1 : 2% X 20.400.000,-dan angsuran ke-2 : 2% X Rp 18.000.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l11 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Angsuran
ke-1 : 2% X 20.400.000,-dan angsuran ke-2 : 4% X Rp 17.000.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l11 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Angsuran
ke-1 : 2% X 20.400.000,-dan angsuran ke-3 : 2% X Rp 13.600.000</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban ( D )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Dasar Hukum :</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Penjelasan
Pasal 19 ayat (2) UU No.16 Tahun 2009 :</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Angsuran ke-1
: 2% X Rp 20.400.000 = 408.000</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Angsuran ke-2
: 2% X (Rp 20.400.000-3.400.000)= 340.000</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Angsuran ke-3
: 2% X ( Rp 17.000.000 – 3.400.000) = 272.000</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l13 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Diketahui
harga lelang atas barang sitaan berupa mobil yang dilakukan oleh Jurusita
berhasil dijual oleh Juru Lelang seharga Rp 120.000.000 , Berapakah Utang Pajak
yang dapat dikurangkan dari hasil lelang tersebut ?....Untuk diketahui setiap
penjualan secara lelang , bagi penjual maupun pembeli dikenakan bea lelang
masing-nasing 1 % dari hasil lelang, biaya pelaksanaan surat paksa Rp 50.000,-,
biaya surat perintah melakukan penyitaan Rp 100.000,- biaya iklan Rp
2.500.000,- , Insentif jurusita 1% dari hasil lelang, biaya lain-lain Rp
200.000,- Tunggakan pajak yang dapat dikurangkan adalah sebesar :</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l18 level1 lfo13; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Rp
114.750.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l18 level1 lfo13; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Rp
115.950.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l18 level1 lfo13; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Rp
116.150.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l18 level1 lfo13; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Rp
116.300.000</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban ( A )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Dasar Hukum
Pasal 1 angka 13 UU PPSP : Biaya Penagihan Pajak adalah biaya pelaksanaan surat
paksa, surat perintah melaksanakan penyitaan, pengumuman lelang, pembatalan
lelang, jasa penilai dan biaya lainnya sehubungan dengan penagihan pajak.</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Hasil Lelang<span style="mso-tab-count: 5;"> </span><span style="mso-tab-count: 1;"> </span>Rp 120.000.000</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Biaya
Penagihan Pajak</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l3 level1 lfo14; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Bea lelang (1%)<span style="mso-tab-count: 3;"> </span>Rp
1.200.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l3 level1 lfo14; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Surat Paksa<span style="mso-tab-count: 3;"> </span>Rp<span style="mso-spacerun: yes;"> </span>50.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l3 level1 lfo14; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>SPMP<span style="mso-tab-count: 4;"> </span>Rp<span style="mso-spacerun: yes;"> </span>100.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l3 level1 lfo14; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Iklan<span style="mso-tab-count: 4;"> </span>Rp
2.500.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l3 level1 lfo14; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Insentif<span style="mso-tab-count: 4;"> </span>Rp
1.200.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l3 level1 lfo14; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Lain-lain<span style="mso-tab-count: 3;"> </span>Rp<span style="mso-spacerun: yes;"> </span>200.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.5in; text-align: justify;">
Total<span style="mso-tab-count: 5;"> </span><u>Rp
<span style="mso-spacerun: yes;"> </span>5.250.000</u></div>
<div class="MsoNoSpacing" style="margin-left: 1.5in; text-align: justify;">
Utang Pajak<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 3;"> </span>Rp
114.750.000</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l13 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">11.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Tindakan
yang dapat dilakukan oleh Jurusita Pajak apabila Wajib <b>Pajak</b> / Penanggung Pajak
tidak mau menerima Surat Paksa yang disampaikan adalah :</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l15 level1 lfo15; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Memaksa
Wajib Pajak untuk menerima Surat Paksa</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l15 level1 lfo15; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Membawa
Kembali Surat Paksa ke Kantor Pelayanan Pajak</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l15 level1 lfo15; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Menempelkan
Surat Paksa di papan pengumuman KPP</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l15 level1 lfo15; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Meninggalkan
Surat Paksa tersebut ditempat Wajib Pajak / Penanggung Pajak</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban ( D )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Dasar Hukum :</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Pasal 10
Angka 11 UU PPSP : Dalam hal Penanggung Pajak yang dimaksud ayat (3) dan (4)
menolak untuk menerima Surat Paksa, Jurusita<span style="mso-spacerun: yes;">
</span>Pajak meninggalkan Surat Paksa dimaksud dan mencatatnya dalam berita
acara bahwa Penanggung Pajak tidak mau menerima Surat Paksa, dan Surat Paksa
dianggap telah diberitahukan.</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l13 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">12.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Pihak
yang berwenang mengeluarkan keputusan pencegahan dalam rangka penagihan pajak
adalah :</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l14 level1 lfo16; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Kepala
Kantor Pelayanan <b>Pajak</b></div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l14 level1 lfo16; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Direktur
Jenderal Pajak</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l14 level1 lfo16; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Menteri
Keuangan</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l14 level1 lfo16; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Kepala
Kantor Imigrasi</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban ( C )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Dasar Hukum :</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Pasal 30 ayat
(1) UU PPSP : “ Pencegahan sebagaimana dimaksud dalam pasal 29 hanya dapat
dilakukan berdasarkan keputusan pencegahan yang diterbitkan oleh Menteri
Keuangan atas permintaan Pejabat atau atasan Pejabat yang bersangkutan.</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l13 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">13.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Wajib
pajak yang melakukan upaya Keberatan dan kemudian Banding atas Utang Pajak
Tahun 2010 yang akhirnya seluruh Banding Wajib Pajak ditolak maka terhadap
Wajib Pajak dikenakan sanksi administrasi bunga :</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l10 level1 lfo17; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Denda
sebesar 50%</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l10 level1 lfo17; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Denda
sebesar 50% dan 100%</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l10 level1 lfo17; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Denda
sebesar 100%</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l10 level1 lfo17; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Bunga
penagihan sebesar 2% per bulan</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban ( C )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Dasar Hukum</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Pasal 27 UU
No.16 Tahun 2009</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l13 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">14.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Untuk
Tahun pajak 2010, SKPKB sebesar Rp 400.000.000,- diterbitkan terhadap PT.XYZ.
Dalam pembahasan akhir Wajib Pajak hanya menyetujui sebesar Rp 50.000.000,- dan
telah melunasinya.Direktur Jenderal Pajak menyetujui sebagaian keberatan Wajib
Pajak dengan jumlah pajak yang masih harus dibayar menjadi sebesar<span style="mso-spacerun: yes;"> </span>Rp 200.000.000,-.Terhadap Surat Keputusan
Keberatan tersebut Wajib Pajak tidak menggunakan banding maka atas Wajib Pajak
tersebut dikenai sanksi sesuai dengan Pasal 25 ayat (9) sebesar :</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l1 level1 lfo18; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Rp
75.000.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l1 level1 lfo18; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Rp
100.000.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l1 level1 lfo18; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Rp
125.000.000</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l1 level1 lfo18; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Rp
175.000.000</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Jawaban ( A )</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Dasar Hukum :</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
Pasal 25 ayat
(9) UU No.16 Tahun 2009 : “ Dalam hal keberatan Wajib <b>Pajak</b> ditolak atau
dikabulkan sebagian, Wajib Pajak dikenai sanksi berupa denda sebesar 50% dari
jumlah pajak berdasarkan keputusan keberatan dikurangi dengan pajak yang telah
dibayar sebelum mengajukan keberatan”</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
50% X (
200.000.00 – 50.000.000 )= Rp 75.000.000</div>
<div class="MsoNoSpacing" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: .5in; mso-list: l13 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">15.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Apakah
aturan dalam Undang-undang Pengadilan Pajak yang menyatakan salah satu syarat
dalam mengajukan banding adalah “ melunasi pajak terhutang sebesar 50% saat ini
masih berlaku ?</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l16 level1 lfo19; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Dengan
terbitnya UU KUP yang baru syarat tersebut menjadi tidak berlaku</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l16 level1 lfo19; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Masih
tetap berlaku sampai saat ini</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l16 level1 lfo19; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Kadang
berlaku kadang tidak berlaku</div>
<div class="MsoNoSpacing" style="margin-left: 1.0in; mso-list: l16 level1 lfo19; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Semua
pernyataan benar</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="margin-left: 0.5in; text-align: justify;">
Jawaban ( A ) </div>
</div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com3tag:blogger.com,1999:blog-5570687492575968823.post-27265808777208868692013-09-25T19:20:00.000-07:002013-09-25T19:20:08.305-07:00Kurs Pajak<div dir="ltr" style="text-align: left;" trbidi="on">
<div>
Kurs Pajak yang Berlaku dari <strong>25 September 2013 - 1 Oktober 2013 </strong> berdasarkan <strong>Keputusan Menteri Keuangan Nomor Keputusan Menteri Keuangan No. <b>42/KM.11/2013</b>
tanggal 24 September 2013</strong>.<br />
Bila di situs ini terlambat update silakan mengunjungi situs www.depkeu.go.id atau www.beacukai.go.id
</div>
<table align="center" cellpadding="2" cellspacing="0" class="viewTable" style="border: 0; font-size: 110%; width: 80%px;"><tbody>
<tr bgcolor=""><td class="kiri">Dollar Amerika Serikat ( USD ) , 1</td>
<td class="kanan">11,132.00</td></tr>
<tr bgcolor=""><td class="kiri"> Dolar Australia ( AUD ) , 1</td>
<td class="kanan">10,470.54</td></tr>
<tr bgcolor=""><td class="kiri">Dolar Canada ( CAD ) , 1</td>
<td class="kanan">10,825.63</td></tr>
<tr bgcolor=""><td class="kiri"> Kroner Denmark ( DKK ) , 1</td>
<td class="kanan">2,009.50</td></tr>
<tr bgcolor=""><td class="kiri">Dolar Hongkong ( HKD ) , 1</td>
<td class="kanan">1,435.71</td></tr>
<tr bgcolor=""><td class="kiri"> Ringgit Malaysia ( MYR ) , 1</td>
<td class="kanan">3,485.63</td></tr>
<tr bgcolor=""><td class="kiri">Dolar Selandia Baru ( NZD ) , 1</td>
<td class="kanan">9,257.59</td></tr>
<tr bgcolor=""><td class="kiri"> Kroner Norwegia ( NOK ) , 1</td>
<td class="kanan">1,890.21</td></tr>
<tr bgcolor=""><td class="kiri">Poundsterling Inggris ( GBP ) , 1</td>
<td class="kanan">17,807.19</td></tr>
<tr bgcolor=""><td class="kiri"> Dolar Singapura ( SGD ) , 1</td>
<td class="kanan">8,884.99</td></tr>
<tr bgcolor=""><td class="kiri">Kroner Swedia ( SEK ) , 1</td>
<td class="kanan">1,740.30</td></tr>
<tr bgcolor=""><td class="kiri"> Franc Swiss ( CHF ) , 1</td>
<td class="kanan">12,140.91</td></tr>
<tr bgcolor=""><td class="kiri">Yen Jepang ( JPY ) , 100</td>
<td class="kanan">11,234.91</td></tr>
<tr bgcolor=""><td class="kiri"> Kyat Myanmar ( MMK ) , 1</td>
<td class="kanan">11.44</td></tr>
<tr bgcolor=""><td class="kiri">Rupee India ( INR ) , 1</td>
<td class="kanan">177.54</td></tr>
<tr bgcolor=""><td class="kiri"> Dinar Kuwait ( KWD ) , 1</td>
<td class="kanan">39,243.47</td></tr>
<tr bgcolor=""><td class="kiri">Rupee Pakistan ( PKR ) , 1</td>
<td class="kanan">105.39</td></tr>
<tr bgcolor=""><td class="kiri"> Peso Philipina ( PHP ) , 1</td>
<td class="kanan">257.21</td></tr>
<tr bgcolor=""><td class="kiri">Riyad Saudi Arabia ( SAR ) , 1</td>
<td class="kanan">2,968.28</td></tr>
<tr bgcolor=""><td class="kiri"> Rupee Srilanka ( LKR ) , 1</td>
<td class="kanan">84.18</td></tr>
<tr bgcolor=""><td class="kiri">Baht Thailand ( THB ) , 1</td>
<td class="kanan">355.80</td></tr>
<tr bgcolor=""><td class="kiri"> Dolar Brunei D. ( BND ) , 1</td>
<td class="kanan">8,886.97</td></tr>
<tr bgcolor=""><td class="kiri">EURO ( EUR ) , 1</td>
<td class="kanan">14,986.34</td></tr>
<tr bgcolor=""><td class="kiri"> Renminbi China ( CNY ) , 1</td>
<td class="kanan">1,818.75</td></tr>
<tr bgcolor=""><td class="kiri">Won Korea ( KRW ) , 1</td>
<td class="kanan">10.33</td></tr>
</tbody></table>
<br /></div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0tag:blogger.com,1999:blog-5570687492575968823.post-36329049059131642442013-09-22T21:23:00.000-07:002013-10-31T01:42:59.048-07:00Bayar PAJAK Cuma 1% Dari Omzet<div dir="ltr" style="text-align: left;" trbidi="on">
<div>
Selogan<i><u><b> Bayar Pajak Cuma 1% dari Omze</b></u></i>t yang didengungkan oleh Dirjen Pajak adalah cara mensosialisaikan Peraturan Pemerintah No.46 Tahun 2013 yang berlaku per 1 Juli 2013.<br />
<br />
<b><span style="font-size: large;">Siapakah yang dikenai Pajak Penghasilan berdasarkan PP Nomor 46 Tahun 2013.</span></b><br />
<ol style="text-align: left;">
<li><span style="font-size: small;">Orang Pribadi</span></li>
<li><span style="font-size: small;"> </span><span style="font-size: small;">Badan , Tidak termasuk Bentuk Usaha Tetap ( BUT )</span></li>
</ol>
</div>
<span style="font-size: small;">Yang Menerima Penghasilan dari Usaha dengan Peredaran Bruto / Omzet yang tidak melebihi Rp 4.8M dalam 1 Tahun Pajak.</span><br />
<span style="font-size: small;"><br /></span>
<span style="font-size: small;"><u><b style="color: blue;"><span style="font-size: large;">Pajak Yang Harus Dibayar = 1% X Peredaran Bruto (omzet )</span></b></u></span><br />
<br />
<b><span style="font-size: large;">Siapakah yang Tidak dikenai Pajak Penghasilan berdasarkan PP Nomor 46 Tahun 2013.</span></b><span style="font-size: small;"><u><b style="color: blue;"><span style="font-size: large;"> </span></b></u></span><br />
<div style="color: blue;">
<span style="font-size: small;"><u><b><span style="font-size: large;"><br /></span></b></u></span>
</div>
<ol style="color: blue; text-align: left;">
<li><span style="font-size: small;"><span style="font-size: large;"><span style="font-size: small;">Orang Pribadi yang melakukan kegiatan usaha perdagangan dan/atau jasa yang menggunakan sarana yang dapat dibongkar pasang dan menggunakan sebagian atau seluruh tempat untuk kepentingan umum. Contoh : Pedagang Keliling, Pedagang Asongan, warung tenda di area kaki lima dll</span></span></span></li>
<li><span style="font-size: small;"><span style="font-size: large;"><span style="font-size: small;"> Badan Usaha yang belum beroperasi secara Komersial atau yang dalam jangka waktu 1 tahun setelah beroperasi memperoleh peredaraan bruto lebih dari 4.8M</span></span></span></li>
</ol>
<div style="color: blue;">
<span style="font-size: small;"><span style="font-size: large;"><span style="font-size: small;"><span style="font-size: large;">Orang Pribadi atau Badan yang diterangkan diatas Wajib Melaksanakan Ketentuan Perpajakan sesuai dengan UU KUP maupun UU PPh secara Umum.</span></span></span></span></div>
<div style="color: blue;">
<br /></div>
<div style="color: blue;">
<span style="font-size: small;"><span style="font-size: large;"><span style="font-size: small;"><span style="font-size: large;"><span style="font-size: small;">Demikian perbedaan Siapa-siapa saja yang diwajibkan untuk <b><i>Membayar Pajak 1% dari Omzet</i></b></span></span> </span></span><u><b><span style="font-size: large;"><br /></span></b></u></span></div>
<div style="color: white;">
<div>
<div>
<div style="color: blue;">
<br /></div>
<div>
</div>
</div>
</div>
</div>
</div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com1tag:blogger.com,1999:blog-5570687492575968823.post-64556285532248094542013-09-18T01:50:00.000-07:002013-09-18T01:50:12.273-07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<table border="0" cellpadding="0" cellspacing="0" style="height: 77px; width: 580px;"><tbody>
<tr><td height="31" width="781">Daftar nilai kurs sebagai dasar pelunasan Bea Masuk, PPN, PPnBM,
Pajak Ekspor dan PPh, berdasarkan
<a href="http://www.depkeu.go.id/script/DirectLink.asp?url=http://www.fiskal.depkeu.go.id/webbkf/link.asp?link=1090000" target="_blank">
Surat Keputusan Menteri Keuangan</a> nomor 41/KM.11/2013 tanggal 17-09-2013.
Disusun urut nama negara, berlaku dari tanggal:
</td>
</tr>
<tr>
<td height="24" width="781"></td>
</tr>
<tr>
<td height="1" width="781"><br /></td>
</tr>
</tbody></table>
<table align="center" border="0" cellpadding="0" cellspacing="0" class="tabQuadTop" style="width: 500px;"><tbody>
<tr><th class="td_borderAll" width="2%">#</th><th class="td_borderAll" width="18%">Mata Uang</th><th class="td_borderAll">Negara</th><th class="td_borderAll" width="18%">Rp</th><th class="td_borderAll" width="13%">Dev (Rp)</th><th class="td_borderAll" width="13%">Dev (%)</th></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">1</td><td class="td_borderAll"> 1 USD</td><td class="td_borderAll">Amerika Serikat</td><td align="right" class="td_borderAll">11,319.00<img border="0" src="http://www.depkeu.go.id/Images/Down.gif" /></td><td align="right" class="td_borderAll">-136.00</td><td align="right" class="td_borderAll">-1.187</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">2</td><td class="td_borderAll"> 1 AUD</td><td class="td_borderAll">Australia</td><td align="right" class="td_borderAll">10,525.47<img border="0" src="http://www.depkeu.go.id/Images/Up.gif" /></td><td align="right" class="td_borderAll">46.02</td><td align="right" class="td_borderAll">0.439</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">3</td><td class="td_borderAll"> 1 BND</td><td class="td_borderAll">Brunei Darussalam</td><td align="right" class="td_borderAll">8,935.61<img border="0" src="http://www.depkeu.go.id/Images/Down.gif" /></td><td align="right" class="td_borderAll">-35.41</td><td align="right" class="td_borderAll">-0.395</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">4</td><td class="td_borderAll"> 1 CAD</td><td class="td_borderAll">Canada</td><td align="right" class="td_borderAll">10,957.48<img border="0" src="http://www.depkeu.go.id/Images/Up.gif" /></td><td align="right" class="td_borderAll">15.16</td><td align="right" class="td_borderAll">0.139</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">5</td><td class="td_borderAll"> 1 CNY</td><td class="td_borderAll">China</td><td align="right" class="td_borderAll">1,849.74<img border="0" src="http://www.depkeu.go.id/Images/Down.gif" /></td><td align="right" class="td_borderAll">-21.96</td><td align="right" class="td_borderAll">-1.173</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">6</td><td class="td_borderAll"> 1 DKK</td><td class="td_borderAll">Denmark</td><td align="right" class="td_borderAll">2,019.67<img border="0" src="http://www.depkeu.go.id/Images/Down.gif" /></td><td align="right" class="td_borderAll">-2.68</td><td align="right" class="td_borderAll">-0.133</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">7</td><td class="td_borderAll"> 1 EUR</td><td class="td_borderAll">Euro</td><td align="right" class="td_borderAll">15,062.26<img border="0" src="http://www.depkeu.go.id/Images/Down.gif" /></td><td align="right" class="td_borderAll">-22.01</td><td align="right" class="td_borderAll">-0.146</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">8</td><td class="td_borderAll"> 1 HKD</td><td class="td_borderAll">Hongkong</td><td align="right" class="td_borderAll">1,459.59<img border="0" src="http://www.depkeu.go.id/Images/Down.gif" /></td><td align="right" class="td_borderAll">-17.38</td><td align="right" class="td_borderAll">-1.177</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">9</td><td class="td_borderAll"> 1 INR</td><td class="td_borderAll">India</td><td align="right" class="td_borderAll">178.07<img border="0" src="http://www.depkeu.go.id/Images/Up.gif" /></td><td align="right" class="td_borderAll">5.94</td><td align="right" class="td_borderAll">3.451</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">10</td><td class="td_borderAll"> 1 GBP</td><td class="td_borderAll">Inggris</td><td align="right" class="td_borderAll">17,924.41<img border="0" src="http://www.depkeu.go.id/Images/Up.gif" /></td><td align="right" class="td_borderAll">44.40</td><td align="right" class="td_borderAll">0.248</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">11</td><td class="td_borderAll"> 100 JPY</td><td class="td_borderAll">Jepang</td><td align="right" class="td_borderAll">11,362.29<img border="0" src="http://www.depkeu.go.id/Images/Down.gif" /></td><td align="right" class="td_borderAll">-133.52</td><td align="right" class="td_borderAll">-1.161</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">12</td><td class="td_borderAll"> 1 KRW</td><td class="td_borderAll">Korea</td><td align="right" class="td_borderAll">10.43<img border="0" src="http://www.depkeu.go.id/Images/Down.gif" /></td><td align="right" class="td_borderAll">-0.04</td><td align="right" class="td_borderAll">-0.382</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">13</td><td class="td_borderAll"> 1 KWD</td><td class="td_borderAll">Kuwait</td><td align="right" class="td_borderAll">39,749.59<img border="0" src="http://www.depkeu.go.id/Images/Down.gif" /></td><td align="right" class="td_borderAll">-314.42</td><td align="right" class="td_borderAll">-0.785</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">14</td><td class="td_borderAll"> 1 MYR</td><td class="td_borderAll">Malaysia</td><td align="right" class="td_borderAll">3,460.86<img border="0" src="http://www.depkeu.go.id/Images/Down.gif" /></td><td align="right" class="td_borderAll">-5.47</td><td align="right" class="td_borderAll">-0.158</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">15</td><td class="td_borderAll"> 1 MMK</td><td class="td_borderAll">Myanmar </td><td align="right" class="td_borderAll">11.68<img border="0" src="http://www.depkeu.go.id/Images/Down.gif" /></td><td align="right" class="td_borderAll">-0.16</td><td align="right" class="td_borderAll">-1.351</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">16</td><td class="td_borderAll"> 1 NOK</td><td class="td_borderAll">Norwegia</td><td align="right" class="td_borderAll">1,915.24<img border="0" src="http://www.depkeu.go.id/Images/Up.gif" /></td><td align="right" class="td_borderAll">31.83</td><td align="right" class="td_borderAll">1.690</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">17</td><td class="td_borderAll"> 1 PKR</td><td class="td_borderAll">Pakistan</td><td align="right" class="td_borderAll">107.93<img border="0" src="http://www.depkeu.go.id/Images/Down.gif" /></td><td align="right" class="td_borderAll">-1.32</td><td align="right" class="td_borderAll">-1.208</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">18</td><td class="td_borderAll"> 1 PHP</td><td class="td_borderAll">Philipina</td><td align="right" class="td_borderAll">258.41<img border="0" src="http://www.depkeu.go.id/Images/Up.gif" /></td><td align="right" class="td_borderAll">0.75</td><td align="right" class="td_borderAll">0.291</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">19</td><td class="td_borderAll"> 1 SAR</td><td class="td_borderAll">Saudi Arabia</td><td align="right" class="td_borderAll">3,017.74<img border="0" src="http://www.depkeu.go.id/Images/Down.gif" /></td><td align="right" class="td_borderAll">-36.27</td><td align="right" class="td_borderAll">-1.188</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">20</td><td class="td_borderAll"> 1 NZD</td><td class="td_borderAll">Selandia Baru</td><td align="right" class="td_borderAll">9,194.23<img border="0" src="http://www.depkeu.go.id/Images/Up.gif" /></td><td align="right" class="td_borderAll">127.31</td><td align="right" class="td_borderAll">1.404</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">21</td><td class="td_borderAll"> 1 SGD</td><td class="td_borderAll">Singapura</td><td align="right" class="td_borderAll">8,935.19<img border="0" src="http://www.depkeu.go.id/Images/Down.gif" /></td><td align="right" class="td_borderAll">-37.38</td><td align="right" class="td_borderAll">-0.417</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">22</td><td class="td_borderAll"> 1 LKR</td><td class="td_borderAll">Sri Lanka</td><td align="right" class="td_borderAll">85.48<img border="0" src="http://www.depkeu.go.id/Images/Down.gif" /></td><td align="right" class="td_borderAll">-0.65</td><td align="right" class="td_borderAll">-0.755</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">23</td><td class="td_borderAll"> 1 SEK</td><td class="td_borderAll">Swedia</td><td align="right" class="td_borderAll">1,732.59<img border="0" src="http://www.depkeu.go.id/Images/Up.gif" /></td><td align="right" class="td_borderAll">4.95</td><td align="right" class="td_borderAll">0.287</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">24</td><td class="td_borderAll"> 1 CHF</td><td class="td_borderAll">Swiss</td><td align="right" class="td_borderAll">12,171.68<img border="0" src="http://www.depkeu.go.id/Images/Down.gif" /></td><td align="right" class="td_borderAll">-30.51</td><td align="right" class="td_borderAll">-0.250</td></tr>
<tr class="BoardBody"><td align="right" class="td_borderAll">25</td><td class="td_borderAll"> 1 THB</td><td class="td_borderAll">Thailand</td><td align="right" class="td_borderAll">355.30<img border="0" src="http://www.depkeu.go.id/Images/Down.gif" /></td><td align="right" class="td_borderAll">-0.05</td><td align="right" class="td_borderAll">-0.014</td></tr>
</tbody></table>
</div>
KONSULTAN PAJAK TANGERANGhttp://www.blogger.com/profile/02122286985228582308noreply@blogger.com0