2. Pajak ... Himawan Estu Bagijo (Januari 2011)
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Transcript of 2. Pajak ... Himawan Estu Bagijo (Januari 2011)
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 1/19
69
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5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
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64
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5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
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65
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5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
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67
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efgyfh ugywt bgkmkclfu igylmtfy 6?"65' pgy ufhwk
efym ufhwk fkccfyfk igyaf`fk (`mhfu ufig` 9+- Kfbwk
amlf emifdf pgyifkemkcfkk}f egkcfk F_IE bflf
ugyafem pgkwywkfk pyjtgkuftg+ Bgkcfpf hf` mkm imtf
ugyafem: _gkgymbffk efym tglujy pfafl efgyfh umefl
bwefh emlgbifkclfk lfygkf 9 nflujy pgyufbf
agkmt pfafl efgyfh umefl efpfu emlgbifkclfk
egkcfk bwefh bgkcmkcfu hf` mkm igylfmufk egkcfk
ji}gl pwkcwufk }fkc tmnfuk}f cm~gk+ Lgewf awb`fh
sfami pfafl `fbifu igyuwbiwh igymlwu igtfyfk
pwkcwufk }fkc awcf igytmnfu ugufp+
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}fkc ugyafem em @fbjkcfk bftwl ef`fb lfugcjym
tfkcfu ifml lfygkf ugyefpfu pgyuwbiwhfk }fkc
tfkcfu tmckmnmlfk fuft pgkgymbffk efym tglujy pfafl
efgyfh+
Ufig` 6
_yjtgkuftg _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh Lfi+ @fbjkcfk
Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=
_gkefpfufk efgyfh >>6+37=+4436=8 37>+3?=+47=358 8>=+333+=>74>7
_FE 54+?78+7?6+6=984 77+>4=+654+>57?? >>+>?8+834+=5976
_yjtgkuftg >7' 35' 33'
Cyfnml 6
_gyifkemkcfk _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh Lfi+ @fbjkcfk Ufhwk 9??3 9??8 9??=
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 5/19
6>
_gyuwbiwhfk Yguymiwtm Efgyfh
_gymhf` yguymiwtm efgyfh Lfiwpfugk @fbjkcfk
bg`flwlfk pgbwkcwufk }fkc emeftfylfk pfef
igyifcm agkmt yguymiwtm+ Agkmt yguymiwtm }fkc empwkcwu
ugyifcm fuft 4 (umcf- lg`jbpjl }fmuw1 Yguymiwtm
Aftf Wbwb Yguymiwtm Aftf Wtfhf efk Yguymiwtm
_gymamkfk Ugyugkuw+
Ugyhfefp agkmt agkmt yguymiwtm }fkc empwkcwu em
@fbjkcfk ugyefpfu umcf agkmt }fkc tfkcfu pjugktmm`}fmuw1 Yguymiwtm Mamk Bgkemymlfk Ifkcwkfk Yguym"
iwtm _g`f}fkfk Lgtghfufk efk Yguymiwtm _g`f}fkfk
_fylmy Ugpm Af`fk+ Tgbgkufyf muw yguymiwtm }fkc
lwyfkc pjugktmm` fef`fh1 Yguymiwtm Mamk Imefkc
_fymsmtfuf Yguymiwtm Mamk _gkcfbim`fk Fmy Ifsfh
Ufkfh efk Yguymiwtm Ufkef Efnufy Cwefkc+
Amlf em`mhfu pfef ufig` 4 bflf kfbpfl ag`ft
pgyuwbiwhfk pgkgymbffk yguymiwtm em Lfiwpfugk
@fbjkcfk iguwbiwh pgtfu pfef ufhwk 9??=+
Emifkemkclfk egkcfk pgkgymbffk pfef ufhwk 9??8bflf ugyefpfu lgkfmlfk hfbpmy 9?' efym pgyj`ghfk
Ufig` 9
_yjtgkuftg _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh Lfi+ @fbjkcfk
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Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=_FE 54+?78+7?6+6=984 77+>4=+654+>57?? >>+>?8+834+=5976
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_yjtgkuftg ugyhfefp _gkefpfufk
Efgyfh
6>' 6>' 6>'
_yjtgkuftg ugyhfefp _FE 974' 96>' 965'
Cyfnml 9+
_gyifkemkcfk _gkgymbffk _fafl Efgyfh ugyhfefp _gkefpfufk Efgyfh
Lfi+ @fbjkcfk Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufig` 4
_yjtgkuftg _gkgymbffk Yguymiwtm Efgyfh ugyhfefp _FE efk _gkefpfufk Efgyfh Lfi+ @fbjkcfk
Ufhwk Fkccfyfk 9??3 9??8 9??=
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_FE 54+?78+7?6+6=984 77+>4=+654+>57?? >>+>?8+834+=5976
_fafl Efgyfh 68+?8?+?33+597?? 6=+>68+755+663?? 95+4??+489+7=3+??
_yjtgkuftg ugyhfefp _gkefpfufk
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93' 9>' 98'
_yjtgkuftg ugyhfefp _FE 59?' 474' 4>7'
_fafl efk Yguymiwtm Efgyfh tgifcfm Twbigy _gkefpfufk Efgyfh +++
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 6/19
63
_ GYT_GLUMN ^j`wbg X^M Kj+ 6 Ufhwk 9?66 Gemtm Afkwfym
ufhwk 9??8 em ufhwk 9??=+ Hf` mkm igyigef egkcfk
pgkgymbffk em ufhwk 9??8 emifkemkclfk egkcfk
ufhwk 9??3 lgkfmlmk tglmufy 6?"65'+
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9??= bgkcf`fbm lgkfmlfk+ Kfbwk egbmlmfk
pgyj`ghfk efym yguymiwtm mkm pyjtgkuftgk}f bgkwywk
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@fbjkcfk em ufhwk 9??3 9??8 efk 9??= Kfbwk
egbmlmfk tgdfyf lgtg`wywhfk pgkcg`j`ffk yguymiwtmbftmh ugufp bgkmkclfu egkcfk ifml (`mhfu ufig` 4-
Tgdfyf lgtg`wywhfk pgyuwbiwhfk pgkgymbffk
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yguymiwtm efgyfh efpfu emlfuflfk tfkcfu ifml+ Hf` mkm
bgkfkeflfk fefk}f pgyuwbiwhfk pgygljkjbmfk
}fkc tfkcfu bfaw+ J`gh tgifi muw twefh tg`f}flk}f
amlf Lfiwpfugk @fbjkcfk tgcgyf bg`flwlfk
pgk}gtwfmfk pgkcfuwyfk pgyef pfafl efk yguymiwtmk}f
tgtwfm egkcfk WW Kjbjy 98 Ufhwk 9??=+
_gyuwbiwhfk _FE ugyhfefp _gkefpfufk
Efgyfh Lfiwpfugk _ftwywfk
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lfiwpfugk igtfy egkcfk awb`fh pgkewewl ifk}fl
efk pjugktm efgyfhk}f }fkc igyfcfb+ _ftwywfk
tgig`fh wufyf igyifuftfk egkcfk sm`f}fh pfkufm
egkcfk twbigyef}f `fwuk}f+ Tgig`fh ifyfu
igyifuftfk egkcfk Lfiwpfugk Tmejfyaj egkcfk
bgb`mlm lfsftfk Mkewtuym }fkc tfkcfu `wft }fmuw
_ftwywfk Mkewtuymf` Gtufug Ygbifkc (_MGY-+
Tgbgkufyf muw em sm`f}fh tg`fufk efk ugkccfyf lf}f
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emlwbpw`lfk ef`fb igkuwl _FE efym ufhwk lg
ufhwk bgkcf`fbm pgkmkclfufk bgtlmpwk amlfem`flwlfk fkf`mtmt bgkef`fb ugyafem pgkwywkfk
pyjtgkuftg+ Hf` mkm efpfu em`mhfu pfef _FE ufhwk
9??8 emifkemkclfk egkcfk F_IE+ Amlf pfef uhfwk
9??3 efpfu bgkdfufulfk igtfyfk 8' ugyk}fuf pfef
ufhwk 9??8 uwywk bgkafem 3' efym ujuf` F_IE+ Hf`
mkm ugyafem igylfmufk egkcfk pyjtgt _M@LFEF ufhwk
9??= efk flhmy bftf afifufk Iwpfum em 9??8+
_fef cyfnml 5 igymlwu efpfu emifdf pgyifkemkcfk
pgyuwbiwhfk _FE lfiwpfugk _ftwywfk ugyhfefp
F_IE+ Tgdfyf cyfnml kfbpfl ifhsf umefl fef
lgbfawfk }fkc tmckmnmlfk efym ufhwk lg ufhwk
emifkemkclfk egkcfk F_IEk}f+ _gbgymkufh
Efgyfh tgkcfaf bgbiwfu pgyuwbiwhfk }fkc
ljktufk tglmufy 8"= pgytgk ef`fb tfuw ufhwk
fkccfyfk+
Cyfnml 4
_gyifkemkcfk _gkgymbffk Yguymiwtm Efgyfh ugyhfefp _gkefpfufk Efgyfh
Lfi+ @fbjkcfk Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufig` 5
_gyifkemkcfk _gkgymjbffk _FE ugyhfefp _gkefpfufk Efgyfh
Lfiwpfugk _ftwywfk Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=
_gkefpfufk Efgyfh 37?+=>=+?63+>7? 837+9=3+896+?3? 88=+336+>4?+84?
Igtfyfk _FE >?+?6?+754+549 >7+>53+44>+788 36+686+34=+486_yjtgkuftg 8?' 37' 8?'
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 7/19
68
_gyuwbiwhfk _fafl Efgyfh
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em fuwy ef`fb Wkefkc"Wkefkc Kjbjy 68 Ufhwk
6==3 tgifcfm"bfkf emwifh egkcfk Wkefkc"Wkefkc
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bftwl lfugcjym pjugktmm` fef`fh _fafl _gkgyfkcfk
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muw agkmt pfafl }fkc lwyfkc pjugktmf` fef`fh1 _fafl
_fylmy _fafl Tfyfkc Iwywkc Sf`gu efk _fafl
_gkcfbim`fk Ifhfk Cf`mfk Cj`jkcfk D+_fef Ufig` 7+ efpfu emifdf pgylgbifkcfk
pgkgymbffk efym tglujy pfafl }fkc tfkcfu igtfy+
Hf` mkm bgkfkeflfk pgyuwbiwhfk gljkjbm efym
tglujy mk~gtuftm igyaf`fk ifml efk `fkdfy+ Bgtlmpwk
tgdfyf igywywufk ugyefpfu pgkwywkfk pyjtgkuftg
pgkgymbffk efym ufhwk 9??3 hmkccf 9??=+ Hf`
mkm tfkcfu igyf`ftfk lfygkf twi}gl pfafl efpfu
igypmkefh"pmkefh ejbmtm efk lgcmfufkk}f+ Ef`fb
lfmufkk}f egkcfk lg"bfbpwfk efgyfh bgbimf}fm
emym tgkemym lgbfbpwfk Lfiwpfugk _ftwywfk
efpfu emk}fuflfk tfkcfu pjugktmm`+ Hf` mkm efkpfl efym pyjtgkuftg pgkgymbffk pfafl efgyfh ugyhfefp
_FE }fkc bgkdfpfm igtfyfk `gimh efym 7?'+
Emtmtm `fmk+ Umkccmk}f pgkgymbffk pfafl efgyfh mkm
bgkcmkemlftmlfk igtfyk}f pgyuwbiwhfk mk~gtuftm
}fkc emef`fbk}f emtgyufm egkcfk pgk}gyfpfk
ugkfcf lgyaf+
_fef cyfnml 7 igymlwu efpfu emifdf pgyifkemkcfk
pgyuwbiwhfk pfafl efgyfh }fkc tgbflmk bgkwywk
efym ufhwk lg ufhwk ugyhfefp F_IE+ Lgkfmlfk
kjbmkf` pfef ufhwk 9??8 awtuyw uwywk ef`fb
pyjtgkuftg pgyifkemkcfk egkcfk F_IE efk _FE+
Hf` mkm bgkwkawllfk uwywkk}f pgyuwbiwfhfk
gljkjbm Lfiwpfugk _ftwywfk pfef ufhwk 9??8+_gk}gifi wufbk}f fef`fh pgbm`mhfk lgpfef efgyfh
}fkc igypgkcfywh igtfy ugyhfefp lmkgyaf tfuwfk
lgyaf pgyfkclfu efgyfh+
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efgyfh efym ufhwk 9??3 hmkccf 9??= bgkwkawllfk
pgyuwbiwhfk }fkc ljktufk igylmtfy 67"
68'+ Fkf`mtmt ugyhfefp efuf mkm fef`fh fkufyf
pgygkdfkffk efk dfpfmfk twefh tgtwfm fufw dfpfmfk
}fkc emygkdfkflfk twefh empygemltm efpfu emdfpfm+
Egkcfk egbmlmfk lgigyhftm`fk pgk}g`gkccfyf
pgbgymkufhfk ig`wb bgkwkawllfk lmkgyafk}f }fkcbfltmbf`+ Hf` mkm bgbfkc tgymkc ugyafem ef`fb
pgywbwtfk F_IE efk dfpfmfk fkccfyfk+
Cyfnml 5
_gyuwbiwhfk _FE ugyhfefp _gkefpfufk Efgyfh
Lfiwpfugk _ftwywfk Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufig` 7
_yjtgkuftg _gkgymbffk _fafl Efgyfh ugyhfefp _FE efk _gkefpfufk Efgyfh Lfiwpfugk _ftwywfk
Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=
Igtfyfk _fafl Efgyfh 48+=65+?????? 5?+54=+???+??? 5?+=8=+???+???
_yjtgkuftg ugyhfefp _gkefpfufk
Efgyfh
79' 5>' 5>'
_yjtgkuftg ugyhfefp _FE >58' >6>' 73>'
_fafl efk Yguymiwtm Efgyfh tgifcfm Twbigy _gkefpfufk Efgyfh +++
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 8/19
6=
_ GYT_GLUMN ^j`wbg X^M Kj+ 6 Ufhwk 9?66 Gemtm Afkwfym
Cyfnml 7
_gyifkemkcfk _gkgymbffk _fafl Efgyfh ugyhfefp _gkefpfufk Efgyfh
Lfiwpfugk _ftwywfk Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufig` >
_yjtgkuftg _gkgymbffk Yguymiwtm ugyhfefp _FE efk _gkefpfufk Efgyfh
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Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=
Igtfyfk Yguymiwtm 65+>44+?8=+8>? 63+?66+>>5+57? 96+==8+=5=+=7?
_yjtgkuftg ugyhfefp _gkefpfufk
Efgyfh
9?' 9?' 97'
_yjtgkuftg ugyhfefp _FE 955' 97=' 4?='
Cyfnml >
_gyifkemkcfk _gkgymbffk Yguymiwtm ugyhfefp _FE efk _gkefpfufk Efgyfh
Lfiwpfugk _ftwywfk Ufhwk Fkccfyfk 9??3 9??8 9??=
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 9/19
9?
Ef`fb pgygkdfkffk pgkefpfufk ufycgu dfpfmfk
tgymkc emiwfu `gimh ygkefh (bfylejsk- efym pjugktm
tgigkfyk}f+ Hf` mkm flfk bgbpgybwefh ifcm
pgbgymkufh wkuwl bgbgkwhm ufycgu+ @gimh efym
muw dfpfmfk imtf bg`fbpfwm ugycgu }fkc efk imtf
emk}fuflfk igypygtuftm+
_gyuwbiwhfk _FE ugyhfefp _gkefpfufk
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Efym tgcm ̀ wft sm`f}fh Ljuf Bfemwk bftwl pfeflg`jbpjl tgefkc emewlwkc egkcfk 4 lgdfbfufk
(`f}fl wkuwl bgkafem 7 lgdfbfufk-+ _jtmtm Ljuf
Bfemwk igyfef emugkcfh igyifcfm lfiwpfugk `fmk em
sm`f}fh ifyfu Afsf Umbwy+ Ljuf Bfemwk bgkafem
efgyfh pgkchwiwkc Lfi+_jkjyjcj Lfi+ Kcfsm
Lfi+ Bfcgufk efk Lfi+ Bfemwk tgkemym }fkc
bgkafem efgyfh mkewlk}f+
_gyuwbiwhfk _fafl Efgyfh
Ef`fb ljkuglt pgylgbifkcfk efgyfh _fafl
Efgyfh bgkafem mkemlfujy lgigyhftm`fk mk~gtuftm
em efgyfh ugytgiwu+ Tg`fmk muw pfafl efgyfh awcf
bgkafem wlwyfk lmkgyaf pgbgymkufhfk ef`fb ftpgl
pgkcgbifkcfk sm`f}fh bgbnftm`muftm bftwlk}f
mk~gtujy em ef`fb sm`}fh ugytgiwu+ Agkmt _fafl }fkc
pjgugktmm` em Ljuf Bfemwk fef`fh1 _fafl Hjug`
_fafl Hmiwyfk efk _fafl Ygl`fbg+ Tgefkclfk
}fkc bftwl lfugcjym lwyfkc pjugktmm` fef`fh1 _fafl
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efk _fafl Tfyfkc Iwywkc Sf`gu+
_fef ufig` 8 ugypfpfy pgkgymbffk Ljuf Bfemwk
efym tglujy pfafl efgyfh ugywt bgkwywk tgafl
Ufhwk 9??3 hmkccf 9??=+ J`gh tgifi muw pgy`wem`flwlfk pgkcg`j`ffk ftgu efgyfh wkuwl bgkfyml
mk~gtujy `gimh ifk}fl lg Ljuf Bfemwk+ Wkuwl muw
emiwuwhlfk pyjtgt pgbifhfywfk pg`f}fkfk pwi`ml
}fkc bgbpgybwefh pyjtgt pgymamkfk mk~gtuftm cwkf
bgkwbiwhlfk pwkcwufk em tglujy pfafl efgyfh+
Ef`fb ljkuglt pgyuwbiwhfk efgyfh bflf Ljuf
Bfemwk ugybftwl pfef ljuf }fkc tfkcfu lgdm`
hf` mkm bgkcmkcfu awcf awb`fh lgdfbfufk efk
pgkewewlk}f tgemlmu+ J`gh tgifi muw pgyuwbiwhfk
Ljuf Bfemwk pgy`w bgkfbifh sm`f}fh lgyaf
efk awb`fh pgkewewl+ Egkcfk egbmlmfk flfk
bgkfbifh awb`fh pgkchftm`fk efym wktwy pfafl
efgyfh+
Ufig` 3
_yjtgkuftg _gkgymbffk Yguymiwtm ugyhfefp _FE efk _gkefpfufk Efgyfh
Lfiwpfugk _ftwywfk Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=_gkgymbffk Efgyfh 44>+>>8+537+??? 439+38?+765+7?> 438+743+99?+???
_FE 99+555+7>7+>?7 93+?65+645+5?6 54+836+88?+974
_yjtgkuftg >8' 39' 6?7'
Cyfnml 3
_gyifkemkcfk _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh
_fafl efk Yguymiwtm Efgyfh tgifcfm Twbigy _gkefpfufk Efgyfh +++
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 10/19
96
_ GYT_GLUMN ^j`wbg X^M Kj+ 6 Ufhwk 9?66 Gemtm Afkwfym
_gyuwbiwhfk Yguymiwtm Efgyfh
Tgifcfm ljuf pwtfu pgyuwbiwhfk em sm`f}fh
ifyfu wkuwl _yj~mktm Afsf Umbwy Ljuf Bfemwk
bgkcgbifkclfk igyifcfm agkmt yguymiwtm }fkc
emhfyfplfk efpfu bgkew`fkc ywpmfh wkuwl
bgkmkclfulfk _FE+Bgkdgybfum ifk}flk}f agkmt yguymiwtm }fkc
empwkcwu em Ljuf Bfemwk bgbpgy`mhfulfk
ifk}flk}f agkmt flum~muft bft}fyflfu ef`fb `f`w
`mkuft pgygljkjbmfk+ Ef`fb tfuw tmtm pgyuwbiwhfk
ljuf bgkwaw ljuf aftf efk pgyefcfkcfk
bgkwkawllfk lgbfawfk }fkc tmckmnmlfk+ J`gh
tgifi muw twftfkf }fkc k}fbfk wkuwl flum~muft efk
pj`f pg`f}fkfk imyjlyftm }fkc ifml flfk bgkafem
nflujy pgkmkclfufk pguwbiwhfk gljkjbm efk
pfef flhmyk}f bfbpw bgkmkclfulfk pgyj`ghfk
pgkefpfufk ljuf Bfemwk efym tglujy yguymiwtm+Ugyefpfu umcf agkmt Yguymiwtm }fkc pjugktmm` em ljuf
Bfemwk }fmuw1 Yguymiwtm _gbflfmfk Lglf}ffk
Efgyfh Yguymiwtm _fylmy em ugpm Af`fk efk Yguymiwtm
Mqmk Bgkemymlfk Ifkcwkfk+ Tgefkc }fkc bftwl
lfugcjym lwyfkc pjugktmm` fef`fh1 Yguymiwtm
_g`f}fkfk _g`fiwhfk Yguymiwtm _gk}gigyfkcfk em
Fmy+ efk Yguymiwtm Mqmk Wtfhf _gymlfkfk+
Tgpgyum emtlymptm ef`fb Ufig` = kfbpfl ifhsfbgtmlmpwk pgyifkemkcfk pyjtgkuftg pgkgymbffk
efym ufhwk lg ufhwk bgkwywk ugyhfefp F_IE
kfbwk tgdfyf kjbmkf` pgyj`ghfk yguymiwtm
bgkmkclfu+ Lgtmbpw`fkk}f Ljuf Bfemwk ugywt
igyuwbiwh ef`fb tglujy pgygljkjbmfk efk ugufp
`f}fl emtgiwu tgifcfm ljuf pgyuwbiwhfk em sm`f}fh
ifyfu Afsf Umbwy+
_gyuwbiwhfk _FE ugyhfefp _gkefpfufk
Efgyfh Ljuf Bjajlgyuj
Ljuf Bjajlgyuj bftwl ef`fb ljugcjym ljuflgdm` }fkc hfk}f ugyemym fuft 9 lgdfbfufk
}fmuw Lgdfbfufk _yfawymu Lw`jk efk Lgdfbfufk
Ufig` 8
_yjtgkuftg _gkgymbffk _fafl Efgyfh ugyhfefp _FE efk _gkefpfufk Efgyfh
Ljuf Bfemwk Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=_FE 99+555+7>7+>?7 93+?65+645+5?6 54+836+88?+974
_fafl 3+8>5+>6>+85= 8+7=3+5=3+>5> =+593+>?6+8?3
_yjtgkuftg fuft _gkgymbffk
Efgyfh
94' 94' 99'
_yjtgkuftg fuft _FE 47?' 468' 967'
Cyfnml 8
_gyifkemkcfk _gkgymbffk _fafl Efgyfh ugyhfefp _gkefpfufk Efgyfh
Ljuf Bfemwk Ufhwk Fkccfyfk 9??3 9??8 9??=
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 11/19
99
Bfcgytfym+ _gyuwbiwhfk pgygljkjbmfk ifk}fl
emewlwkc j`gh lgcmfufk ifyfkc efk aftf }fkc
ugynftm`muftm ef`fb pgylgbifkc Ljuf+ J`gh tgifi
muw Ljuf Bjajlgyuj emtgiwu awcf ljuf WBLB
embfkf tglujy mkm igyuwbiwh tfkcfu pgtfu egkcfk igyifcfm agkmt pyjewltm+ Lgcmfufk }fkc tfkcfu igtfy
fef`fh WBLB em imefkc lgyfamkfk Uft efk Ff`ft
Lflm+ _gylgbifkcfk 4 ufhwk ugyflhmy pjtmtm _FE
ugyhfefp F_IE bgkcf`fbm pgkwywkfk bgtlmpwk
igtfyfk pgyj`ghfk _FEF ugywt bgkmkclfu+ Ef`fb
NCE }fkc em`flwlfk empgyj`gh lgugyfkcfk ifhsf
pgkmkclfufk F_IE em Ljuf Bjajlgyuj ifk}fl
emewlwkc j`gh f`myfk EFW efk EFL+ Kfbwk
pgy`w emdgybfum ifhsf lgkfmlfk EFL ugytgiwu
awcf lfygkf Ljuf Bjajlgyuj bg`flwlfk f`jlftm
efkf pfyumtmpftm ef`fb igyifcfm lgcmfufk pwtfu emefgyfh+
_gyuwbiwhfk _fafl Efgyfh
Tgifcfm Ljuf }fkc igypgkewewl tmemlmu bflf
Bjajlgyuj fcfl tw`mu wkuwl bgkcgbifkclfk
pgkefpfufk efym tglujy pfafl+ Sm`f}fhk}f }fkc
tgbpmu awcf bgkafem lgkef`f wkuwl bgbpgyigtfy pg`wfkc em imefkc pfafl efgyfh+ Igyeftfylfk hftm`
emtlwtm }fkc em`flwlfk empgyj`gh lgugyfkcfk
ifhsf umcf igtfy pgyj`ghfk pfafl emfbim` efym1
_fafl _gkgyfkcfk Af`fk _fafl Ygl`fbg efk
_fafl Hmiwyfk+ Efym ufig` 66 igymlwu efpfu emifdf
ugyafemk}f pgkgymbffk }fkc umefl ugy`f`w igtfy
emifkemkclfk egkcfk _FE efk F_IE+ _yjtgkuftg
}fkc egbmlmfk lgdm` bgbiwlumlfk ifhsf Ljuf
Bjajlgyuj umefl imtf bgkcfkef`lfk pgkefpfufkk}f
efym tglujy pfafl+ J`gh tgifi muw twefh ugpfu amlf
ugyjijtfk bgkmkclfulfk F_IE em`flwlfk egkcfkbgkdfym ufbifhfk EFL efk EFW
Ufig` =
_yjtgkuftg _gkgymbffk Yguymiwtm ugyhfefp _FE efk _gkefpfufk Efgyfh
Ljuf Bfemwk Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=_FE 99+555+7>7+>?7 93+?65+645+5?6 54+836+88?+974
Yguymiwtm =+48=+54=+3=> 66+>9>+673+>84 64+>74+578+3=3
_yjtgkuftg Yguymiwtm ugyhfefp
_gkgymbffk Efgyfh
9=' 46' 49'
_yjtgkuftg Yguymiwtm ugyhfefp
_FE
568' 54?' 466'
Cyfnml =
_gyifkemkcfk _gkgymbffk Yguymiwtm Efgyfh ugyhfefp _gkefpfufk EfgyfhLjuf Bfemwk Ufhwk Fkccfyfk 9??3 9??8 9??=
_fafl efk Yguymiwtm Efgyfh tgifcfm Twbigy _gkefpfufk Efgyfh +++
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 12/19
94
_ GYT_GLUMN ^j`wbg X^M Kj+ 6 Ufhwk 9?66 Gemtm Afkwfym
_gyuwbiwhfk Yguymiwtm Efgyfh
Ef`fb pyjtgt pgbwkcwufk yguymiwtm ljuf
Bjajlgyuj bfbpw bgkcjpumbf`lfk pgkchftm`fkk}f
}fkc hf` mkm igymbp`mlftm ugyhfefp igtfyfk pyjtgkuftm
yguymiwtm ugyhfefp _FE efk F_IE+ Efym agkmt"agkmt
yguymiwtm }fkc empwkcwu ugyefpfu umcf igtfy }fmuw1
yguymiwtm _g`f}fkfk Lgtghfufk yguymiwtm _fylmy emUgpm Af`fk Wbwb efk Yguymiwtm _g`f}fkfk _ftfy+
Tgbgkufyf muw twbigy pgkefpfufk tglujy yguymiwtm
}fkc lwyfkc pjugktmm` fef`fh1 Yguymiwtm Mqmk Uyf}gl
Yguymiwtm Aftf _gkawf`fk _yjewl Wtfhf Efgyfh efk
Yguymiwtm _ftfy Cyjtmy*_gyujljfk+
Ugyhfefp pgyj`ghfk Yguymiwtm }fkc ugyumkccm
ag`ft fef`fh _g`f}fkfk Lgtghfufk+ Ef`fb NCE
empgyj`gh pgkag`ftfk ifhsf em Ljuf Bjajlgyuj
ugyefpfu 4 ywbfh tflmu umpg I efk igyifcfm agkmt
Ywbfh Tflmu Igytf`mk+ Fyumk}f ifhsf Ljuf
Bjajlgyuj imtf bgkafem ljuf ywawlfk ifcm sfycf
}fkc fef em tglmufyk}f lhwtwtk}f em Lfiwpfugk
Bjajlgyuj ef`fb bgkdfym aftf lgtghfufk+
_gyuwbiwhfk _FE ugyhfefp _gkefpfufk
_yj~mktm Afsf Umbwy
_yj~mktm Afsf Umbwy fef`fh tgiwfh sm`f}fh
pgbgymkufhfk pyj~mktm }fkc ugyemym fuft 48 lfiwpfugk
ljuf tghmkccf efym wktwy pgbgymkufhfkk}f
bftwl ef`fb lfugcjym ugyigtfy+ _gk}g`gkccfyffk
pgbgymkufhfk em Afsf Umbwy igycgyfl pfefwpf}f bgkdfpfm lgigyhftm`fk pgbifkcwkfk
efgyfh ugytgiwu Cwigykwy Afsf Umbwy }fkc ug`fh
emugufplfk ef`fb _gyfuwyfk Cwigykwy Afsf Umbwy
Kj+ 48 Ufhwk 9??= ugkufkc Ygkdfkf _gbifkcwkfk
Afkclf Bgkgkcfh Efgyfh (Y_ABE- _yj~mktm
Afsf Umbwy Ufhwk 9??= — 9?65 }fkc bgywpflfk
twfuw pgygkdfkffk tuyfugcmt ifhsf twbigy ef}f
efk efkf efgyfh emfyfhlfk wkuwl bgkfkcfkm mtw
efk pgybftf`fhfk pymjymuft }fkc ug`fh emuwfkclfk
ef`fb _yjcyfb _gbifkcwkfk Afsf Umbwy ufhwk
9??= — 9?65+
Igyifcfm pymjymuft pgbifkcwkfk em Afsf Umbwy
bgbgy`wlfk ewlwkcfk pgkefkffk }fkc tgifcmfk
Ufig` 6?
_yjtgkuftg _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh
Ljuf Bjajlgyuj Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=
_gkefpfufk Efgyfh 469+633+568+?7>89 444+435+7=6+?6568 478+=>5+3=>+37857
_FE 9>+?>6+=79+>==89 9>+93>+537+8>544 98+675+8>4+=5857
_yjtgkuftg 84' 3=' 38'
Cyfnml 6?
_gyifkemkcfk _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh
Ljuf Bjajlgyuj Ufhwk Fkccfyfk 9??3 9??8 9??=
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 13/19
95
igtfy hfywt empgyj`gh efym _FE+ J`gh tgifi muw
igyifcfm wpf}f em`flwlfk wkuwl bgkdfpfm hf`
ugytgiwu lhwtwtk}f pgyifmlfk pg`f}fkfk pwi`ml
egkcfk pgbigkuwlfk wkmu _g`f}fkfk _gymqmkfk
Ugypfew (_9U-+ Hf` muw embfltwelfk wkuwl
bgbigym lgbwefhfk ifcm mk~gtujy bftwl lg Afsf
Umbwy efk pfef flhmyk}f bfbpw bgkccgyflfk
yjef pgygljkfbmfk tgdfyf bflyj+
_gyuwbiwhfk pgyj`ghfk _FE em Afsf Umbwy
tfkcfu bgbwftlfk amlf hf` muw emifkemkclfk
egkcfk F_IE+ Afsf Umbwy twefh tfkcfu bfbpw
bgbimf}fm lgcmfufk pgbgymkufhfk efk lgiwuwhfk
pgbifkcwkfkk}f yfuf"yfuf 3?'+ Hf` mkm igyfyum
ufuflg`j`f pgbgymkufhfk em Afsf Umbwy bgkfsfylfk
lgbfkemymfk }fkc igtfy ef`fb hf` bgbimf}fm emym
tgkemym+ _gkwywkfk pfef ufhwk 9??= iwlfk lfygkf
pjugktmk}f }fkc hm`fkc ugufpm `gimh emtgifilfk
lfygkf pgkwywkfk ufycgu em YF_IE 9??= }fkc
emugufplfk pfef ufhwk 9??8 j`gh E_YE Uyfktmtmtm
igymlwu Cwigykwyk}f }fkc uyfktmtm+ Bgtlmpwkegbmlmfk ugufp hf` muw hfywt empfkefkfc tgifcfm
pgkwywkfk efk ugufp hfywt emumkclfulfk+
Ef`fb lgcmfufk pgbifkcwkfk em ufhwk 9??="
9?6? twefh bw`fm kfbpfl fyfh efk tftfyfk }fkc
hgkefl emdfpfm ef`fb pgbifkcwkfk Afsf Umbwy+
Tgpgyum ugywyfm ef`fb ygkdfkf tuyfugcmt Y_ABE
Afumb fkufyf `fmk1 _gyufbf, pyjcyfb pgkcgkuftfk
lgbmtlmkfk }fmuw bgbgkwhm hfl"hfl eftfy }fkc
bg`mpwum lgiwuwhfk pfkcfk lgtghfufk pgkememlfk
pglgyaffk efk igywtfhf pgywbfhfk efk tfkmuftm fmy
igytmh pgyufkfhfk twbigy ef}f f`fb efk ̀ mkclwkcfk
hmewp yftf fbfk efym pgy`flwfk fufw fkdfbfk
umkefl lglgyftfk tgyuf hfl igypfyumtmpftm ef`fb
lghmewpfk tjtmf` pj`muml+ Efk tf`fh tfuw mktuywbgk
wkuwl bgbpgydgpfu bgkcwyfkcm fkclf lgbmtlmkfk
fef`fh bgkcjpumbf`lfk pyjcyfb djypjyfug tjdmf`
ygtpjktfim`mu} (DTY-< Lgewf, _yjcyfb bgkwywklfk
fkclf pgkcfkccwyfk tgifcfm flmifu efym efbpfl
lymtmt lgwfkcfk c`jif` }fkc ugyafem pfef ufhwk 9??8
}fkc igyefbpfl pfef pgbwuwtfk hwiwkcfk lgyaf
(_HL-+ Fefpwk wpf}f"wpf}f }fkc pgy`w em`flwlfkfef`fh bmtf`k}f pgkfkcfkfk pgy`wftfk `fpfkcfk
Ufig` 66
_yjtgkuftg _gkgymbffk _fafl Efgyfh efk _gkefpfufk Efgyfh
Ljuf Bjajlgyuj Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=
_FE 9>+?>6+=79+>==89 9>+93>+537+8>544 98+675+8>4+=5857
_gkgymbffk _fafl Efgyfh 5+=8=+>>?+98337 7+847+4==+55>46 >+56=+?=4+94?4?
_yjtgkuftg ugyhfefp _gkefpfufk
Efgyfh
63' 63' 68'
_yjtgkuftg ugyhfefp _FE 6=6' 999' 998
Cyfnml 66
_gyifkemkcfk _gkgymbffk _fafl Efgyfh ugyhfefp _FE efk _gkefpfufk Efgyfh
Ljuf Bjajlgyuj Ufhwk Fkccfyfk 9??3 9??8 9??=
_fafl efk Yguymiwtm Efgyfh tgifcfm Twbigy _gkefpfufk Efgyfh +++
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 14/19
97
_ GYT_GLUMN ^j`wbg X^M Kj+ 6 Ufhwk 9?66 Gemtm Afkwfym
Ufig` 69
_yjtgkuftg Yguymiwtm ugyhfefp _FE efk _gkefpfufk Efgyfh
Ljuf Bjajlgyuj Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=
_gkgymbffk _FE 9>+?>6+=79+>==89 9>+93>+537+8>544 98+675+8>4+=5857
_gkgymbffk Yguymiwtm
Efgyfh
65+8>9+6=7+953?? 65+7?7+546+87?67 6>+?6>+48?+7?=??
_yjtgkuftg Yguymiwtm
ugyhfefp _gkefpfufk
Efgyfh
53' 5>' 56'
_yjtgkuftg Yguymiwtm
ugyhfefp _FE
73?' 779' 7>='
lgyaf egkcfk bgbnwkctmlfk if`fm `fumhfk lgyaf
(I@L-< Lgumcf, _yjcyfb bgkmkclfulfk pgyuwb"
iwhfk gljkjbm wpf}f }fkc pgy`w em`flwlfk
bmtf`k}f fef`fh bgkdmpuflfk ml`mb mk~gtuftm }fkc
ljkewtmn egkcfk ljktgp pg`f}fkfk pgymqmkfk
ugypfew (_9U- efk mkj~ftm uglkj`jcm ugpfu cwkf(UUC- em tglujy pgyufkmfk< Lggbpfu, _yjcyfb
bgkmkclfulfk mkeglt pgbifkcwkfk bfkwtmf
(M_B- tgifcfm wlwyfk lgigyhftm`fk pgbifkcwkfk
twfuw efgyfh wpf}f }fkc pgy`w em`flwlfk fef`fh
tgkfkumftf bgkcwpf}flfk pgkmkclfufk M_B
bg`f`wm fltgtmim`muft pgkememlfk lgtghfufk efk
ef}f ig`m bft}fyflfu+ Igyeftfy igyifcfm tftfyfk
pjljl pyjcyfb ef`fb ygktuyf Y_ABE Afumb 9??="
9?65 bflf empgy`wlfk ewlwkcfk efkf }fkc dwlwp+
_gyj`ghfk _FE Afumb tgpgyum ugywyfm em Ufig` 64
tfkcfu bgbwkclmklfk ifcm _gbgymkufh _yj~mktm
Afsf Umbwy wkuwl bgkdfpfm ufycgy pgbifkcwkfk
embfltwe+
_gyuwbiwhfk _fafl _yjpmktm Afsf Umbwy
_gylgbifkcfk agkmt pfafl _yj~mktm bgkcf`fbm
pgylgbifkcfk efym sfluw lgsfluw ifml efym tgcm
agkmt efk igtfyfk ufymn }fkc ij`gh empwkcwu+ Ugkuw
ugyefpfu f`ftfk"f`ftfk }fkc tfkcfu imtf emugymbf
tgpgyum1 _gyufbf, pgywifhfk Wkefkc"wkefkc Kjbjy 7 Ufhwk 6=35 emcfkumlfk egkcfk WW
Kjbjy 99 Ufhwk 6=== }fkc igymbp`mlftm pfef
pgywifhfk agkmt _fafl _yj~mktm+ Lgewf, pgywifhfk
lgbif`m Wkefkc"Wkefkc Kjbjy 99 Ufhwk 6===
bgkafem Wkefkc"Wkefkc Kjbjy 49 Ufhwk 9??5
pwk bgbifsf ljktlsgktm ufuf lg`j`f pgkefpfufk
efgyfh hfywt emwifh+
Tgpgyum }fkc ugy`mhfu ef`fb pgyifkemfkcfk
igymlwu fkufyf Wkefkc"Wkefkc Kjbjy 68 Ufhwk
6==3 egkcfk Wkefkc"Wkefkc Kjbjy 45 Ufhwk
9??? }fkc bgkafem WW pgywifhfk tgifcfm igymlwu1
Ef`fb pgkcg`j`ffk pgbwkcwufk _fafl em Afsf
Umbwy emigy`flwlfk agkmt pgyef pfafl }fmuw1
Cyfnml 69
_gyifkemkcfk _gkgymbffk Yguymiwtm ugyhfefp _FE efk _gkefpfufk Efgyfh
Ljuf Bjajlgyuj Ufhwk Fkccfyfk 9??3 9??8 9??=
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 15/19
9>
_gyufbf, _fafl Lgkefyffk Igybjujy (_LI- Lgewf,
_fafl If`ml Kfbf Lgkefyffk Igybjujy (_IKLI-
Lgumcf, _fafl Ifhfk Iflfy Lgkefyffk Igybjujy
(_IILI- Lggbpfu, _fafl Fmy _gybwlffk (_F_-
efk Lg`mbf, _fafl Fmy Ifsfh Ufkfh (_FIU-+
Igtfyfk pwkcwufk fuft _fafl efgyfh ugytgiwu
ugyemtlymptm pfef ufig` 67 pgylgbifkcfk awb`fh
pgkgymbffkk}f }fkc tgbflmk bgkmkclfu bgtlmpwk
tgdfyf pyjtgkuftg bgkcf`fbm n`wluwftm amlf
emifkemkclfk egkcfk F_IE fufw _FE+ Ef`fb
Ufig` ugytgiwu kfbpfl lglwfufk _fafl Efgyfh
}fkc tmfp bgkewlwkc lgbfbpwfk efgyfh ef`fb
Ufig` 64
_yjtgkuftg _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh _yj~mktm Afsf Umbwy
Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=F_IE 7+=5?+?58+?99+935 3+?37+6?7+569+>78 3+893+>=5+867+744
_gkgymbffk _FE 5+6>5+97?+>7=+=83 7+969+46=+467+=74 7+3?8+?5?+443+?89
_yjtgkuftg _FE
ugyhfefp F_IE
3?6' 343' 39='
Cyfnml 64
_gyifkemkcfk _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh _yj~mktm Afsf Umbwy
Ufhwk Fkccfyfk 9??3 9??8 9??=
WW 68*6==3
_ftf` 9WW 45*9???
Agkmt _fafl Efgyfh Umkclfu M ugyemym efym1
f+ _fafl Lgkefyffk Igybjujy
i+ Igf If`ml Kfbf Lgkefyffk Igybjujy
d+ _fafl Ifhfk Iflfy Lgkefyffk Igybjujy
Ufymn _fafl emugufplfk pf`mkc umkccm tgigtfy1
f+ _fafl Lgkefyffk Igybjujy 7' (`mbf pgytgk-
i+ Igf If`ml Kfbf Lgkefyffk Igybjujy 6?' (tgpw`wh
pgytgk-
d+ _fafl Ifhfk Iflfy Lgkefyffk Igybjujy 7' (`mbf
pgytgk-
Agkmt _fafl _yjpmktm ugyemym efym1
f+ _fafl Lgkefyffk Igybjujy efk Lgkefyffk em fuft Fmy<
i+ Igf If`ml Kfbf Lgkefyffk Igybjujy efk Lgkefyffk em fuft
Fmy<
d+ _fafl Ifhfk Iflfy Lgkefyffk Igybjujy<
e+ _fafl _gkcfbim`fk efk _gbfknffufk Fmy Ifsfh Ufkfh efk Fmy
_gybwlffk
Ufymn _fafl emugufplfk pf`mkc umkccm tgigtfy1
f+ _fafl Lgkefyffk Igybjujy efk Lgkefyffk em fuft Fmy 7' (`mbf
pgytgk-
i+ Igf If`ml Kfbf Lgkefyffk Igybjujy efk Lgkefyffk em fuft
Fmy 6?' (tgpw`wh pgytgk-
d+ _fafl Ifhfk Iflfy Lgkefyffk Igybjujy 7' (`mbf pgytgk-
e+ _fafl _gkcfbim`fk efk _gbfknffufk Fmy Ifsfh Ufkfh efk Fmy
_gybwlffk 9?' (ewf pw`wh pgytgk-
Ufig` 65
_gyifkemkcfk Agkmt _fafl _yj~mktm fkufyf WW 68*6==3 egkcfk WW 45*9???
_fafl efk Yguymiwtm Efgyfh tgifcfm Twbigy _gkefpfufk Efgyfh +++
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 16/19
93
_ GYT_GLUMN ^j`wbg X^M Kj+ 6 Ufhwk 9?66 Gemtm Afkwfym
Ufig` 67
_ygtgkuftg _gkgymbffk _fafl Efgyfh ugyhfefp _FE efk _gkefpfufk Efgyfh
_yj~mktm Afsf Umbwy Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=_gkgymbffk 7+=5?+?58+?99+935 3+?37+6?7+569+>78 3+893+>=5+867+744
_FE 5+6>5+97?+>7=+=83 7+969+46=+467+=74 7+3?8+?5?+443+?89
_fafl Efgyfh 4+735+88>+956+38? 5+586+3=6+754+>4= 5+8=6+86>+4?9+=4=
_yjtgkuftg _fafl
Efgyfh ugyhfefp
_gkefpfufk Efgyfh
>=3' >45' >7+7'
Cyfnml 65
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5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 17/19
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5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 18/19
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5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
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