pokok2_perubahan_uu_ppn_2009.ppt

8/19/2019 pokok2_perubahan_uu_ppn_2009.ppt

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DIREKTORAT JENDERAL PAJAK

2010

UU NO 42 TAHUN 2009

TENTANG PERUBAHAN KETIGA UU

PPN 1984


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UU NO 42 TAHUN 2009

TENTANG PERUBAHAN KETIGAUU PPN 1984

Oleh:Bambang Kesit

Accounting Department, UII

Yogyakarta, 21 uni 2!1!


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OUTLINE


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"A#A$ B%"AKA&' DA&#UUA& (%$UBA)A& UU ((&


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"A#A$ B%"AKA&'


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#UUA&

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2

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(OKOK.(OKOK (%$UBA)A&UU ((&


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PASAL YANG DIUBAH DAN ATAU DI TAMBAH

(asal 1 : De/inisi (asal 0 : (engkreitan (aak3asukan

(asal 1A : (engertian (enyerahan 4 bukan(enyerahan

(asal 11 : 5aat terutang ((&

(asal *A : (engukuhan (K( 4 pengusaha

kecil

(asal 12 : #empat terutang ((&

(asal + : Obek ((& (asal 1* : 6aktur (aak

(asal +A : &on BK( 4 &on K( (asal 1A : 5aat (enyetoran an(elaporan ((&

(asal : ((n B3 (asal 1-B : 6asilitas ((&

(asal A : $etur Barang an asa (asal 1-D : (enyerahan akti7a

(asal 8 : #ari/ ((& (asal 1-% : $estitusi #uris Asing

(asal 9 : #ari/ ((n B3 (asal 1-6 : #anggung $enteng ((&

(asal 9A : ara 3engitung ((& an(enetapan &ilai "ain

(erubahan yang ilakukan aa yang bersi/at substansi an aa yang hanya bersi/at

perbaikan gramatikal


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(OKOK.(OKOK (%$UBA)A& UU ((&

-; (%&'U5A)A K%&A (AAK

8; $%#U$ ((& A#A5 (%&Y%$A)A& K(


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1. Penambaan !e"#n#$#a. Pa$a% 1 an&'a 28 ( E'$)*+ BKP ,#!a' be+-/!

b. Pa$a% 1 an&'a 29 E'$)*+ KP

2. S#n'+*n#$a$# !e"#n#$# !en&an Un!an&Un!an& KUP

a. Pa$a% 1 an&'a 1 ( ba!an

b. Pa$a% 1 an&'a 14 ( Pen&$aa

3. Pa$a% 1 an&'a 1 ( Pen&$aa Kena Pa/a'

!. Pa$a% 1 an&'a 25 ( Pemn&, PPN

. Pe+baan !e"#n#$# 6$b$,an$#7

a. Pa$a% 1 an&'a 10 ( Peman"aa,an BKP ,#!a' be+-/! !a+# %

a+ Dae+a Pabean

b. Pa$a% 1 an&'a 19 ( Pen&&an,#an3. Pa$a% 1 an&'a 20 ( N#%a# Im)*+

!. Pa$a% 1 an&'a 2 ( a',+ Pa/a'

4. Pe+baan !e"#n#$# 6)en!e%e&a$#an -e-enan&7

a. Pa$a% 1 an&'a 1 ( Pen&$aa Kena Pa/a'

b. Pa$a% 1 an&'a 15 ( Da$a+ Pen&enaan Pa/a'

. Pe+baan !e"#n#$# 6+e!a'$#*na%7

1; D%6I&I5I


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EISTING T#!a' !#a,+

PERUBAHAN

6UU 42:20097

D#'ena'an PPN $ebe$a+ 0; a,a$<

1. E'$)*+ BKP ,#!a' be+-/!= 6P$% 4 617 &72. E'$)*+ KP. 6P$% 4 617 7

Ba,a$an !an /en#$ BKP ,#!a' be+-/! >an& a,a$e'$)*+n>a !#'ena'an PPN !#a,+ !# )en/e%a$anPa$a% 4 a>a, 617 +" &.

Ba,a$an !an /en#$ /a$a >an& a,a$ e'$)*+n>a!#'ena'an PPN !#a,+ !# PMK. 6P$% 4 6277

A%a$anPe+baan

Un,' mene,+a%'an )embebanan PPN !anmembe+# 'e$em)a,an 'e)a!a )e%a' /a$a !#In!*ne$#a be+$a#n& !# )a$a+ &%*ba%.

%K5(O$ BK( #IDAK B%$?UUD 4 %K5(O$ K(

2; OB%K ((&


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*; (%&Y%$A)A& AK#I>A YA&' #UUA&

5%3U"A #IDAK U#K DI(%$UA"B%"IKA&

EISTINGPPN !#'ena'an ,e+ba,a$ )a!a )en>e+aan a',#?a>an& PPN ,e+,an& )a!a $aa, )e+*%eann>a ,e%a!#ba>a+ !an !a)a, !#'+e!#,'an.

(%$UBA)A&

e+aan $e%+ a',#?a@'e3a%# a,a$ )en>e+aan a',#?a >an& ,#!a'be+bn&an %an&$n& !en&an 'ea,an $aa@$e+,a )en>e+aan a',#?a be+)a $e!an !an $,a,#*n-a&*n.

A%a$an

Un,' membe+#'an )ene&a$an ba-a $ema)en>e+aan a',#?a >an& men+, ,/an $em%a,#!a' n,' !#)e+/a%be%#'an ,e+,an& PPN@ ,an)amem)e+a,#'an a)a'a PM )a!a $aa,)e+*%eann>a !a)a, !#'+e!#,'an a,a ,#!a'@ 'e3a%#

n,' a',#?a e'$ Pa$a% 9 a>a, 687 +" b !an 3.

(A5A" 1-D


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+; (%&'%$#IA& (%&Y%$A)A& BK( DA&

BUKA& (%&Y%$A)A& BK( an& ma$# ,e+$#$a )a!a $aa,

)embba+an

A. Pen>e+aan BKP !a%am +an&'a Pemb#a>aan S>a+#a

B. Ba+an& Kena Pa/a' Yan& D#a%#'an Da%am Ran&'a

Re$,+',+#$a$# U$aa

a,a,an<

Saa, ,e+,an& PPN a,a$ ,+an$a'$# %ea$#n& >an& $em%a ,e+3an,m !# Pen/e%a$an

Pa$a% 1A 617 +" b !#a)$ !an 'emba%# 'e Pa$a% 11=


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EISTINGD#'ena'an PPN )a!a $e,#a) ,+an$a'$#)en>e+aan

PERUBAHAN

6UU 42:20097

D#'ena'an PPN@ namn )en>e+aann>a!#an&&a) %an&$n& !a+# $))%#e+ 'e)a!a'*n$men 6P$% 1A 617 +" 7

A%a$anPe+baan

Un,' men&a'*m*!a$# ,+an$a'$# )emb#a>aanbe+!a$a+'an )+#n$#) $>a+#a

+; A; (%&Y%$A)A& BK( DA"A3 $A&'KA

(%3BIAYAA& 5YA$IA)


15/64

EISTING D#'ena'an PPN.

PERUBAHAN

6UU 42:20097

#iak ikenakan ((&, !en&an $>a+a, $ema)e+$aaan >an& ,e+%#ba, ,e%a ,e+!a",a+ $eba&a#PKP 6P$% 1A 627 +" !7.

A%a$anPe+baan

Un,' membe+#'an 'em!aan a!m#n#$,+a$# !anmen!*+*n& Pen&$aa !a%am +an&'a+e$,+',+#$a$# $aa >an& be+,/an n,'mem)e+ba#'# '#ne+/a )e+$aaan@ ma'a)en>e+aan BKP >an& !#%a''an !a%am +an&'a

+e$,+',+#$a$# $aa ,#!a' !#'ena'an PPN@sepanjang pihak-pihak yang melakukanrestrukturisasi usaha adalah PKP .

+;B; BA$A&' K%&A (AAK YA&' DIA"I)KA&

DA"A3 $A&'KA $%5#$UK#U$I5A5I U5A)A

$estrukturisasi usaha: (enggabungan, peleburan, pemekaran,

pemecahan, an pengambilalihan usaha;


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EISTING Pe+$e!#aan BKP !an a',#?a >an& ma$# ,e+$#$a )a!a$aa, )embba+an@ ,e+ma$' !a%am )en&e+,#an)en>e+aan@ namn ,e+ba,a$ )a!a a',#?a >an& PPN)a!a $aa, )e+*%eann>a ,e%a !#ba>a+ !an !a)a,!#'+e!#,'an. 6Pasal 1A ayat (1) huruf e)

(%$UBA)A&

e+aan 6Pasal 1A ayat (1) hurufe)@ 'e3a%# a,a$ a',#?a >an& ,#!a' be+bn&an%an&$n& !en&an 'ea,an $aa@ $e+,a )en>e+aan

a',#?a be+)a $e!an !an $,a,#*n -a&*n. 6Pasal 1Aayat (2) huruf e)

A%a$anPe+baan

D#)e+%a''an $ama !en&an Pema'a#an Sen!#+# >an&,e+,an& PPN@ 'e3a%# n,' BKP >an& PMn>a ,#!a'!a)a, !#'+e!#,'an $e$a# Pa$a% 9 a>a, 687 +" b 3

+; ; (%$5%DIAA& BK( 4 AK#I>A YA&' #%$5I5A

(ADA 5AA# (%3BUBA$A& (%$U5A)AA&


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A. Dan&@ Te%+@ S$@ Sa>+$a>+an !an Babaan

B. Ba+an& Ha$#% Pe+,amban&an 6>an& ,e%a !#'ena'an Pa/a'

Dae+a7

. a$a Kean&an

D. a$aa$a Te+,en,

; &O& BK( DA& &O& K(


18/64

EISTINGD#beba$'an !a+# )en&enaan PPN@ me%a%#Pe+a,+an Peme+#n,a ,en,an& BKP S,+a,e$

PERUBAHAN

6UU 42:20097T#!a' !#'ena'an PPN 6P$% 4A 627 +" b7

A%a$an

Pe+baan

Se$a# $%:)e+m#n,aan DPR@ >a#, !a%am+an&'a )emenan C# +a'>a, In!*ne$#a

!en&an a+&a >an& ,e+/an&'a.

;A; DA'I&', #%"U$, 5U5U, 5AYU$A&, DA&

BUA).BUA)A&

(embatasan iatur alam penelasan


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EISTINGD#'ena'an PPN@ 'e3a%# )a$#+ !an 'e+#'#% 6P$% 4A627 +" a7

PERUBAHAN

6UU 42:20097

T#!a' !#'ena'an PPN 6!#$e$a#'an !en&anUn!an&Un!an& PDRD7@ >a#, a$be$@ ba, ,%#$@

ba, $e,en&a )e+ma,a@ ba, 'a)+@ ba, a)n&@ba, )e+ma,a@ ben,*n#,@ !*%*m#,@ "e%$)a+6"e%!$)a+7@ &a+am ba, 6a%#,e7@ &+a"#,@&+an#,:an!e$#,@ )$@ 'a%$#,@ 'a*%#n@ %e$#,@ma&ne$#,@ m#'a@ ma+me+@ n#,+a,@ *)$#!#en@ *'e+@)a$#+ !an 'e+#'#%@ )a$#+ 'a+$a@ )e+%#,@ "*$"a,6)*$)a,7@ ,a%'@ ,ana $e+a) 6"%%e+$ ea+,7@ ,ana

!#a,*me@ ,ana %#a,@ ,a-a$ 6a%m7@ ,+a$@ >a+*$#"@Ce*%#,@ ba$a%@ !an ,+a''#,. 6P$% 4A 627 +" a7

A%a$anPe+baan

Kea,an )en&amb#%an ba+an&ba+an& ,e+$eb,me+)a'an *b/e' )a/a' !ae+a@ >a#, Pa/a'M#ne+a% B'an L*&am !an Ba,an 6Pa$a% 5 UU28 Tan 2009 a>a, 617 +" a ( //7

;B; BA$A&' )A5I" (%$#A3BA&'A&


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EISTING PPN ,#!a' !#'ena'an a,a$ /a$a )e+ban'an. 6P$% 4A 67 +" !7

PERUBAHAN6UU 42:20097

PPN ,#!a' !#'ena'an a,a$ /a$a 'ean&an@ be+)a<1. /a$a men&#m)n !ana !a+# ma$>a+a'a, be+)a +*@

!e)*$#,* be+/an&'a@ $e+,#"#'a, !e)*$#,*@ ,abn&an@ !an:a,aben,' %a#n >an& !#)e+$ama'an !en&an #,=

2. /a$a menem)a,'an !ana@ mem#n/am !ana@ a,amem#n/am'an !ana 'e)a!a )#a' %a#n !en&anmen&&na'an $+a,@ $a+ana ,e%e'*mn#'a$# ma)n

!en&an -e$e% n/'@ 3e'@ a,a $a+ana %a#nn>a=. /a$a )emb#a>aan@ ,e+ma$' )emb#a>aan be+!a$a+'an)+#n$#) $>a+#a@ be+)a<

a7 $e-a &na $aa !en&an a' *)$#=b7 an/a' )#,an&=

37 $aa 'a+, '+e!#,= !an:a,a !7 )emb#a>aan '*n$men=4. /a$a )en>a%+an )#n/aman a,a$ !a$a+ 'm &a!a#@

,e+ma$' &a!a# $>a+#a !an "#!$#a= !an. /a$a )en/am#nan. 6P$% 4A 67 +" !7

A%a$anPe+baan

Un,' membe+#'an )e+%a'an >an& $ama@ /a$a 'ean&an >an&!#%a''an *%e $#a)a)n ,e+ma$' )e+ban'an $>a+#a!#,e,a)'an $eba&a# b'an a$a Kena Pa/a' >an& a,a$

)en>e+aann>a ,#!a' !#'ena'an PPN.

;; A5A K%UA&'A&


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EISTING

PPN !#'ena'an a,a$<1. a$a !# b#!an& )en>e!#aan ,em)a, )a+'#+=

2. a$a ,e%e)*n mm !en&an men&&na'anan& %*&am=

. a$a )en+#man an& !en&an -e$e% )*$=

4. a$a b*&a:'a,e+#n&.PERUBAHAN6UU 42:20097

Men/a!# ,#!a' !#'ena'an PPN.6P$% 4A 67 +" n ( 7

A%a$anPe+baan

Men&#n!a+# )en&enaan )a/a' be+&an!a,e+a!a) $a, *b/e' >an& $ama >an&

$!a !#'ena# )a/a' !ae+a@ >a#, /a$ab*&a a,a 'a,e+#n& !an /a$a !# b#!an&)en>e!#aan ,em)a, )a+'#+.

Pen&&na /a$a ,e%e)*n mm !en&anmen&&na'an an& %*&am !an /a$a)en+#man an& !en&an -e$e% )*$

mmn>a a!a%a ma$>a+a'a, 'e3#%.

;D; A5A.A5A #%$#%U


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BA$A&' DA& A5A YA&' #IDAK DIK%&AKA& ((&

5%B%"U3&YA DI#%#A(KA& DA"A3 (%$A#U$A&

(%3%$IA)

EISTINGen#$ ba+an& !an /a$a >an& ,#!a' !#'ena'an PPN!#,e,a)'an be+!a$a+'an Pe+a,+an Peme+#n,a 6PP144 Tan 20007

PERUBAHAN

6UU 42:20097

en#$ ba+an& !an /a$a >an& ,#!a' !#'ena'an PPN!#,e,a)'an %an&$n& !# !a%am )en/e%a$an Un!an&Un!an& 6Pa$a% 4A7

A%a$an

Pe+baan

Un,' %eb# membe+#'an 'e)a$,#an 'm ,en,an&

/en#$ ba+an& !an /a$a >an& ,#!a' !#'ena'an PPN.


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PKP bertambah:

1. Eksportir JKP

2. Eksportir BKP tidak berwujud

-; (%&'U5A)A K%&A (AAK

Alasan Perubahan:

Karena adanya penambahan objek PPN dalam Pasal ayat !1" huru# $ dan huru# h


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EISTING T#!a' !#a,+.

PERUBAHAN

6UU 42:20097

PPN a,a$ )en>e+aan KP >an& !#ba,a%'an!a)a, !#'+an&'an !a+# PPN >an& ,e+,an&.

6P$% A 6277

A%a$anPe+baan

A&a+ )a+a%e% !en&an )e+%a'an )en&emba%#an6+e,+7 BKP@ !#a,+ men&ena# )e+%a'an PPNa,a$ )en>e+aan KP >an& !#ba,a%'an:!#'emba%#'an $ebaan a,a $e%+n>a

8; $%#U$ A#A5 (%&Y%$A)A& K(


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B. TARI PPnBM 6Pa$a% 87

A. KRITERIA BKP YANG TERGOLONG MEAH 6Pa$a% 7

9; K$I#%$IA DA& #A$I6 ((nB3


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8.A8.A.. KRITERIA BKP MEWAHKRITERIA BKP MEWAH

EISTING

Yan& !#ma'$! !en&an FBa+an& Kena Pa/a' >an& ,e+&*%*n&

me-aF a!a%a<

1. ba+an& >an& b'an me+)a'an ba+an& 'eb,an )*'*'=

2. ba+an& >an& !#'*n$m$# *%e ma$>a+a'a, ,e+,en,=

. ba+an& >an& )a!a mmn>a !#'*n$m$# *%e ma$>a+a'a,

be+)en&a$#%an ,#n&=4. ba+an& >an& !#'*n$m$# n,' menn/''an $,a,$=

!an:a,a

. ba+an& >an& a)ab#%a !#'*n$m$# !a)a, me+$a' 'e$ea,an!an m*+a% ma$>a+a'a,@ $e+,a men&&an&& 'e,e+,#banma$>a+a'a,@ $e)e+,# m#nman be+a%'**%.

6Pen/e%a$an P$% 6177

PERUBAHAN

6UU 42:20097K+#,e+#a n*m*+ !#a)$. 6Pen/e%a$an P$% 6177

A%a$anPe+baan

K+#,e+#a )a!a b,#+ %eb# ,e)a, n,' )en&enaan 3'a#@ b'ann,' )en&enaan )a/a'.


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8.B8.B.. TARIF PPnBMTARIF PPnBM

EISTINGPa%#n& +en!a 10; !an Pa%#n& T#n& 5;.

6P$% 8 6177


Pa%#n& +en!a 10; !an Pa%#n& T#n& 200;.

6P$% 8 6177

6Pene,a)an ,a+#" ,e+,#n& a'an $an&a, $e%e',#"7

A%a$anPe+baan

Un,' membe+#'an +an& 'e)a!a Peme+#n,a!a%am +an&'a me%a'$ana'an "n&$#+e&%a$#n>a@ ba,a$ a,a$ ,a+#" PPnBM !#na#''an!a+# 5; 6,/ )% %#ma )e+$en7 men/a!#200; 6!a +a,$ )e+$en7. Ta+#" ,e+,#n&$ebe$a+ 200; 6!a +a,$ )e+$en7 a'an!#,e+a)'an a)ab#%a bena+bena+ !#)e+%'an.


28/64

A; 5aat (engauan $estitusi


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9.A. SAAT PENGAJUAN9.A. SAAT PENGAJUAN

RESTITUSIRESTITUSI

EISTING Se%+ PKP !a)a, me%a''an +e$,#,$# )a!a $e,#a)ma$a )a/a'. 6P$% 9 6477

PERUBAHAN

6UU 42:20097

1. PKP E'$)*+,#+ 6BKP !an:a,a KP7=2. PKP >an& men>e+a'an ')! Pemn&, PPN=. PKP >an& men!a)a, "a$#%#,a$ ,#!a' !#)n&,

PPN= !an4. PKP >an& ma$# !a%am ,aa) be%m

be+)+*!'$#@!a)a, me%a''an +e$,#,$# )a!a $e,#a) ma$a )a/a'.6P$% 9 64b77

Se%a#n PKP ,e+$eb,@ an>a !a)a, me%a''an+e$,#,$# )a!a a'#+ ,an b'. 6P$% 9 64a77

A%a$anPe+baan

Han>a PKPPKP ,e+,en, ,e+$eb, >an& $e3a+ame'an#$me PPN !a)a, men&a%am# %eb# ba>a+.


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9.B.9.B. PENGEMBALIANPENGEMBALIAN

PENDAHULUANPENDAHULUAN

EISTING Han>a !#be+#'an 'e)a!a P Pa, !an P !en&anPe+$>a+a,an Te+,en, 6Pa$a% 15 !an 15D UU KUP7


1. Se%a#n >an& ,e%a !#a,+ !# UU KUP@ UU PPN /&amen&a,+ )en&emba%#an )en!a%an ba PKP E'$)*+,#+6BKP !an:a,a KP7@ PKP >an& men>e+a'an ')!

Pemn&, PPN@ !an PKP >an& men!a)a, "a$#%#,a$ ,#!a'!#)n&, PPN@ >an& be+#$#'* +en!a. 6P$% 9 643772. A)ab#%a be+!a$a+'an )*$, a!#, !#,e+b#,'an SKPKB@ ma'a

$an'$# >an& !#'ena'an a!a%a be+)a bn&a $ebe$a+ 2;)e+ b%an )a%#n& %ama 24 b%an. 6Pa$a% 9 64"77

A%a$anPe+baan

Un,' memban, %#'#!#,a$@ membe+#'an )e%a>anan >an&%eb# ba#' !an men!*+*n& 'e)a,an $'a+e%a P:PKP!a%am me%a'$ana'an 'e-a/#ban )a/a'n>a 6selfassessment 7@ P:PKP ,e+,en, >an& mem#%#'# +#$#'* +en!a!a)a, !#be+#'an +e$,#,$# !en&an )en&emba%#an)en!a%an 6,an)a )eme+#'$aan ,e+%eb# !a%7.Peme+#'$aan !a)a, !#%a''an 'em!#an 6 post audit 7 b#%a

!#)e+%'an.


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9.C. RESTITUSI UNTUK TURIS9.C. RESTITUSI UNTUK TURIS

ASINGASING

EISTING T#!a' !#a,+

PERUBAHAN

6UU 42:20097

PPN a,a$ ba+an& ba-aan >an& !#ba-a 'e %a+ne&e+# me%a%# ban!a+a ,e+,en, *%e ,+#$ a$#n&!a)a, !#+e$,#,$#@ !en&an $>a+a,<1. N#%a# PPN m#n#ma% $ebe$a+ R) 00 +#b=2. Pembe%#an BKP !#%a''an !a%am /an&'a -a',16$a,7 b%an $ebe%m 'ebe+an&'a,an 'e %a+Dae+a Pabean=. a',+ Pa/a' memen# 'e,en,an Pa$a% 1 a>a,67. Pa!a '*%*m NPP !an a%ama, )embe%# !##$#!en&an n*m*+ )a$)*+ !an a%ama, %en&'a) !# ne&a+a

>an& mene+b#,'an )a$)*+.6P$% 1E7

A%a$anPe+baan

Ke,en,an #n# !#ma'$!'an n,' %eb# membe+#'an!a>a ,a+#' ba *+an& )+#ba!# )eme&an& )a$)*+ %a+ne&e+# n,' be+'n/n& 'e In!*ne$#a.

1! D%%3%D (AAK 3A5UKA&


32/64

EISTING

1. Han>a men&a,+ n,' PKP >an&men&&na'an n*+ma PP 6*mCe, ,e+,en,76P$% 9 6577

2. Se!an&'an n,' Deeme! PM ba PKP'ea,an ,e+,en, be%m !#a,+ 6$e%ama #n#

men&&na'an Da$a+ H'm DPP N#%a#La#n7

PERUBAHAN

6UU 42:20097

Deeme! PM be+%a' ba PKP ba#' *+an&)+#ba!# ma)n ba!an >an&<1. Mem#%#'# *mCe, ,e+,en, 6P$% 9 6577= !an

2. Me%a''an 'ea,an ,e+,en, 6P$% 9 65a77.

A%a$anPe+baan

Un,' %eb# membe+#'an 'e$e!e+anaan !an'em!aan !a%am me%a''an )en&#,n&an!an )en>e,*+an PPN >an& ,e+,an&.

1!; D%%3%D (AAK 3A5UKA&


33/64

A; (engkreitan (aak 3asukan oleh (K( yangmasih alam tahap belum berprouksi


34/64

11.A.11.A. PPAJAKAJAK MMASUKANASUKAN YANG BOLEH YANG BOLEH

DIKREDITKAN OLEHDIKREDITKAN OLEH PKP YANG BELUMPKP YANG BELUM

BERPRODUKSIBERPRODUKSI

EISTING Se%+ Pa/a' Ma$'an 6P$% 9 62a77

PERUBAHAN

6UU 42:20097

Te+ba,a$ Pa/a' Ma$'an >an& be+a$a% !a+# )e+*%ean!an:a,a #m)*+ ba+an& m*!a%. 6P$% 9 62a77

Da%am a% ,e+n>a,a PKP &a&a% be+)+*!'$#@ ma'aPa/a' Ma$'an >an& ,e%a !#'+e!#,'an !an ,e%a!#+e$,#,$# a+$ !#ba>a+ 'emba%#. 6P$% 9 6a77

A%a$anPe+baan

Pen&$aa >an& be%m me%a''an )en>e+aanBKP:KP 6)en&$aa !a%am ,aa) )+a*)e+a$#7$ea+$n>a ,#!a' !#)e+'enan'an men&'+e!#,'an PM.Namn !em#'#an@ n,' memban, %#'#!#,a$ PKP >an&ba+ !a%am ,aa) )+a*)e+a$#@ 'e)a!a >an&be+$an&',an !a)a, !#)e+'enan'an men&'+e!#,'an PMa,a$ )e+*%ean ba+an& m*!a% -a%a)n be%m a!a)en>e+aan 6be%m a!a Pa/a' Ke%a+an7.

11 B11 B PENGKREDITANPENGKREDITAN PMPM ATASATAS BKPBKP YANGYANG


35/64

11.B.11.B. PENGKREDITANPENGKREDITAN PMPM ATASATAS BKPBKP YANG YANG

DIALIHKANDIALIHKAN DALAM RANGKADALAM RANGKA

RESTRUKTURISASI USAHARESTRUKTURISASI USAHA

EISTING T#!a' !#a,+ 6)a!a )e+baan 'e!a UU PPN@'e,en,an #n# !#a)$7.

PERUBAHAN

6UU 42:20097

Men&#!)'an 'emba%# +m$an Pa$a% 9 a>a, 6147>a#, !a%am a% ,e+/a!# +e$,+',+#$a$# $aa@ ma'a

Pa/a' Ma$'an a,a$ BKP >an& !#a%#'an >an& be%m!#'+e!#,'an *%e PKP >an& men&a%#'an@ !a)a,!#'+e!#,'an *%e PKP >an& mene+#ma )en&a%#an$e)an/an& a',+ Pa/a'n>a !#,e+#ma $e,e%a ,e+/a!#n>a)en&a%#an !an Pa/a' Ma$'an ,e+$eb, be%m!#beban'an $eba&a# b#a>a a,a !#'a)#,a%#$a$#.6P$% 9 61477

Note<Te+'a#, !en&an P$% 1A 627 +" !

A%a$anPe+baan

Un,' membe+#'an 'em!aan !an memban, cashflow )e+$aaan)e+$aaan >an& a'an me%a''an

+e$,+',+#$a$# $aa.

12 (%3U5A#A& #%3(A# ((& #%$U#A&'


36/64

EISTING

1. P men&a/'an )e+m**nan !en&an $>a+a,)en>e+aan BKP a,a KP n,' $ema ,em)a,'ea,an $aa !#%a''an *%e $a, a,a %eb#,em)a, 'ea,an $aa !an a!m#n#$,+a$#)en/a%an !an 'ean&an ,e+)$a,.

2. Pembe+#an #/#n )em$a,an be+!a$a+'an

pemeriksaan.6P$% 12 6277

PERUBAHAN

6UU 42:20097

1. ') !en&an )embe+#,aan *%e P 6P$% 126277.

2. Peme+#'$aan !#%a''an 'em!#an !a%am a%

!#)e+%'an 6Pen/e%a$an P$% 29 617 UU KUP7.

A%a$anPe+baan

Un,' men&+an beban a!m#n#$,+a$# PKP@ !#be+#'an'em!aan )+*$e!+ )ene,a)an )em$a,an ,em)a,,e+,an& >a#, 3') !en&an me%a''an)embe+#,aan $e3a+a ,e+,%#$ 'e)a!a D#+e',+en!e+a% Pa/a'

12; (%3U5A#A& #%3(A# ((& #%$U#A&'


37/64

A; 5aat (embuatan 6aktur (aak


38/64

13.A.13.A. SAAT PEMBUATAN FAKTUR PAJAK SAAT PEMBUATAN FAKTUR PAJAK

EISTING

D#a,+ !a%am Pe+a,+an D#+/en Pa/a'@ >a#, )a%#n&%ama a'#+ b%an be+#',n>a a,a )a!a $aa,)emba>a+an 6!a%am a% )emba>a+an !#,e+#ma$ebe%m a'#+ b%an be+#',n>a7


D#a,+ !a%am Un!an&Un!an& 6P$% 1 61a77 !an

!#$e$a#'an !en&an $aa, ,e+,an& )a/a'$eba&a#mana !#a,+ !a%am Pa$a% 11@ >a#, )a!a $aa,)en>e+aan a,a )a!a $aa, )emba>a+an 6!a%am a%)emba>a+an !#,e+#ma $ebe%m )en>e+aan7

A%a$anPe+baan

Un,' me+#n&an'an beban a!m#n#$,+a$# PKP ma'a$aa, )emba,an a',+ Pa/a' a!a%a )a!a $aa,,e+,an&n>a )a/a'@ >a#, )a!a $aa, )en>e+aan@ a,a!a%am a% )emba>a+an men!a%# )en>e+aanma'a a',+ Pa/a' !#ba, )a!a $aa, )emba>a+an.Den&an )en&a,+an #n#@ PKP ,#!a' )e+% %a memba,"a',+ )en/a%an 6invoice7 >an& be+be!a !en&ana',+ Pa/a'.


39/64

13.B. JENIS FAKTUR PAJAK 13.B. JENIS FAKTUR PAJAK

EISTING

D#'ena% !a /en#$ a',+ Pa/a' >a#, a',+Pa/a' S,an!a+ !an a',+ Pa/a' Se!e+ana

6P$% 1 617 6577

PERUBAHAN

6UU 42:20097Han>a a!a #$,#%a a',+ Pa/a'F.

A%a$anPe+baan

Un,' membe+#'an 'em!aan !an

'e$e!e+anaan /en#$:ben,' P@ !#mana an>a!#'ena% $a, /en#$ P@ >a#, $eba&a#mana !#a,+!a%am Pa$a% 1 67.


40/64

13.C.13.C. SANKSI ATAS PELANGGARANSANKSI ATAS PELANGGARAN SYARATSYARAT

FORMAL FAKTUR PAJAK FORMAL FAKTUR PAJAK

EISTINGPKP a'an !#'ena# $an'$# a)ab#%a mene+b#,'an a',+Pa/a' >an& ,#!a' memen# $>a+a, "*+ma% a',+ Pa/a'$eba&a#mana !#a,+ !a%am Pa$a% 1 a>a, 67

PERUBAHAN

6UU 42:20097

PKP ,#!a' !#'ena# $an'$# a)ab#%a mene+b#,'an a',+

Pa/a' >an& ,#!a' mema,


41/64

13.D. SYARAT13.D. SYARAT FORMAL &FORMAL & MATERIALMATERIAL

EISTINGPene&a$an ba-a a',+ Pa/a' a+$memen# $>a+a, "*+ma% !an ma,e+#a% ,e+!a)a,)a!a Pen/e%a$an Pa$a% 1 a>a, 67

PERUBAHAN

6UU 42:20097

Ke-a/#ban n,' memen# $>a+a, "*+ma% !anma,e+#a% !#a,+ !a%am ba,an& ,b >a#, Pa$a%1 a>a, 697

A%a$anPe+baan

Un,' %eb# membe+#'an 'e)a$,#an 'm,en,an& a!an>a $>a+a, "*+ma% !an ma,e+#a%@'a+ena $e%ama #n# )en&a,+an men&ena# a%,e+$eb, an>a !a%am )en/e%a$an Pa$a% 1 a>a,67

1+ 5AA# (%&Y%#O$A& DA& (%"A(O$A&


42/64

EISTING

Pen>e,*+an !#%a''an )a%#n& %ama )a!a ,an&&a% 1

$e,e%a be+a'#+n>a Ma$a Pa/a'. Pe%a)*+an !#%a''an )a%#n& %ama )a!a ,an&&a% 20$e,e%a be+a'#+n>a Ma$a Pa/a'


Pen>e,*+an !#%a''an )a%#n& %ama a'#+ b%anbe+#',n>a $e,e%a be+a'#+n>a Ma$a Pa/a' !an$ebe%m SPT Ma$a PPN !#$am)a#'an 6P$% 1A7.

Pe%a)*+an !#%a''an )a%#n& %ama a'#+ b%anbe+#',n>a $e,e%a be+a'#+n>a Ma$a Pa/a' 6P$% 1A7.

A%a$an

Pe+baan

Un,' memban, %#'#!#,a$ a/#b Pa/a'@ $aa,)en>e,*+an PPN !an )e%a)*+an SPT Ma$a PPN >an&$em%a )a%#n& %amba, ,an&&a% 1 6%#ma be%a$7 !an,an&&a% 20 6!a )%7 $e,e%a Ma$a Pa/a' be+a'#+

$eba&a#mana !#a,+ !a%am Un!an&Un!an& KUP@!#)e+%*n&&a+ men/a!# )a%#n& %amba, a'#+ b%anbe+#',n>a $e,e%a Ma$a Pa/a' be+a'#+. Menn&a,'e,en,an #n# ,#!a' !#a,+ !a%am Un!an&Un!an& KUP@ma'a 'e,en,an ,e+$eb, !#a,+ !a%am UU PPN.

1+; 5AA# (%&Y%#O$A& DA& (%"A(O$A&

((&


43/64

1; 6A5I"I#A5 (%$(AAKA& & !#b#a>a# #ba %a+ ne&e+#=.PPN !an PPn BM ,#!a' !#)n&, a,a$ #m)*+ ba+an& >an& Bea Ma$'n>a

!#beba$'an be+!a$a+'an UU Ke)abeanan=4.a$#%#,a$ PPN ba 'ea,an )enan&&%an&an ben3ana a%am na$#*na%=.Pembeba$an PPN ba %#$,+#' a#+ >an& $an&a, !#b,'an ma$>a+a'a,..Men/am#n ,e+$e!#an>a an&',an mm !# !a+a n,' men!*+*n&'e%an3a+an )e+)#n!aan a+$ ba+an& !an *+an& !# !ae+a ,e+,en, >an&,#!a' ,e+$e!#a $a+ana ,+an$)*+,a$# %a#nn>a >an& mema!a#@ >an&)e+ban!#n&an an,a+a ?*%me ba+an& !an *+an& >an& a+$ !#)#n!a'an!en&an $a+ana ,+an$)*+,a$# >an& ,e+$e!#a $an&a, ,#n&.

A,a$ )en>e+aan )e+a' $b& baan ba' 'e+a/#nan !#beba$'an !a+#)en&enaan PPN 6!#a,+ !a%am Pen/e%a$an Pa$a% 1B $eba&a# ba+an&$,+a,e$7

Alasan(erubahan

Un,' membe+#'an !a$a+ 'm ba )embe+#an "a$#%#,a$"a$#%#,a$ !# b#!an&)e+)a/a'an.


44/64

1-; #A&''U&' $%%&'


45/64

SEKIAN

- END OF SLIDES -


46/64

PASAL 1 ANGKA 28

"A3A BA$U

E'$)*+ Ba+an& Kena Pa/a' T#!a'Be+-/! a!a%a $e,#a) 'ea,an)eman"aa,an Ba+an& Kena Pa/a' T#!a'Be+-/! !a+# !a%am Dae+a Pabean !#%a+ Dae+a Pabean.


47/64

PASAL 1 ANGKA 29

"A3A BA$U

EE'$)*+ a$a Kena Pa/a' a!a%a$e,#a) 'ea,an )en>e+aan a$a KenaPa/a' 'e %a+ Dae+a Pabean.


48/64

PASAL 1 ANGKA 1"A3A BA$U

Ba!an a!a%a $e'm)%an *+an& !ana,a m*!a% >an& me+)a'an 'e$a,anba#' >an& me%a''an $aa ma)n>an& ,#!a' me%a''an $aa >an&me%#),# )e+$e+*an ,e+ba,a$@ )e+$e+*an

'*man!#,e+@ )e+$e+*an %a#nn>a@ Ba!anU$aa M#%#' Ne&a+a a,a Dae+a !en&annama !an !a%am ben,' a)a)n@ "#+ma@'*n&$#@ '*)e+a$#@ !ana )en$#n@)e+$e',an@ )e+'m)%an@ >a>a$an@*+&an#$a$# ma$$a@ *+&an#$a$# $*$#a%

)*%#,#'@ a,a *+&an#$a$# >an& $e/en#$@%emba&a@ ben,' $aa ,e,a)@ !an ben,'ba!an %a#nn>a.

Ba!an a!a%a $e'm)%an *+an&!an:a,a m*!a% >an& me+)a'an'e$a,an ba#' >an& me%a''an $aama)n >an& ,#!a' me%a''an $aa>an& me%#),# )e+$e+*an ,e+ba,a$@

)e+$e+*an '*man!#,e+@ )e+$e+*an%a#nn>a@ ba!an $aa m#%#' ne&a+a a,aba!an $aa m#%#' !ae+a !en&annama !an !a%am ben,' a)a)n@ "#+ma@'*n&$#@ '*)e+a$#@ !ana )en$#n@)e+$e',an@ )e+'m)%an@ >a>a$an@

*+&an#$a$# ma$$a@ *+&an#$a$# $*$#a%)*%#,#'@ a,a *+&an#$a$# %a#nn>a@%emba&a !an ben,' ba!an %a#nn>a,e+ma$' '*n,+a' #n?e$,a$# '*%e',#" !anben,' $aa ,e,a).


49/64

PASAL 1 ANGKA 14

"A3A BA$U

Pen&$aa a!a%a *+an& )+#ba!#a,a ba!an $eba&a#mana !#ma'$!!a%am an&'a 1 >an& !a%am'ea,an $aa a,a )e'e+/aann>a

men&a$#%'an ba+an&@ menm)*+ba+an&@ men&e'$)*+ ba+an&@me%a''an $aa )e+!a&an&an@meman"aa,'an ba+an& ,#!a'be+-/! !a+# %a+ Dae+a Pabean@me%a''an $aa /a$a@ a,ameman"aa,'an /a$a !a+# %a+ Dae+aPabean.

Pen&$aa a!a%a *+an& )+#ba!#a,a ba!an !a%am ben,' a)a )n>an& !a%am 'ea,an $aa a,a)e'e+/aann>a men&a$#%'an ba+an&@

menm)*+ ba+an&@ men&e'$)*+ba+an&@ me%a''an $aa)e+!a&an&an@ meman"aa,'an ba+an&,#!a' be+-/! !a+# %a+ Dae+aPabean@ me%a''an $aa /a$a,e+ma$' men&e'$)*+ /a$a@ a,ameman"aa,'an /a$a !a+# %a+ Dae+aPabean.


50/64


Pen&$aa Kena Pa/a' a!a%aPen&$aa $eba&a#mana!#ma'$! !a%am an&'a 14 >an&me%a''an )en>e+aan Ba+an&Kena Pa/a' !an a,a )en>e+aan

a$a Kena Pa/a' >an& !#'ena'an)a/a' be+!a$a+'an Un!an&n!an& #n#@ ,#!a' ,e+ma$'Pen&$aa Ke3#% >an&ba,a$ann>a !#,e,a)'an !en&an

Ke),$an Men,e+# Kean&an@'e3a%# Pen&$aa Ke3#% >an&mem#%# n,' !#'''an$eba&a# Pen&$aa Kena Pa/a'.

Pen&$aa Kena Pa/a' a!a%a)en&$aa >an& me%a''an)en>e+aan Ba+an& Kena Pa/a'!an:a,a )en>e+aan a$a KenaPa/a' >an& !#'ena# )a/a'

be+!a$a+'an Un!an&Un!an& #n#.


51/64

PASAL 1 ANGKA 25

"A3A BA$U

Pemn&, Pa/a' Pe+,ambaanN#%a# a!a%a ben!aa+a-anPeme+#n,a@ ba!an@ a,a #n$,an$#Peme+#n,a >an& !#,n/' *%e

Men,e+# Kean&an n,'memn&,@ men>e,*+@ !anme%a)*+'an )a/a' >an& ,e+,an&*%e Pen&$aa Kena Pa/a'a,a$ )en>e+aan Ba+an& KenaPa/a' !an a,a )en>e+aan a$aKena Pa/a' 'e)a!aben!aa+a-an Peme+#n,a@ba!an@ a,a #n$,an$# Peme+#n,a,e+$eb,.

Pemn&, Pa/a' Pe+,ambaanN#%a# a!a%a ben!aa+a)eme+#n,a@ ba!an@ a,a #n$,an$#)eme+#n,a >an& !#,n/' *%e

Men,e+# Kean&an n,'memn&,@ men>e,*+@ !anme%a)*+'an )a/a' >an& ,e+,an&*%e Pen&$aa Kena Pa/a'a,a$ )en>e+aan Ba+an& KenaPa/a' !an:a,a )en>e+aan a$aKena Pa/a' 'e)a!a ben!aa+a)eme+#n,a@ ba!an@ a,a #n$,an$#)eme+#n,a ,e+$eb,.


52/64

PASAL 1 ANGKA 10

"A3A BA$U

Peman"aa,an Ba+an& Kena Pa/a'T#!a' Be+-/! !a+# %a+ Dae+aPabean a!a%a $e,#a) 'ea,an)eman"aa,an Ba+an& Kena Pa/a'

T#!a' Be+-/! !a+# %a+ Dae+aPabean 'a+ena $a, )e+/an/#an !#!a%am Dae+a Pabean.

Peman"aa,an Ba+an& Kena Pa/a'T#!a' Be+-/! !a+# %a+ Dae+aPabean a!a%a $e,#a) 'ea,an)eman"aa,an Ba+an& Kena Pa/a'

T#!a' Be+-/! !a+# %a+ Dae+aPabean !# !a%am Dae+a Pabean.


53/64


Pen&&an,#an a!a%a n#%a# be+)aan&@ ,e+ma$' $ema b#a>a>an& !#m#n,a a,a $ea+$n>a!#m#n,a *%e )embe+# /a$a'a+ena )en>e+aan a$a KenaPa/a'@ ,#!a' ,e+ma$' )a/a' >an&

!#)n&, men+, Un!an&n!an& #n# !an )*,*n&an a+&a>an& !#3an,m'an !a%am a',+Pa/a'.

Pen&&an,#an a!a%a n#%a# be+)a an&@,e+ma$' $ema b#a>a >an& !#m#n,a a,a$ea+$n>a !#m#n,a *%e )en&$aa 'a+ena)en>e+aan a$a Kena Pa/a'@ e'$)*+ a$aKena Pa/a'@ a,a e'$)*+ Ba+an& Kena Pa/a'T#!a' Be+-/!@ ,e,a)# ,#!a' ,e+ma$' Pa/a'

Pe+,ambaan N#%a# >an& !#)n&, men+,Un!an&Un!an& #n# !an )*,*n&an a+&a>an& !#3an,m'an !a%am a',+ Pa/a' a,an#%a# be+)a an& >an& !#ba>a+ a,a$ea+$n>a !#ba>a+ *%e Pene+#ma a$a'a+ena )eman"aa,an a$a Kena Pa/a'

!an:a,a *%e )ene+#ma man"aa, Ba+an&Kena Pa/a' T#!a' Be+-/! 'a+ena)eman"aa,an Ba+an& Kena Pa/a' T#!a'Be+-/! !a+# %a+ Dae+a Pabean !# !a%amDae+a Pabean.


54/64

PASAL 1 ANGKA 20

"A3A BA$U

N#%a# Im)*+ a!a%a n#%a# be+)a an&>an& men/a!# !a$a+ )en&#,n&anbea ma$' !#,amba )n&,an%a#nn>a >an& !#'ena'an )a/a'

be+!a$a+'an 'e,en,an !a%am)e+a,+an )e+n!an&n!an&anPabean n,' #m)*+ Ba+an& KenaPa/a'@ ,#!a' ,e+ma$' Pa/a'Pe+,ambaan N#%a# >an& !#)n&,men+, Un!an&n!an& #n#.

N#%a# Im)*+ a!a%a n#%a# be+)a an&>an& men/a!# !a$a+ )en&#,n&anbea ma$' !#,amba )n&,anbe+!a$a+'an 'e,en,an !a%am

)e+a,+an )e+n!an&n!an&an>an& men&a,+ men&ena#'e)abeanan !an 3'a# n,' #m)*+Ba+an& Kena Pa/a'@ ,#!a' ,e+ma$'Pa/a' Pe+,ambaan N#%a# !an Pa/a'Pen/a%an a,a$ Ba+an& Me-a >an&!#)n&, men+, Un!an&Un!an&#n#.


55/64

PASAL 1 ANGKA 2

"A3A BA$U

a',+ Pa/a' a!a%a b',# )n&,an)a/a' >an& !#ba, *%e Pen&$aaKena Pa/a' >an& me%a''an)en>e+aan Ba+an& Kena Pa/a' a,a)en>e+aan a$a Kena Pa/a'@ a,ab',# )n&,an )a/a' 'a+ena #m)*+Ba+an& Kena Pa/a' >an& !#&na'an*%e D#+e',*+a, en!e+a% Bea !an'a#.

a',+ Pa/a' a!a%a b',# )n&,an)a/a' >an& !#ba, *%e Pen&$aaKena Pa/a' >an& me%a''an)en>e+aan Ba+an& Kena Pa/a' a,a)en>e+aan a$a Kena Pa/a'.


56/64

PASAL 1 ANGKA 15

"A3A BA$U

Da$a+ Pen&enaan Pa/a' a!a%a /m%a Ha+&a a%@ Pen&&an,#an@N#%a# Im)*+@ N#%a# E'$)*+@ a,a N#%a#La#n >an& !#,e,a)'an !en&an

Ke),$an Men,e+# Kean&an >an&!#)a'a# $eba&a# !a$a+ n,'men&#,n& )a/a' >an& ,e+,an&.

Da$a+ Pen&enaan Pa/a' a!a%a /m%a Ha+&a a%@ Pen&&an,#an@N#%a# Im)*+@ N#%a# E'$)*+@ a,a n#%a#%a#n >an& !#)a'a# $eba&a# !a$a+

n,' men&#,n& )a/a' >an&,e+,an&.

(A5A" 1A AYA#


57/64

"A3A BA$U

b. )en&a%#an Ba+an& Kena Pa/a' *%e'a+ena $a, )e+/an/#an $e-a be%# !an)e+/an/#an %ea$#n&=

b. )en&a%#an Ba+an& Kena Pa/a' 'a+ena $a,)e+/an/#an $e-a be%# !an:a,a )e+/an/#an $e-a&na $aa 6leasing 7=

Pen/e%a$an H+" bPen>e+aan Ba+an& Kena Pa/a' /&a !a)a,,e+/a!# 'a+ena )e+/an/#an $e-a be%# a,a)e+/an/#an $e-a &na $aa 6%ea$#n&7. A!a)n>an& !#ma'$! !en&an )en>e+aan 'a+ena)e+/an/#an $e-a &na $aa 6%ea$#n&7 a!a%a)en>e+aan >an& !#$ebab'an *%e )e+/an/#an

$e-a &na $aa 6%ea$#n&7 !en&an a' *)$#. Me$'#)n )en&a%#an a,a )en>e+aan a'a,a$ Ba+an& Kena Pa/a' be%m !#%a''an !an)emba>a+an Ha+&a a% Ba+an& Kena Pa/a',e+$eb, !#%a''an $e3a+a be+,aa)@ ,e,a)#'a+ena )en&a$aan a,a$ Ba+an& Kena Pa/a',e%a be+)#n!a !a+# )en/a% 'e)a!a )embe%#a,a !a+# %e$$*+ 'e)a!a %e$$ee@ ma'a Un!an&

n!an& #n# menen,'an ba-a )en>e+aanBa+an& Kena Pa/a' !#an&&a) ,e%a ,e+/a!#)a!a $aa, )e+/an/#an !#,an!a,an&an#@ 'e3a%#a)ab#%a $aa, be+)#n!an>a )en&a$aan$e3a+a n>a,a a,a$ Ba+an& Kena Pa/a' ,e+$eb,,e+/a!# %eb# !a% !a+#)a!a $aa,!#,an!a,an&an#n>a )e+/an/#an.

Pen/e%a$an H+" bPen>e+aan Ba+an& Kena Pa/a' !a)a, ,e+/a!# 'a+ena)e+/an/#an $e-a be%# !an:a,a )e+/an/#an $e-a &na$aa 6leasing 7. Yan& !#ma'$! !en&an )en&a%#anBa+an& Kena Pa/a' 'a+ena $a, )e+/an/#an $e-a&na $aa 6leasing 7F a!a%a )en>e+aan Ba+an&Kena Pa/a' >an& !#$ebab'an *%e )e+/an/#an $e-a

&na $aa 6leasing 7 !en&an a' *)$#.Da%am a% )en>e+aan Ba+an& Kena Pa/a' *%ePen&$aa Kena Pa/a' !a%am +an&'a )e+/an/#an$e-a &na $aa 6leasing 7 !en&an a' *)$#@Ba+an& Kena Pa/a' !#an&&a) !#$e+a'an %an&$n&!a+# Pen&$aa Kena Pa/a' )ema$*' 6supplier 7'e)a!a )#a' >an& memb,'an ba+an& 6lessee7.

(A5A" +A AYA#


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"A3A BA$Ub. ba+an&ba+an& 'eb,an

)*'*' >an& $an&a,!#b,'an *%e +a'>a,ban>a'=

b. ba+an& 'eb,an )*'*' >an& $an&a, !#b,'an *%e +a'>a, ban>a'=

Pen/e%a$an H+" bYan& !#ma'$! !en&an'eb,an )*'*' !a%am a>a, #n#a!a%a be+a$ !an &aba@ /a&n&@$a&@ 'e!e%a#@ &a+am ba#' >an&be+/*!#m ma)n >an& ,#!a'be+/*!#m.

Pen/e%a$an H+" bBa+an& 'eb,an )*'*' >an& $an&a, !#b,'an *%e +a'>a, ban>a'me%#),#<a. be+a$=b. &aba=3. /a&n&=!. $a&=

e. 'e!e%a#=". &a+am@ ba#' >an& be+>*!#m ma)n >an& ,#!a' be+>*!#m=&. !an&@ >a#, !an& $e&a+ >an& ,an)a !#*%a@ ,e,a)# ,e%a me%a%#

)+*$e$ !#$embe%#@ !#'%#,#@ !#)*,*n&@ !#!#nn'an@ !#be''an@ !#'ema$a,a ,#!a' !#'ema$@ !#&a+am#@ !#'a)+@ !#a$am'an@ !#a-e,'an !en&an3a+a %a#n@ !an:a,a !#+eb$=

. ,e%+@ >a#, ,e%+ >an& ,#!a' !#*%a@ ,e+ma$' ,e%+ >an& !#be+$#'an@!#a$#n'an@ a,a !#'ema$=

#. $$@ >a#, $$ )e+a ba#' >an& ,e%a me%a%# )+*$e$ !#!#nn'anma)n !#)ana$'an@ ,#!a' men&an!n& ,ambaan &%a a,a baan%a#nn>a@ !an:a,a !#'ema$ a,a ,#!a' !#'ema$=

/. babaan@ >a#, babaan $e&a+ >an& !#)e,#'@ ba#' >an& ,e%ame%a%# )+*$e$ !#33#@ !#$*+,a$#@ !#')a$@ !#)*,*n&@ !##+#$@ !#grading @!an:a,a !#'ema$ a,a ,#!a' !#'ema$= !an

'. $a>+$a>+an@ >a#, $a>+an $e&a+ >an& !#)e,#'@ !#33#@ !#,#+#$'an@!an:a,a !#$#m)an )a!a $ +en!a@ ,e+ma$' $a>+an $e&a+ >an&!#3a3a.

(A5A" A AYA#


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"A3A BA$UPa$a% A

Pa/a' Pe+,ambaan N#%a# !an Pa/a' Pen/a%an A,a$Ba+an& Me-a a,a$ )en>e+aan Ba+an& Kena Pa/a' >an&!#'emba%#'an !a)a, !#'+an&'an !a+# Pa/a' Pe+,ambaan

N#%a# !an Pa/a' Pen/a%an A,a$ Ba+an& Me-a >an&,e+,an& !a%am Ma$a Pa/a' ,e+/a!#n>a )en&emba%#anBa+an& Kena Pa/a' ,e+$eb, >an& ,a,a3a+an>a !#,e,a)'an*%e Men,e+# Kean&an.

Pa$a% A617 Pa/a' Pe+,ambaan N#%a# a,a Pa/a'

Pe+,ambaan N#%a# !an Pa/a' Pen/a%an a,a$ Ba+an&Me-a a,a$ )en>e+aan Ba+an& Kena Pa/a' >an&

!#'emba%#'an !a)a, !#'+an&'an !a+# Pa/a'Pe+,ambaan N#%a# a,a Pa/a' Pe+,ambaan N#%a# !anPa/a' Pen/a%an a,a$ Ba+an& Me-a >an& ,e+,an&!a%am Ma$a Pa/a' ,e+/a!#n>a )en&emba%#an Ba+an&Kena Pa/a' ,e+$eb,.

Pen/e%a$an<Da%am a% Ba+an& Kena Pa/a' >an& !#$e+a'an ,e+n>a,a!#'emba%#'an 6+e,+7 *%e )embe%#@ ma'a Pa/a'

Pe+,ambaan N#%a# !an Pa/a' Pen/a%an A,a$ Ba+an&Me-a !a+# Ba+an& Kena Pa/a' >an& !#'emba%#'an,e+$eb, men&+an<a. Pa/a' Ke%a+an !an Pa/a'Pen/a%an A,a$ Ba+an& Me-a >an& ,e+,an& *%ePen&$aa Kena Pa/a' )en/a%@b. Pa/a' Ma$'an !a+# Pen&$aaKena Pa/a' )embe%#@ !a%am a% Pa/a' Ma$'an a,a$Ba+an& Kena Pa/a' >an& !#'emba%#'an ,e%a !#'+e!#,'an@

3. B#a>a a,a a+,a ba Pen&$aaKena Pa/a' )embe%#@ !a%am a% Pa/a' a,a$ Ba+an& KenaPa/a' >an& !#'emba%#'an ,e+$eb, ,e%a !#beban'an$eba&a# b#a>a a,a ,e%a !#,amba'an 6!#'a)#,a%#$a$#'an7!a%am a+&a )e+*%ean a+,a ,e+$eb,.

Pen/e%a$an A>a, 617Da%am a% Ba+an& Kena Pa/a' >an& !#$e+a'an ,e+n>a,a!#'emba%#'an 6+e,+7 *%e )embe%#@ Pa/a' Pe+,ambaan

N#%a# !an Pa/a' Pen/a%an a,a$ Ba+an& Me-a !a+# Ba+an&Kena Pa/a' >an& !#'emba%#'an ,e+$eb, men&+an Pa/a'Ke%a+an !an Pa/a' Pen/a%an a,a$ Ba+an& Me-a >an&,e+,an& *%e Pen&$aa Kena Pa/a' )en/a% !anmen&+an<a.Pa/a' Ma$'an !a+# Pen&$aa Kena Pa/a' )embe%#@!a%am a% Pa/a' Ma$'an a,a$ Ba+an& Kena Pa/a' >an&!#'emba%#'an ,e%a !#'+e!#,'an=b.b#a>a a,a a+,a ba Pen&$aa Kena Pa/a' )embe%#@

!a%am a% )a/a' a,a$ Ba+an& Kena Pa/a' >an&!#'emba%#'an ,e+$eb, ,#!a' !#'+e!#,'an !an ,e%a!#beban'an $eba&a# b#a>a a,a ,e%a !#,amba'an6!#'a)#,a%#$a$#7 !a%am a+&a )e+*%ean a+,a ,e+$eb,= a,a3.b#a>a a,a a+,a ba )embe%# >an& b'an Pen&$aaKena Pa/a' !a%am a% )a/a' a,a$ Ba+an& Kena Pa/a' >an&!#'emba%#'an ,e+$eb, ,e%a !#beban'an $eba&a# b#a>aa,a ,e%a !#,amba'an 6!#'a)#,a%#$a$#7 !a%am a+&a)e+*%ean a+,a ,e+$eb,.

(A5A" A AYA#


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"A3A BA$U

627 Pa/a' Pe+,ambaan N#%a# a,a$ )en>e+aan a$a Kena Pa/a' >an&!#ba,a%'an@ ba#' $e%+n>a ma)n $ebaan@ !a)a, !#'+an&'an !a+#Pa/a' Pe+,ambaan N#%a# >an& ,e+,an& !a%am Ma$a Pa/a' ,e+/a!#n>a

)emba,a%an ,e+$eb,.

Pen/e%a$an A>a, 627Yan& !#ma'$! !en&an a$a Kena Pa/a' >an& !#ba,a%'anF a!a%a )emba,a%an$e%+n>a a,a $ebaan a' a,a "a$#%#,a$ a,a 'em!aan *%e )#a')ene+#ma a$a Kena Pa/a'.Da%am a% a$a Kena Pa/a' >an& !#$e+a'an ,e+n>a,a !#ba,a%'an@ ba#' $ebaanma)n $e%+n>a *%e )ene+#ma a$a Kena Pa/a'@ Pa/a' Pe+,ambaan N#%a#!a+# a$a Kena Pa/a' >an& !#ba,a%'an ,e+$eb, men&+an Pa/a' Ke%a+an>an& ,e+,an& *%e Pen&$aa Kena Pa/a' )embe+# a$a Kena Pa/a' !anmen&+an<a.Pa/a' Ma$'an !a+# Pen&$aa Kena Pa/a' )ene+#ma a$a Kena Pa/a'@!a%am a% Pa/a' Ma$'an a,a$ a$a Kena Pa/a' >an& !#ba,a%'an ,e%a!#'+e!#,'an=b.b#a>a a,a a+,a ba Pen&$aa Kena Pa/a' )ene+#ma a$a Kena Pa/a'@

!a%am a% Pa/a' Pe+,ambaan N#%a# a,a$ a$a Kena Pa/a' >an& !#ba,a%'an,e+$eb, ,#!a' !#'+e!#,'an !an ,e%a !#beban'an $eba&a# b#a>a a,a ,e%a!#,amba'an 6!#'a)#,a%#$a$#7 !a%am a+&a )e+*%ean a+,a ,e+$eb,= a,a3.b#a>a a,a a+,a ba )ene+#ma a$a Kena Pa/a' >an& b'an Pen&$aaKena Pa/a' !a%am a% Pa/a' Pe+,ambaan N#%a# a,a$ a$a Kena Pa/a' >an&!#ba,a%'an ,e+$eb, ,e%a !#beban'an $eba&a# b#a>a a,a ,e%a !#,amba'an6!#'a)#,a%#$a$#7 !a%am a+&a )e+*%ean a+,a ,e+$eb,.

(A5A" 0 AYA#


61/64

"A3A BA$U

6437 Pen&emba%#an 'e%eb#an Pa/a' Ma$'an 'e)a!a Pen&$aa Kena Pa/a'$eba&a#mana !#ma'$! )a!a a>a, 64b7 +" a $am)a# !en&an +" e@ >an&mem)n>a# '+#,e+#a $eba&a# Pen&$aa Kena Pa/a' be+#$#'* +en!a@ !#%a''an!en&an )en&emba%#an )en!a%an 'e%eb#an )a/a' $e$a# 'e,en,an $eba&a#mana

!#ma'$! !a%am Pa$a% 15 a>a, 617 Un!an&Un!an& N*m*+ Tan 198 ,en,an&Ke,en,an Umm !an Ta,a a+a Pe+)a/a'an !an )e+baann>a.

Pen/e%a$an A>a, 6437') /e%a$.

(asal 18 ayat a+an )a/a' !a)a, !#be+#'an $e,e%a D#+e',+ en!e+a% Pa/a' me%a''an'*n"#+ma$# 'ebena+an '+e!#, )a/a'.


62/64

(enelasan (asal 20 ayat a<a. )embe+#an N*m*+ P*'*' a/#b Pa/a' $e3a+a /aba,an=

b. )en&a)$an N*m*+ P*'*' a/#b Pa/a'=3. )en&'an a,a )en3ab,an )en&'an Pen&$aa Kena Pa/a'=!. a/#b Pa/a' men&a/'an 'ebe+a,an=e. )en&m)%an baan &na )en>$nan N*+ma Pen&#,n&anPen&a$#%an Ne,*=". )en3*3*'an !a,a !an:a,a a%a, 'e,e+an&an=

&. )enen,an a/#b Pa/a' be+%*'a$# !# !ae+a ,e+)en3#%=. )enen,an $a, a,a %eb# ,em)a, ,e+,an& Pa/a' Pe+,ambaan N#%a#=#. )eme+#'$aan !a%am +an&'a )enaan )a/a'= /. )enen,an $aa, m%a# be+)+*!'$# $ebn&an !en&an "a$#%#,a$)e+)a/a'an= !an:a,a'. )emenan )e+m#n,aan #n"*+ma$# !a+# ne&a+a m#,+a Pe+/an/#anPen&#n!a+an Pa/a' Be+&an!a.


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(asal 1+ ayat an& ,e%a !#'''an $eba&a# Pen&$aa Kena Pa/a' >an&,#!a' men$# "a',+ )a/a' $e3a+a %en&'a) $eba&a#mana !#ma'$! !a%amPa$a% 1 a>a, 67 Un!an&Un!an& Pa/a' Pe+,ambaan N#%a# 1984 !an)e+baann>a@ $e%a#n<

1. #!en,#,a$ )embe%# $eba&a#mana !#ma'$! !a%am Pa$a% 1 a>a, 67 +" bUn!an&Un!an& Pa/a' Pe+,ambaan N#%a# 1984 !an )e+baann>a= a,a

2. #!en,#,a$ )embe%# $e+,a nama !an ,an!a,an&an $eba&a#mana !#ma'$!!a%am Pa$a% 1 a>a, 67 +" b !an +" & Un!an&Un!an& Pa/a'Pe+,ambaan N#%a# 1984 !an )e+baann>a@

!a%am a% )en>e+aan !#%a''an *%e Pen&$aa Kena Pa/a' )e!a&an& e3e+an=

(A5A" 1A: 5AA# (%&Y%#O$A& DA& (%"A(O$A& ((&"A3A BA$U


64/64

"A3A BA$U

(enelasan (asal 1ADa%am +an&'a membe+#'an 'e%*n&&a+an -a', 'e)a!a Pen&$aa Kena Pa/a' n,' men>e,*+'e'+an&an )emba>a+an )a/a' !an men>am)a#'an S+a, Pembe+#,aan Ma$a Pa/a'Pe+,ambaan N#%a#@ )a$a% #n# men&a,+ $e3a+a '$$ men&ena# ba,a$ a'#+ )emba>a+an !an)en>am)a#an S+a, Pembe+#,aan Ma$a Pa/a' Pe+,ambaan N#%a# >an& be+be!a !en&an >an&!#a,+ !a%am Un!an&Un!an& N*m*+ Tan 198 ,en,an& Ke,en,an Umm !an Ta,a a+aPe+)a/a'an !an )e+baann>a.Da%am a% ,e+/a!# 'e,e+%amba,an )emba>a+an )a/a' ,e+,an& be+!a$a+'an S+a, Pembe+#,aanMa$a Pa/a' Pe+,ambaan N#%a# !an:a,a 'e,e+%amba,an )en>am)a#an S+a, Pembe+#,aanMa$a Pa/a' Pe+,ambaan N#%a# $e$a# !en&an 'e,en,an >an& !#a,+ !a%am )a$a% #n#@Pen&$aa Kena Pa/a' ,e,a) !#'ena# $an'$# a!m#n#$,+a$# $eba&a#mana !#a,+ !a%am Un!an&Un!an& N*m*+ Tan 198 ,en,an& Ke,en,an Umm !an Ta,a a+a Pe+)a/a'an !an)e+baann>a.

(asal 8 ayat am)a#an S+a, Pembe+#,aan $eba&a#mana !#ma'$! !a%amPa$a% a>a, 647@ !#'ena# $an'$# a!m#n#$,+a$# be+)a !en!a $ebe$a+ R)00.000@00 6%#ma +a,$ +#b +)#a7n,' S+a, Pembe+#,aan Ma$a Pa/a' Pe+,ambaan N#%a#@ R)100.000@00 6$e+a,$ +#b +)#a7 n,' S+a,Pembe+#,aan Ma$a %a#nn>a@ !an $ebe$a+ R)1.000.000@00 6$a, /,a +)#a7 n,' S+a, Pembe+#,aanTanan Pa/a' Pen&a$#%an a/#b Pa/a' ba!an $e+,a $ebe$a+ R)100.000@00 6$e+a,$ +#b +)#a7 n,'S+a, Pembe+#,aan Tanan Pa/a' Pen&a$#%an a/#b Pa/a' *+an& )+#ba!#.

(asal 0 ayat a+an a,a )en>e,*+an )a/a' $eba&a#mana !#ma'$! )a!a a>a, 617@ >an& !#%a''an $e,e%a ,an&&a% /a, ,em)* )emba>a+an a,a )en>e,*+an )a/a'@ !#'ena# $an'$# a!m#n#$,+a$# be+)a bn&a $ebe$a+ 2; 6!a)e+$en7 )e+ b%an >an& !##,n& !a+# ,an&&a% /a, ,em)* )emba>a+an $am)a# !en&an ,an&&a% )emba>a+an@

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