T ax B a se 6 .0 K o rp o ra t D oc u m e nt - P a ge : 1

P e r u b a h a n K o d e A k u n P a ja k p a d a S u r a t S e t o r a n P a ja k ( S S P )

S e h u b u n g a n d e n g a n d it e rb it k a n n y a P e ra tu r a n M e n te ri K e u a n g a n N o m o r P E R -3 8 /P J. / 2 0 0 9 ta n g g a l 2 3 Ju n i2 0 0 9 jo P E R -2 3 / P J. / 2 0 1 0 ta n g g a l 2 2 A p ri l 2 0 1 0 , m a k a p e rlu k a m i b e rit a h u k a n h a l- h a l s e b a g a i b e rik u t :

1 . P a d a S S P b e n tu k b a r u , K o d e M a ta A n g g a r a n P e n e r im a a n (M A P ) b e ru b a h n a m a n y a m e n ja d i K o d eA k u n P a ja k .

2 . A d a p e n a m b a h a n u n tu k k e p e rlu a n p e m b a y a ra n P a ja k B u m i d a n B a n g u n a n ( P B B ) y a itu N O P d a nA la m a t O P

3 . S e s u a i d e n g a n P a s a l 6 P e ra tu ra n M e n te r i K e u a n g a n N o m o r P E R - 3 8 /P J . / 2 0 0 9 m a k a W a jib p a ja km a s ih d a p a t m e n g g u n a k a n fo rm u lir S S P b e n tu k la m a h in g g a ta n g g a l 3 1 D e s e m b e r 2 0 0 9 d e n g a nm e n g g u n a k a n K o d e A k u n P a ja k d a n K o d e J e n is S e to ra n b a r u .

B e rik u t k a m i la m p ir k a n p e rs a n d in g a n k o d e M A P la m a d e n g a n k o d e A k u n P a j a k b a r u y a n g b e r la k u s e ja k 1Ju li 2 0 0 9 .

N o . M A P ( L a m a ) U r a ia n

K o d e A k u nP a ja k (B a ru )

U r a ia n

1 4 1 1 1 2 1 U n tu k J e n is P a ja k P P h P a s a l 2 1 4 1 1 1 2 1 U n tu k J e n is P a ja k P P h P a s a l 2 1

2 4 1 1 1 2 2 U n tu k J e n is P a ja k P P h P a s a l 2 2 4 1 1 1 2 2 U n tu k J e n is P a ja k P P h P a s a l 2 2

3 4 1 1 1 2 3 U n tu k J e n is P a ja k P P h P a s a l 2 2Im p o r

4 1 1 1 2 3 U n tu k J e n is P a ja k P P h P a s a l 2 2Im p o r

4 4 1 1 1 2 4 U n tu k J e n is P a ja k P P h P a s a l 2 3 4 1 1 1 2 4 U n tu k J e n is P a ja k P P h P a s a l 2 3

5 4 1 1 1 2 5 U n tu k J e n is P a ja k P P h P a s a l2 5 /2 9 O r a n g P rib a d i

4 1 1 1 2 5 U n tu k J e n is P a ja k P P h P a s a l2 5 /2 9 O r a n g P rib a d i

6 4 1 1 1 2 6 U n tu k J e n is P a ja k P P h P a s a l2 5 /2 9 B a d a n

4 1 1 1 2 6 U n tu k J e n is P a ja k P P h P a s a l2 5 /2 9 B a d a n

7 4 1 1 1 2 7 U n tu k J e n is P a ja k P P h P a s a l 2 6 4 1 1 1 2 7 U n tu k J e n is P a ja k P P h P a s a l 2 6

8 4 1 1 1 2 8 U n tu k J e n i s P a ja k P P h F in a l d a nF is k a l L u a r N e g e ri

4 1 1 1 2 8 U n tu k J e n is P a ja k P P h F in a l

9 4 1 1 1 2 9 U n tu k J e n is P a ja k P P h N o n M ig a sL a in n y a

4 1 1 1 2 9 U n tu k J e n i s P a ja k P P h N o nM i g a s L a in n y a

1 0 - - 4 1 1 1 3 1 U n tu k J e n is P a ja k F is k a l L u a rN e g e r i

1 1 4 1 1 1 1 1 U n tu k J e n is P a ja k P P h M in y a kB u m i

4 1 1 1 1 1 U n tu k J e n is P a ja k P P h M in y a kB u m i

1 2 4 1 1 1 1 2 U n tu k J e n is P a ja k P P h G a s A la m 4 1 1 1 1 2 U n tu k J e n is P a ja k P P h G a s A la m

1 3 4 1 1 1 1 3 U n tu k J e n is P a ja k P P h L a in n y ad a r i M in y a k B u m i

- -

1 4 4 1 1 1 1 9 U n tu k J e n is P a ja k P P h M ig a sL a in n y a

4 1 1 1 1 9 U n tu k J e n is P a ja k P P h M ig a sL a in n y a

1 5 4 1 1 2 1 1 U n tu k J e n is P a ja k P P N D a la mN e g e r i

4 1 1 2 1 1 U n tu k J e n is P a j a k P P N D a la mN e g e r i

1 6 4 1 1 2 1 2 U n tu k J e n is P a ja k P P N Im p o r 4 1 1 2 1 2 U n tu k J e n is P a ja k P P N Im p o r

1 7 4 1 1 2 1 9 U n tu k J e n is P a ja k P P N L a in n y a 4 1 1 2 1 9 U n tu k J e n is P a ja k P P N L a in n y a

1 8 4 1 1 2 2 1 U n tu k J e n is P a ja k P P n B M D a l a m 4 1 1 2 2 1 U n tu k J e n is P a j a k P P n B M D a la m

T ax B a se 6 .0 K o rp o ra t D oc u m e nt - P a ge : 2

N o . M A P ( L a m a ) U r a ia n

K o d e A k u nP a ja k (B a ru )

U r a ia n

N e g e r i N e g e r i

1 9 4 1 1 2 2 2 U n tu k J e n is P a ja k P P n B M Im p o r 4 1 1 2 2 2 U n tu k J e n is P a ja k P P n B M Im p o r

2 0 4 1 1 2 2 9 U n tu k J e n is P a ja k P P n B M L a in n y a 4 1 1 2 2 9 U n tu k J e n i s P a ja k P P n B ML a in n y a

2 1 4 1 1 6 1 1 U n tu k B e a M e te ra i 4 1 1 6 1 1 U n tu k B e a M e te ra i

2 2 4 1 1 6 1 2 U n tu k P e n j u a la n B e n d a M e te ra i 4 1 1 6 1 2 U n tu k P e n j u a la n B e n d a M e te ra i

2 3 - - 4 1 1 6 1 3 U n tu k P a ja k P e n ju a l a n B a tu b a r a

2 4 4 1 1 6 1 9 U n tu k P a ja k T id a k L a n g s u n gL a in n y a

4 1 1 6 1 9 U n tu k P a ja k T id a k L a n g s u n gL a in n y a

2 5 4 1 1 6 2 1 U n tu k B u n g a P e n a g i h a n P P h 4 1 1 6 2 1 U n tu k B u n g a / D e n d a P e n a g ih a nP P h

2 6 4 1 1 6 2 2 U n tu k B u n g a P e n a g i h a n P P N 4 1 1 6 2 2 U n tu k B u n g a / D e n d a P e n a g ih a nP P N

2 7 4 1 1 6 2 3 U n tu k B u n g a P e n a g i h a n P P n B M 4 1 1 6 2 3 U n tu k B u n g a / D e n d a P e n a g ih a nP P n B M

2 8 4 1 1 6 2 4 U n tu k B u n g a P e n a g i h a n P T L L 4 1 1 6 2 4 U n tu k B u n g a / D e n d a P e n a g ih a nP T L L

T ax B a se 6 .0 K o rp o ra t D oc u m e nt - P a ge : 3

T A B E L K O D E A K U N P A J A K D A N K O D E J E N I S S E T O R A N

1 . K o d e A k u n P a ja k 4 1 1 1 2 1 U n t u k J e n is P a ja k P P h P a sa l 2 1

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 0 0 M a s a P P h P a s a l 2 1 u n tu k p e m b a y a ra n p a j a k y a n g m a s ih h a r u s d is e to ry a n g te r c a n tu m d a la m S P T M a s a P P h P a s a l 2 1te rm a s u k S P T p e m b e tu l a n s e b e lu m d i la k u k a np e m e rik s a a n .

1 9 9 P e m b a y a r a n P e n d a h u lu a n s k pP P h P a s a l 2 1

u n tu k p e m b a y a ra n p a j a k s e b e lu m d it e rb it k a n s u r a tk e te t a p a n p a ja k P P h P a s a l 2 1 .

2 0 0 T a h u n a n P P h P a s a l 2 1 u n tu k p e m b a y a ra n p a j a k y a n g m a s ih h a r u s d is e to ry a n g te rc a n tu m d a la m S P T T a h u n a n P P h P a s a l 2 1 .

3 0 0 S T P P P h P a s a l 2 1 u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a l a m S u ra t Ta g ih a n P a ja k(S T P ) P P h P a s a l 2 1 .

3 1 0 S K P K B P P h P a s a l 2 1 u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P h P a s a l2 1 .

3 1 1 S K P K B P P h F in a l P a s a l 2 1P e m b a y a r a n S e k a lig u s A ta sJa m in a n H a r i T u a , U a n g T e b u s a nP e n s iu n , d a n U a n g P e s a n g o n

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P h F in a lP a s a l 2 1 p e m b a y a ra n s e k a lig u s a ta s Ja m i n a n H a r iT u a , U a n g T e b u s a n P e n s iu n , d a n U a n g P e s a n g o n .

3 2 0 S K P K B T P P h P a s a l 2 1 u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P h P a s a l2 1 .

3 2 1 S K P K B T P P h F in a l P a s a l 2 1P e m b a y a r a n S e k a lig u s A ta sJa m in a n H a r i T u a , U a n g T e b u s a nP e n s iu n , d a n U a n g P e s a n g o n

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P h F in a lP a s a l 2 1 p e m b a y a ra n s e k a lig u s a ta s Ja m i n a n H a r iT u a , U a n g T e b u s a n P e n s iu n d a n U a n g P e s a n g o n .

3 9 0 P e m b a y a r a n a ta s S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a nK e b e r a ta n , P u tu s a n B a n d in g , a ta uP u tu s a n P e n in ja u a n K e m b a l i

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u t u s a nP e m b e tu la n , S u ra t K e p u t u s a n K e b e r a t a n , P u t u s a nB a n d in g a t a u P u tu s a n P e n in j a u a n K e m b a li.

4 0 1 P P h F in a l P a s a l 2 1 P e m b a y a ra nS e k a lig u s A ta s Ja m in a n H a ri T u a ,U a n g T e b u s a n P e n s iu n , d a n U a n gP e s a n g o n

u n tu k p e m b a y a ra n P P h F in a l P a s a l 2 1 p e m b a y a ra ns e k a lig u s a ta s Ja m in a n H a r i T u a , U a n g T e b u s a nP e n s iu n , d a n U a n g P e s a n g o n .

4 0 2 P P h F in a l P a s a l 2 1 a ta sh o n o ra riu m a ta u im b a la n la i n y a n gd it e r im a P e ja b a t N e g a ra , P N S ,a n g g o ta T N I/P O L R I d a n p a rap e n s iu n n y a

u n tu k p e m b a y a ra n P P h F in a l P a s a l 2 1 a t a sh o n o ra riu m a ta u im b a la n la in y a n g d it e rim a P e ja b a tN e g a r a , P N S , a n g g o ta T N I /P O L R I d a n p a r ap e n s iu n n y a .

5 0 0 P P h P a s a l 2 1 a ta s p e n g u n g k a p a nk e t id a k b e n a r a n

u n tu k k e k u r a n g a n p e m b a y a ra n p a ja k y a n g m a s ihh a r u s d is e t o r y a n g te rc a n tu m d a la m S P T P P hP a s a l 2 1 a ta s p e n g u n g k a p a n k e t id a k b e n a r a ns e b a g a im a n a d im a k s u d d a la m P a s a l 8 a y a t ( 3 )a ta u P a s a l 8 a y a t (5 ) U n d a n g - U n d a n g K U P .

5 0 1 P P h P a s a l 2 1 a ta s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a

u n tu k k e k u r a n g a n p e m b a y a ra n p a ja k y a n g m a s ihh a r u s d is e t o r y a n g te rc a n tu m d a la m S P T P P hP a s a l 2 1 a ta s p e n g h e n t ia n p e n y id ik a n t in d a kp id a n a s e b a g a im a n a d im a k s u d d a la m P a s a l 4 4 B

T ax B a se 6 .0 K o rp o ra t D oc u m e nt - P a ge : 4

a y a t (2 ) U n d a n g - U n d a n g K U P .

5 1 0 S a n k s i a d m in i s t ra s i b e r u p a d e n d aa ta u k e n a ik a n a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is ia n S P TP P h P a s a l 2 1

u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e ru p ad e n d a a ta u k e n a ik a n , a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is ia n S P T P P h P a s a l 2 1s e b a g a im a n a d im a k s u d d a la m P a s a l 8 a y a t ( 3 )a ta u P a s a l 8 a y a t (5 ) U n d a n g - U n d a n g K U P .

5 1 1 S a n k s i d e n d a a d m in is t r a s i b e ru p ad e n d a a ta s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a d i b id a n gp e r p a ja k a n

u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e ru p ad e n d a , a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n ad i b id a n g p e r p a ja k a n s e b a g a im a n a d im a k s u dd a la m P a s a l 4 4 B a y a t (2 ) U n d a n g -U n d a n g K U P .

2 . K o d e A k u n P a ja k 4 1 1 1 2 2 U n t u k J e n is P a ja k P P h P a sa l 2 2

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 0 0 M a s a P P h P a s a l 2 2 u n tu k p e m b a y a ra n p a j a k y a n g h a ru s d i s e to r y a n gte rc a n tu m d a l a m S P T M a s a P P h P a s a l 2 2te rm a s u k S P T p e m b e tu l a n s e b e lu m d i la k u k a np e m e rik s a a n .

1 9 9 P e m b a y a r a n P e n d a h u lu a n s k pP P h P a s a l 2 2

u n tu k p e m b a y a ra n p a j a k s e b e lu m d it e rb it k a n s u r a tk e te t a p a n p a ja k P P h P a s a l 2 2 .

3 0 0 S T P P P h P a s a l 2 2 u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S T P P P h P a s a l 2 2 .

3 1 0 S K P K B P P h P a s a l 2 2 u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P h P a s a l2 2 .

3 1 1 S K P K B P P h F in a l P a s a l 2 2 u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P h F in a lP a s a l 2 2 .

3 2 0 S K P K B T P P h P a s a l 2 2 u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P h P a s a l2 2 .

3 2 1 S K P K B T P P h F i n a l P a s a l 2 2 u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P h F in a lP a s a l 2 2 .

3 9 0 P e m b a y a r a n a ta s S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a nK e b e r a ta n , P u tu s a n B a n d in g a ta uP u tu s a n P e n in ja u a n K e m b a l i

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u t u s a nP e m b e tu la n , S u ra t K e p u t u s a n K e b e r a t a n , P u t u s a nB a n d in g , a ta u P u tu s a n P e n in ja u a n K e m b a li.

4 0 1 P P h F in a l P a s a l 2 2 a ta sP e n e b u s a n M ig a s

u n tu k p e m b a y a ra n P P h F in a l P a s a l 2 2 a t a sP e n e b u s a n M ig a s .

4 0 3 P P h F in a l P a s a l 2 2 a ta s P e n ju a l a nB a ra n g y a n g T e r g o lo n g S a n g a tM e w a h

u n tu k p e m b a y a ra n P P h F in a l P a s a l 2 2 a t a sP e n j u a la n B a r a n g ya n g T e rg o lo n g S a n g a t M e w a h

5 0 0 P P h P a s a l 2 2 a ta s p e n g u n g k a p a nk e t id a k b e n a r a n

u n tu k k e k u r a n g a n p e m b a y a ra n p a ja k y a n g m a s ihh a r u s d is e to r y a n g te rc a n tu m d a l a m S P T M a s aP P h P a s a l 2 2 a ta s p e n g u n g k a p a n k e t id a k b e n a ra ns e b a g a im a n a d im a k s u d d a la m P a s a l 8 a y a t ( 3 )a ta u P a s a l 8 a y a t (5 ) U n d a n g - U n d a n g K U P .

5 0 1 P P h P a s a l 2 2 a ta s p e n g h e n t ia n u n tu k k e k u r a n g a n p e m b a y a ra n p a ja k y a n g m a s ih

T ax B a se 6 .0 K o rp o ra t D oc u m e nt - P a ge : 5

p e n y id ik a n t in d a k p id a n a h a r u s d is e to r y a n g te rc a n tu m d a l a m S P T M a s aP P h P a s a l 2 2 a ta s p e n g h e n t ia n p e n y id i k a n t in d a kp id a n a s e b a g a im a n a d im a k s u d d a la m P a s a l 4 4 Ba y a t (2 ) U n d a n g - U n d a n g K U P .

5 1 0 S a n k s i a d m in i s t ra s i b e r u p a d e n d aa ta u k e n a ik a n a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is ia n S P TM a s a P P h P a s a l 2 2

u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e ru p ad e n d a a ta u k e n a ik a n , a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is ia n S P T M a s a P P h P a s a l 2 2s e b a g a im a n a d im a k s u d d a la m P a s a l 8 a y a t ( 3 )a ta u P a s a l 8 a y a t (5 ) U n d a n g - U n d a n g K U P .

5 1 1 S a n k s i d e n d a a d m in is t r a s i b e ru p ad e n d a a ta s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a d i b id a n gp e r p a ja k a n

u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e ru p ad e n d a , a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n ad i b id a n g p e r p a ja k a n s e b a g a im a n a d im a k s u dd a la m P a s a l 4 4 B a y a t (2 ) U n d a n g -U n d a n g K U P .

9 0 0 P e m u n g u t P P h P a s a l 2 2 u n tu k p e m b a y a ra n P P h P a s a l 2 2 y a n g d ip u n g u to le h P e m u n g u t .

T ax B a se 6 .0 K o rp o ra t D oc u m e nt - P a ge : 6

3 . K o d e A k u n P a ja k 4 1 1 1 2 3 U n t u k J e n is P a ja k P P h P a sa l 2 2 Im p o r

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 0 0 M a s a P P h P a s a l 2 2 Im p o r u n tu k p e m b a y a ra n p a j a k y a n g h a ru s d is e to r y a n gte rc a n tu m d a la m S P T M a s a P P h P a s a l 2 2 a ta st ra n s a k s i im p o r t e rm a s u k S P T p e m b e tu la ns e b e l u m d il a k u k a n p e m e rik s a a n .

1 9 9 P e m b a y a r a n P e n d a h u lu a n s k pP P h P a s a l 2 2 Im p o r

u n tu k p e m b a y a ra n p a j a k s e b e lu m d it e r b it k a n s u r a tk e te ta p a n p a ja k P P h P a s a l 2 2 Im p o r .

3 0 0 S T P P P h P a s a l 2 2 Im p o r u n tu k p e m b a y a ra n ju m la h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S T P P P h P a s a l 2 2a ta s t ra n s a k s i im p o r .

3 1 0 S K P K B P P h P a s a l 2 2 Im p o r u n tu k p e m b a y a ra n ju m la h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n t u m d a la m S K P K B P P h P a s a l2 2 a ta s t ra n s a k s i im p o r .

3 2 0 S K P K B T P P h P a s a l 2 2 Im p o r u n tu k p e m b a y a ra n ju m la h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P h P a s a l2 2 a ta s t ra n s a k s i im p o r .

3 9 0 P e m b a y a r a n a ta s S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a nK e b e r a ta n , P u tu s a n B a n d in g , a ta uP u tu s a n P e n in ja u a n K e m b a l i

u n tu k p e m b a y a ra n ju m la h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a n K e b e r a ta n , P u tu s a nB a n d in g , a t a u P u tu s a n P e n in j a u a n K e m b a li.

5 0 0 P P h P a s a l 2 2 Im p o r a t a sp e n g u n g k a p a n k e t id a k b e n a r a n

u n tu k k e k u r a n g a n p e m b a y a ra n p a ja k y a n g m a s ihh a r u s d is e to r y a n g te rc a n tu m d a la m S P T M a s aP P h P a s a l 2 2 a ta s p e n g u n g k a p a n k e t i d a k b e n a ra na ta s t ra n s a k s i Im p o r s e b a g a im a n a d im a k s u d d a la mP a s a l 8 a y a t (3 ) , a ta u P a s a l 8 a y a t ( 5 )U n d a n g -U n d a n g K U P .

5 0 1 P P h P a s a l 2 2 Im p o r a t a sp e n g h e n t ia n p e n y id ik a n t in d a kp id a n a

u n tu k k e k u r a n g a n p e m b a y a ra n p a ja k y a n g m a s ihh a r u s d is e to r y a n g te rc a n tu m d a la m S P T M a s aP P h P a s a l 2 2 a ta s p e n g h e n t i a n p e n y id ik a n t in d a kp id a n a a ta s t r a n s a k s i Im p o r s e b a g a im a n ad im a k s u d d a la m P a s a l 4 4 B a y a t (2 )U n d a n g -U n d a n g K U P .

5 1 0 S a n k s i a d m in i s t ra s i b e r u p a d e n d aa ta u k e n a ik a n a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is ia n S P TM a s a P P h P a s a l 2 2 Im p o r

u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e ru p ad e n d a a ta u k e n a ik a n , a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is ia n S P T M a s a P P h a ta sp e n g u n g k a p a n k e t id a k b e n a r a n p e n g is ia n S P TM a s a P P h P a s a l 2 2 Im p o r s e b a g a i m a n a d im a k s u dd a la m P a s a l 8 a y a t (3 ) a ta u P a s a l 8 a y a t (5 )U n d a n g -U n d a n g K U P .

5 1 1 S a n k s i d e n d a a d m in is t r a s i b e ru p ad e n d a a ta s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a d i b id a n gp e r p a ja k a n

u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e ru p ad e n d a , a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n ad i b id a n g p e r p a ja k a n s e b a g a im a n a d im a k s u dd a la m P a s a l 4 4 B a y a t (2 ) U n d a n g -U n d a n g K U P .

T ax B a se 6 .0 K o rp o ra t D oc u m e nt - P a ge : 7

4 . K o d e A k u n P a ja k 4 1 1 1 2 4 U n t u k J e n is P a ja k P P h P a sa l 2 3

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 0 0 M a s a P P h P a s a l 2 3 u n tu k p e m b a y a r a n P P h P a s a l 2 3 y a n g h a r u sd is e t o r (s e la in P P h P a s a l 2 3 a t a s d iv id e n , b u n g a ,ro y a l t i , d a n ja s a ) y a n g te rc a n t u m d a l a m S P T M a s aP P h P a s a l 2 3 t e rm a s u k S P T p e m b e tu la n s e b e lu md ila k u k a n p e m e r ik s a a n .

1 0 1 P P h P a s a l 2 3 a t a s D iv id e n u n tu k p e m b a y a r a n P P h P a s a l 2 3 y a n g h a r u sd is e t o r a ta s d iv id e n y a n g d ib a y a rk a n k e p a d a W a jibP a ja k B a d a n d a la m n e g e ri y a n g te rc a n tu m d a la mS P T M a s a P P h P a s a l 2 3 .

1 0 2 P P h P a s a l 2 3 a t a s B u n g a u n tu k p e m b a y a r a n P P h P a s a l 2 3 y a n g h a r u sd is e t o r a ta s b u n g a (t e r m a s u k p re m i u m , d i s k o n tod a n im b a la n k a re n a ja m in a n p e n g e m b a lia n u t a n g )y a n g d ib a y a rk a n k e p a d a W a jib P a ja k d a la m n e g e riy a n g te rc a n tu m d a la m S P T M a s a P P h P a s a l 2 3 .

1 0 3 P P h P a s a l 2 3 a t a s R o y a lt i u n tu k p e m b a y a r a n P P h P a s a l 2 3 y a n g h a r u sd is e t o r a ta s ro y a lt i ya n g d ib a y a rk a n k e p a d a W a jibP a ja k d a la m n e g e ri y a n g te rc a n tu m d a l a m S P TM a s a P P h P a s a l 2 3 .

1 0 4 P P h P a s a l 2 3 a t a s Ja s a u n tu k p e m b a y a r a n P P h P a s a l 2 3 y a n g h a r u sd is e t o r a ta s j a s a y a n g d ib a y a rk a n k e p a d a W a ji bP a ja k d a la m n e g e ri y a n g te rc a n tu m d a l a m S P TM a s a P P h P a s a l 2 3 .

1 9 9 P e m b a y a r a n P e n d a h u lu a n s k pP P h P a s a l 2 3

u n tu k p e m b a y a ra n p a j a k s e b e lu m d it e rb it k a n s u r a tk e te t a p a n p a ja k P P h P a s a l 2 3 .

3 0 0 S T P P P h P a s a l 2 3 u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S T P P P h P a s a l 2 3(s e la in S T P P P h P a s a l 2 3 a ta s d iv id e n , b u n g a ,ro y a l t i , d a n ja s a ).

3 0 1 S T P P P h P a s a l 2 3 a t a s D iv id e n ,B u n g a , R o y a lt i , d a n J a s a

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S T P P P h P a s a l 2 3a ta s d iv id e n , b u n g a , ro y a lt i , d a n ja s a .

3 1 0 S K P K B P P h P a s a l 2 3 u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P h P a s a l2 3 (s e la in S K P K B P P h p a s a l 2 3 a ta s d i v id e n ,b u n g a , ro y a lt i d a n ja s a ) .

3 1 1 S K P K B P P h P a s a l 2 3 a ta sD iv id e n , B u n g a , R o y a l t i , d a n J a s a

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P h P a s a l2 3 a t a s d iv id e n , b u n g a , ro y a l t i , d a n ja s a .

3 1 2 S K P K B P P h F in a l P a s a l 2 3 u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P h F in a lP a s a l 2 3 .

3 2 0 S K P K B T P P h P a s a l 2 3 u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P h P a s a l2 3 (s e la i n S K P K B T P P h P a s a l 2 3 a ta s d iv id e n ,b u n g a , ro y a lt i , d a n ja s a ).

3 2 1 S K P K B T P P h P a s a l 2 3 a ta sD iv id e n , B u n g a , R o y a l t i , d a n J a s a

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P h P a s a l2 3 a t a s d iv id e n , b u n g a , ro y a l t i , d a n ja s a .

3 2 2 S K P K B T P P h F i n a l P a s a l 2 3 u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P h F in a l

T ax B a se 6 .0 K o rp o ra t D oc u m e nt - P a ge : 8

P a s a l 2 3 .

3 9 0 P e m b a y a r a n a ta s S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a nK e b e r a ta n , P u tu s a n B a n d in g , a ta uP u tu s a n P e n in ja u a n K e m b a l i

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u t u s a nP e m b e tu la n , S u ra t K e p u t u s a n K e b e r a t a n , P u t u s a nB a n d in g , a ta u P u tu s a n P e n in ja u a n K e m b a li.

4 0 1 P P h F in a l P a s a l 2 3 a ta sB u n g a S im p a n a n A n g g o taK o p e r a s i

u n tu k p e m b a y a ra n P P h F in a l P a s a l 2 3 a ta s b u n g as im p a n a n a n g g o ta k o p e ra s i.

5 0 0 P P h P a s a l 2 3 a ta s p e n g u n g k a p a nk e t id a k b e n a r a n

u n tu k k e k u r a n g a n p e m b a y a ra n p a ja k y a n g m a s ihh a r u s d is e to r y a n g te rc a n tu m d a l a m S P T M a s aP P h P a s a l 2 3 a ta s p e n g u n g k a p a n k e t id a k b e n a ra n(te rm a s u k P P h P a s a l 2 3 a ta s d iv i d e n , b u n g a ,ro y a l t i , d a n ja s a ) s e b a g a im a n a d im a k s u d d a la mP a s a l 8 a y a t (3 ) , a ta u P a s a l 8 a y a t (5 )U n d a n g -U n d a n g K U P .

5 0 1 P P h P a s a l 2 3 a ta s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a

u n tu k k e k u r a n g a n p e m b a y a ra n p a ja k y a n g m a s ihh a r u s d is e t o r y a n g te rc a n tu m d a la m S P T P P hP a s a l 2 3 a ta s p e n g h e n t ia n p e n y id ik a n t in d a kp id a n a s e b a g a im a n a d im a k s u d d a la m P a s a l 4 4 Ba y a t (2 ) U n d a n g - U n d a n g K U P .

5 1 0 S a n k s i a d m in i s t ra s i b e r u p a d e n d aa ta u k e n a ik a n a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is ia n S P TM a s a P P h P a s a l 2 3

u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e ru p ad e n d a a ta u k e n a ik a n , a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is ia n S P T M a s a P P h P a s a l 2 3s e b a g a im a n a d im a k s u d d a la m P a s a l 8 a y a t (3 ) d a nP a s a l 8 a y a t (5 ) U n d a n g - U n d a n g K U P .

5 1 1 S a n k s i d e n d a a d m in is t r a s i b e ru p ad e n d a a ta s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a d i b id a n gp e r p a ja k a n

u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e ru p ad e n d a , a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n ad i b id a n g p e r p a ja k a n s e b a g a im a n a d im a k s u dd a la m P a s a l 4 4 B a y a t (2 ) U n d a n g -U n d a n g K U P .

T ax B a se 6 .0 K o rp o ra t D oc u m e nt - P a ge : 9

5 . K o d e A k u n P a ja k 4 1 1 1 2 5 U n t u k J e n is P a ja k P P h P a sa l 2 5 /2 9 O ra n g P r ib a d i

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 0 0 M a s a P P h P a s a l 2 5 O ra n g P rib a d i u n tu k p e m b a y a ra n M a s a P P h P a s a l 2 5 O ra n gP rib a d i ya n g te r u ta n g .

1 0 1 M a s a P P h P a s a l 2 5 O ra n g P rib a d iP e n g u s a h a T e rte n tu

u n tu k p e m b a y a ra n M a s a P P h P a s a l 2 5 O ra n gP rib a d i P e n g u s a h a T e r te n tu y a n g t e ru ta n g .

1 9 9 P e m b a y a r a n P e n d a h u lu a n s k pP P h O ra n g P rib a d i

u n tu k p e m b a y a ra n p a j a k s e b e lu m d it e rb it k a n s u r a tk e te ta p a n p a ja k P P h O ra n g P rib a d i.

2 0 0 T a h u n a n P P h O ra n g P rib a d i u n tu k p e m b a y a ra n p a j a k y a n g m a s ih h a r u s d ib a y a ry a n g te rc a n tu m d a la m S P T T a h u n a n P P h O ra n gP rib a d i t e rm a s u k S P T p e m b e tu la n s e b e lu md ila k u k a n p e m e r ik s a a n .

3 0 0 S T P P P h O ra n g P rib a d i u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n t u m d a la m S T P P P h O ra n gP rib a d i.

3 1 0 S K P K B P P h O ra n g P r ib a d i u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P h O ra n gP rib a d i.

3 2 0 S K P K B T P P h O ra n g P rib a d i u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P h O r a n gP rib a d i.

3 9 0 P e m b a y a r a n a ta s S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a nK e b e r a ta n , P u tu s a n B a n d in g , a ta uP u tu s a n P e n in ja u a n K e m b a l i

u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u t u s a nP e m b e tu la n , S u ra t K e p u tu s a n K e b e r a ta n , P u tu s a nB a n d in g , a ta u P u tu s a n P e n in ja u a n K e m b a li.

5 0 0 P P h O ra n g P rib a d i a ta sp e n g u n g k a p a n k e t id a k b e n a r a n

u n tu k k e k u r a n g a n p e m b a y a ra n p a ja k y a n g m a s ihh a r u s d is e t o r y a n g te rc a n tu m d a la m S P T P P hO ra n g P rib a d i a t a s p e n g u n g k a p a n k e t id a k b e n a r a ns e b a g a im a n a d im a k s u d d a la m P a s a l 8 a y a t (3 )a ta u P a s a l 8 a y a t (5 ) U n d a n g - U n d a n g K U P .

5 0 1 P P h O ra n g P rib a d i a ta sp e n g h e n t ia n p e n y i d ik a n t in d a kp id a n a

u n tu k k e k u r a n g a n p e m b a y a ra n p a ja k y a n g m a s ihh a r u s d is e t o r y a n g te rc a n tu m d a la m S P T P P hO ra n g P rib a d i a ta s p e n g h e n t ia n p e n y id ik a n t in d a kp id a n a s e b a g a im a n a d im a k s u d d a la m P a s a l 4 4 Ba y a t (2 ) U n d a n g - U n d a n g K U P .

5 1 0 S a n k s i a d m in is t ra s i b e r u p a d e n d aa ta u k e n a ik a n a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is ia n S P TP P h O ra n g P rib a d i

u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e ru p ad e n d a a ta u k e n a ik a n , a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is ia n S P T P P h O ra n g P rib a d is e b a g a im a n a d im a k s u d d a la m P a s a l 8 a y a t (3 ) d a nP a s a l 8 a y a t (5 ) U n d a n g -U n d a n g K U P .

5 1 1 S a n k s i d e n d a a d m in is t ra s i b e ru p ad e n d a a ta s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a d i b id a n gp e r p a ja k a n

u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e ru p ad e n d a , a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n ad i b id a n g p e r p a ja k a n s e b a g a im a n a d im a k s u dd a la m P a s a l 4 4 B a y a t (2 ) U n d a n g - U n d a n g K U P .

T ax B a s e 6 .0 K o rp o ra t D oc u m e nt - P a ge : 1 0

6 . K o d e A k u n P a ja k 4 1 1 1 2 6 U n t u k J e n is P a ja k P P h P a sa l 2 5 /2 9 B a d a n

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 0 0 M a s a P P h P a s a l 2 5 B a d a n u n tu k p e m b a y a r a n M a s a P P h P a s a l 2 5 B a d a n y a n gte ru t a n g .

1 9 9 P e m b a y a r a n P e n d a h u lu a n s k pP P h B a d a n

u n tu k p e m b a y a ra n p a j a k s e b e lu m d it e rb it k a n s u r a tk e te ta p a n p a ja k P P h B a d a n .

2 0 0 T a h u n a n P P h B a d a n u n tu k p e m b a y a ra n p a j a k y a n g m a s ih h a r u s d ib a y a ry a n g te rc a n tu m d a la m S P T T a h u n a n P P h B a d a nte rm a s u k S P T p e m b e tu la n s e b e lu m d ila k u k a np e m e rik s a a n .

3 0 0 S T P P P h B a d a n u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S T P P P h B a d a n .

3 1 0 S K P K B P P h B a d a n u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P h B a d a n .

3 2 0 S K P K B T P P h B a d a n u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P hB a d a n .

3 9 0 P e m b a y a r a n a ta s S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a nK e b e r a ta n , P u tu s a n B a n d in g , a ta uP u tu s a n P e n in ja u a n K e m b a l i

u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u t u s a nP e m b e tu la n , S u ra t K e p u tu s a n K e b e r a ta n , P u tu s a nB a n d in g , a ta u P u tu s a n P e n in ja u a n K e m b a li.

5 0 0 P P h B a d a n a ta s p e n g u n g k a p a nk e t id a k b e n a r a n

u n tu k k e k u r a n g a n p e m b a y a ra n p a ja k y a n g m a s ihh a r u s d is e t o r y a n g te rc a n tu m d a la m S P T P P hB a d a n a ta s p e n g u n g k a p a n k e t id a k b e n a ra ns e b a g a im a n a d im a k s u d d a la m P a s a l 8 a y a t (3 )a ta u P a s a l 8 a y a t (5 ) U n d a n g - U n d a n g K U P .

5 0 1 P P h B a d a n a ta s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a

u n tu k k e k u r a n g a n p e m b a y a ra n p a ja k y a n g m a s ihh a r u s d is e t o r y a n g te rc a n tu m d a la m S P T P P hB a d a n a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n as e b a g a im a n a d im a k s u d d a la m P a s a l 4 4 B a y a t (2 )U n d a n g -U n d a n g K U P .

5 1 0 S a n k s i a d m in is t ra s i b e r u p a d e n d aa ta u k e n a ik a n a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is ia n S P TP P h B a d a n

u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e ru p ad e n d a a ta u k e n a ik a n , a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is ia n S P T P P h B a d a ns e b a g a im a n a d im a k s u d d a la m P a s a l 8 a y a t (3 ) d a nP a s a l 8 a y a t (5 ) U n d a n g -U n d a n g K U P .

5 1 1 S a n k s i d e n d a a d m in is t ra s i b e ru p ad e n d a a ta s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a d i b id a n gp e r p a ja k a n

u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e ru p ad e n d a , a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n ad i b id a n g p e r p a ja k a n s e b a g a im a n a d im a k s u dd a la m P a s a l 4 4 B a y a t (2 ) U n d a n g - U n d a n g K U P .

T ax B a s e 6 .0 K o rp o ra t D oc u m e nt - P a ge : 1 1

7 . K o d e A k u n P a ja k 4 1 1 1 2 7 U n t u k J e n is P a ja k P P h P a sa l 2 6

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 0 0 M a s a P P h P a s a l 2 6 u n tu k p e m b a y a ra n P P h P a s a l 2 6 y a n g h a r u sd is e to r ( s e la in P P h P a s a l 2 6 a t a s d iv id e n , b u n g a ,ro y a lt i , ja s a d a n la b a s e te la h p a j a k B U T ) y a n gte rc a n tu m d a la m S P T M a s a P P h P a s a l 2 6

1 0 1 P P h P a s a l 2 6 a t a s D iv id e n u n tu k p e m b a y a ra n P P h P a s a l 2 6 y a n g h a r u sd is e to r a ta s d iv id e n y a n g d ib a y a rk a n k e p a d a W a jibP a ja k l u a r n e g e ri y a n g te rc a n tu m d a la m S P T M a s aP P h P a s a l 2 6 .

1 0 2 P P h P a s a l 2 6 a t a s B u n g a u n tu k p e m b a y a ra n P P h P a s a l 2 6 y a n g h a r u sd is e to r a t a s b u n g a (t e r m a s u k p re m iu m , d is k o n to ,p re m i s w a p d a n im b a la n s e h u b u n g a n d e n g a nja m i n a n p e n g e m b a l ia n u ta n g ) y a n g d ib a y a r k a nk e p a d a W a jib P a ja k lu a r n e g e r i y a n g te rc a n tu md a la m S P T M a s a P P h P a s a l 2 6 .

1 0 3 P P h P a s a l 2 6 a t a s R o y a lt i u n tu k p e m b a y a ra n P P h P a s a l 2 6 y a n g h a r u sd is e to r a ta s ro y a lt i ya n g d ib a y a rk a n k e p a d a W a jibP a ja k l u a r n e g e ri y a n g te rc a n tu m d a la m S P T M a s aP P h P a s a l 2 6 .

1 0 4 P P h P a s a l 2 6 a t a s Ja s a u n tu k p e m b a y a ra n P P h P a s a l 2 6 y a n g h a r u sd is e to r a ta s ja s a y a n g d ib a y a rk a n k e p a d a W a j ibP a ja k l u a r n e g e ri y a n g te rc a n tu m d a la m S P T M a s aP P h P a s a l 2 6 .

1 0 5 P P h P a s a l 2 6 a ta s L a b a s e te la hP a ja k B U T

u n tu k p e m b a y a ra n P P h P a s a l 2 6 y a n g h a r u sd ib a y a r a ta s la b a s e te la h p a ja k B U T y a n gte rc a n tu m d a la m S P T T a h u n a n P P h B U T .

1 9 9 P e m b a y a r a n P e n d a h u lu a n s k pP P h P a s a l 2 6

u n tu k p e m b a y a ra n p a j a k s e b e lu m d it e rb it k a n s u r a tk e te ta p a n p a ja k P P h P a s a l 2 6 .

3 0 0 S T P P P h P a s a l 2 6 u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S T P P P h P a s a l 2 6(s e la in S T P P P h P a s a l 2 6 a ta s d iv id e n , b u n g a ,ro y a lt i , ja s a d a n la b a s e te la h p a ja k B U T ) .

3 0 1 S T P P P h P a s a l 2 6 a t a s D iv id e n ,B u n g a , R o y a lt i , Ja s a , d a n L a b aS e te la h P a ja k B U T

u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S T P P P h P a s a l 2 6a ta s d iv id e n , b u n g a , ro y a lt i , ja s a , d a n la b a s e te la hp a ja k B U T .

3 1 0 S K P K B P P h P a s a l 2 6 u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P h P a s a l2 6 (s e la in S K P K B P P h P a s a l 2 6 a ta s d iv id e n ,b u n g a , ro y a lt i , ja s a d a n la b a s e te la h p a ja k B U T ).

3 1 1 S K P K B P P h P a s a l 2 6 a ta sD iv id e n , B u n g a , R o y a lt i , Ja s a , d a nL a b a S e te la h P a ja k B U T

u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P h P a s a l2 6 a ta s d iv id e n , b u n g a , ro y a lt i , ja s a , d a n la b as e te la h p a j a k B U T .

3 2 0 S K P K B T P P h P a s a l 2 6 u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P h P a s a l2 6 (s e la i n S K P K B T P P h P a s a l 2 6 a ta s d iv id e n ,b u n g a , ro y a lt i , ja s a d a n la b a s e te la h p a ja k B U T ).

3 2 1 S K P K B T P P h P a s a l 2 6 a ta sD iv id e n , B u n g a , R o y a lt i , Ja s a , d a n

u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P h P a s a l

T ax B a s e 6 .0 K o rp o ra t D oc u m e nt - P a ge : 1 2

L a b a S e te la h P a ja k B U T 2 6 a ta s d iv id e n , b u n g a , ro y a lt i , ja s a , d a n la b as e te la h p a j a k B U T .

3 9 0 P e m b a y a r a n a ta s S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a nK e b e r a ta n , P u tu s a n B a n d in g , a ta uP u tu s a n P e n in ja u a n K e m b a l i

u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u t u s a nP e m b e tu la n , S u ra t K e p u tu s a n K e b e r a ta n , P u tu s a nB a n d in g , a ta u P u tu s a n P e n in ja u a n K e m b a li.

5 0 0 P P h P a s a l 2 6 a ta s p e n g u n g k a p a nk e t id a k b e n a r a n

u n tu k k e k u r a n g a n p e m b a y a ra n p a ja k y a n g m a s ihh a r u s d is e t o r y a n g te rc a n tu m d a la m S P T P P hP a s a l 2 6 a ta s p e n g u n g k a p a n k e t id a k b e n a r a ns e b a g a im a n a d im a k s u d d a la m P a s a l 8 a y a t (3 )a ta u P a s a l 8 a y a t (5 ) U n d a n g - U n d a n g K U P .

5 0 1 P P h P a s a l 2 6 a ta s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a

u n tu k k e k u r a n g a n p e m b a y a ra n p a ja k y a n g m a s ihh a r u s d is e t o r y a n g te rc a n tu m d a la m S P T P P hP a s a l 2 6 a ta s p e n g h e n t i a n p e n y i d ik a n t in d a kp id a n a s e b a g a im a n a d im a k s u d d a la m P a s a l 4 4 Ba y a t (2 ) U n d a n g - U n d a n g K U P .

5 1 0 S a n k s i a d m in is t ra s i b e r u p a d e n d aa ta u k e n a ik a n a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is ia n S P TP P h P a s a l 2 6

u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e ru p ad e n d a a ta u k e n a ik a n , a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g i s ia n S P T P P h P a s a l 2 6s e b a g a im a n a d im a k s u d d a la m P a s a l 8 a y a t (3 )a ta u P a s a l 8 a y a t (5 ) U n d a n g - U n d a n g K U P .

5 1 1 S a n k s i d e n d a a d m in is t ra s i b e ru p ad e n d a a ta s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a d i b id a n gp e r p a ja k a n

u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e ru p ad e n d a , a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n ad i b id a n g p e r p a ja k a n s e b a g a im a n a d im a k s u dd a la m P a s a l 4 4 B a y a t (2 ) U n d a n g - U n d a n g K U P .

T ax B a s e 6 .0 K o rp o ra t D oc u m e nt - P a ge : 1 3

8 . K o d e A k u n P a ja k 4 1 1 1 2 8 U n t u k J e n is P a ja k P P h F in a l

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 9 9 P e m b a y a r a n P e n d a h u lu a n s k pP P h F in a l

u n tu k p e m b a y a ra n p a j a k s e b e lu m d it e rb it k a n s u r a tk e te ta p a n p a ja k P P h F in a l.

3 0 0 S T P P P h F in a l u n tu k p e m b a y a ra n ju m la h y a n g m a s ih h a ru sd ib a y a r/d is e to r y a n g t e rc a n tu m d a la m S TP P P hF in a l.

3 1 0 S K P K B P P h F in a l P a s a l 4 a y a t (2 ) u n tu k p e m b a y a ra n ju m la h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P h F in a lP a s a l 4 a y a t (2 ) .

3 1 1 S K P K B P P h F in a l P a s a l 1 5 u n tu k p e m b a y a ra n ju m la h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P h F in a lP a s a l 1 5 .

3 1 2 S K P K B P P h F in a l P a s a l 1 9 u n tu k p e m b a y a ra n ju m la h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P h F in a lP a s a l 1 9 .

3 2 0 S K P K B T P P h F in a l P a s a l 4 a y a t(2 )

u n tu k p e m b a y a ra n ju m la h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P h F in a lP a s a l 4 a y a t (2 ) .

3 2 1 S K P K B T P P h F i n a l P a s a l 1 5 u n tu k p e m b a y a ra n ju m la h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P h F in a lP a s a l 1 5 .

3 2 2 S K P K B T P P h F i n a l P a s a l 1 9 u n tu k p e m b a y a ra n ju m la h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P h F in a lP a s a l 1 9 .

3 9 0 P e m b a y a r a n a ta s S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a nK e b e r a ta n , P u tu s a n B a n d in g , a ta uP u tu s a n P e n in ja u a n K e m b a l i

u n tu k p e m b a y a ra n ju m la h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u t u s a n K e b e r a ta n , P u tu s a nB a n d in g , a ta u P u tu s a n P e n i n ja u a n K e m b a li.

4 0 1 P P h F in a l P a s a l 4 a y a t (2 ) a ta sD is k o n to /B u n g a O b li g a s i d a n S u ra tU ta n g N e g a r a

u n tu k p e m b a y a ra n P P h F i n a l P a s a l 4 a y a t (2 ) a t a sd is k o n to /b u n g a o b lig a s i d a n S u r a t U ta n g N e g a ra

4 0 2 P P h F in a l P a s a l 4 a y a t (2 ) a ta sP e n g a lih a n H a k a ta s T a n a hd a n / a ta u B a n g u n a n

u n tu k p e m b a y a ra n P P h F i n a l P a s a l 4 a y a t (2 ) a t a sP e n g a lih a n H a k a ta s T a n a h d a n /a ta u B a n g u n a n

4 0 3 P P h F in a l P a s a l 4 a y a t (2 ) a ta sP e rs e w a a n T a n a h d a n /a ta uB a n g u n a n

u n tu k p e m b a y a ra n P P h F i n a l P a s a l 4 a y a t (2 ) a t a sP e rs e w a a n T a n a h d a n /a ta u B a n g u n a n .

4 0 4 P P h F in a l P a s a l 4 a y a t (2 ) a ta sB u n g a D e p o s it o / T a b u n g a n , Ja s aG iro d a n D is k o n to S B I

u n tu k p e m b a y a ra n P P h F i n a l P a s a l 4 a y a t (2 ) a t a sb u n g a d e p o s it o / t a b u n g a n , ja s a g ir o d a n d is k o n t oS B I.

4 0 5 P P h F in a l P a s a l 4 a y a t (2 ) a ta sH a d ia h U n d ia n

u n tu k p e m b a y a ra n P P h F i n a l P a s a l 4 a y a t (2 ) a t a sh a d ia h u n d ia n .

4 0 6 P P h F in a l P a s a l 4 a y a t (2 ) a ta sT ra n s a k s i S a h a m , O b lig a s i d a ns e k u rit a s l a in n y a d i B u rs a .

u n tu k p e m b a y a ra n P P h F i n a l P a s a l 4 a y a t (2 ) a t a st ra n s a k s i s a h a m , o b lig a s i d a n s e k u r it a s la in n y a ,d a n d i B u r s a .

4 0 7 P P h F in a l P a s a l 4 a y a t (2 ) a ta sP e n j u a la n S a h a m P e n d iri

u n tu k p e m b a y a ra n P P h F i n a l P a s a l 4 a y a t (2 ) a t a sp e n ju a la n S a h a m P e n d iri .

4 0 8 P P h F in a l P a s a l 4 a y a t (2 ) a ta sP e n j u a la n S a h a m M il ik

u n tu k p e m b a y a ra n P P h F i n a l P a s a l 4 a y a t (2 ) a t a sp e n ju a la n s a h a m m il ik P e ru s a h a a n M o d a l V e n tu ra .

T ax B a s e 6 .0 K o rp o ra t D oc u m e nt - P a ge : 1 4

P e ru s a h a a n M o d a l V e n tu ra

4 0 9 P P h F in a l P a s a l 4 a y a t (2 ) a ta sJa s a K o n s t ru k s i

u n tu k p e m b a y a ra n P P h F i n a l P a s a l 4 a y a t (2 ) a t a sja s a k o n s t ru k s i.

4 1 0 P P h F in a l P a s a l 1 5 a ta s Ja s aP e la y a ra n D a la m N e g e ri

u n tu k p e m b a y a ra n P P h F in a l P a s a l 1 5 a t a s ja s ap e la y a ra n d a la m n e g e ri.

4 1 1 P P h F in a l P a s a l 1 5 a ta s Ja s aP e la y a ra n d a n /a ta u P e n e r b a n g a nL u a r N e g e r i

u n tu k p e m b a y a ra n P P h F in a l P a s a l 1 5 a t a s ja s ap e la y a ra n d a n /a ta u p e n e r b a n g a n l u a r n e g e r i.

4 1 3 P P h F in a l P a s a l 1 5 a ta sP e n g h a s ila n P e rw a k i la n D a g a n gL u a r N e g e r i

u n tu k p e m b a y a ra n P P h F in a l P a s a l 1 5 a ta sp e n g h a s il a n p e r w a k ila n d a g a n g lu a r n e g e ri.

4 1 4 P P h F in a l P a s a l 1 5 a t a s P o la B a g iH a s i l

u n tu k p e m b a y a r a n P P h F in a l P a s a l 1 5 a ta s p o lab a g i h a s i l .

4 1 5 P P h F in a l P a s a l 1 5 a ta sK e rja s a m a B e n tu k B O T

u n tu k p e m b a y a ra n P P h F in a l P a s a l 1 5 a ta sk e rja s a m a b e n tu k B O T .

4 1 6 P P h F in a l P a s a l 1 9 a ta s R e v a lu a s iA k t iva T e t a p

u n tu k p e m b a y a ra n P P h F in a l P a s a l 1 9 a ta sre v a lu a s i a k t iva t e ta p .

4 1 7 P P h F in a l P a s a l 4 a y a t (2 ) a ta sB u n g a S im p a n a n A n g g o taK o p e r a s i y a n g D ib a y a r k a n k e p a d aO ra n g P rib a d i

u n tu k P e m b a y a r a n P P h F in a l P a s a l 4 a ya t (2 ) a ta sB u n g a S im p a n a n A n g g o ta K o p e r a s i y a n gD ib a y a rk a n k e p a d a O ra n g P rib a d i

4 1 8 P P h F in a l P a s a l 4 a y a t (2 ) a ta sp e n g h a s ila n d a ri t ra n s a k s i d e riv a t i fy a n g d ip e r d a g a n g k a n d i b u rs a

u n tu k p e m b a y a ra n P P h F i n a l P a s a l 4 a y a t (2 ) a t a sp e n g h a s il a n y a n g d it e ri m a d a n /a t a u y a n g d it e r im ad a n /a ta u d ip e r o le h o r a n g p r ib a d i a ta u b a d a n d a r it ra n s a k s i d e r iva t i f y a n g d ip e r d a g a n g k a n d i b u r s a

4 1 9 P P h F in a l P a s a l 1 7 a y a t (2 c ) a ta sp e n g h a s ila n b e ru p a d iv id e n

u n tu k p e m b a y a ra n P P h F i n a l P a s a l 1 7 a y a t (2 c )a ta s d iv id e n y a n g d it e rim a a ta u d ip e ro le h W a jibP a ja k O ra n g P ri b a d i d a la m n e g e ri

4 9 9 P P h F in a l L a in n y a u n tu k p e m b a y a r a n P P h F in a l la in n y a

5 0 0 P P h F in a l a ta s p e n g u n g k a p a nk e t id a k b e n a r a n

u n tu k k e k u r a n g a n p e m b a y a ra n p a ja k y a n g m a s ihh a r u s d i s e to r y a n g te rc a n tu m d a la m S P T P P h F in a la ta s p e n g u n g k a p a n k e t id a k b e n a r a n s e b a g a im a n ad im a k s u d d a la m P a s a l 8 a ya t (3 ) a ta u P a s a l 8 a y a t(5 ) U n d a n g -U n d a n g K U P .

5 0 1 P P h F in a l a t a s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a

u n tu k k e k u r a n g a n p e m b a y a ra n p a ja k y a n g m a s ihh a r u s d i s e to r y a n g te rc a n tu m d a la m S P T P P h F in a la ta s p e n g h e n t ia n p e n y id i k a n t in d a k p id a n as e b a g a im a n a d im a k s u d d a la m P a s a l 4 4 B a y a t (2 )U n d a n g -U n d a n g K U P .

5 1 0 S a n k s i a d m in is t ra s i b e r u p a d e n d aa ta u k e n a ik a n a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is ia n S P TP P h F in a l

u n tu k p e m b a y a ra n s a n k s i a d m in is t r a s i b e ru p ad e n d a a ta u k e n a ik a n , a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g i s ia n S P T P P h F in a ls e b a g a im a n a d im a k s u d d a la m P a s a l 8 a y a t (3 )a ta u P a s a l 8 a y a t (5 ) U n d a n g - U n d a n g K U P .

5 1 1 S a n k s i d e n d a a d m in is t ra s i b e ru p ad e n d a a ta s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a d i b id a n gp e r p a ja k a n .

a ta u u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e ru p ad e n d a , a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n ad i b id a n g p e r p a ja k a n s e b a g a im a n a d im a k s u dd a la m P a s a l 4 4 B a y a t (2 ) U n d a n g - U n d a n g K U P .

T ax B a s e 6 .0 K o rp o ra t D oc u m e nt - P a ge : 1 5

9 . K o d e A k u n P a ja k 4 1 1 1 2 9 U n t u k J e n is P a j a k P P h N o n M ig a s L a in n y a

K O D EJ E N IS

S E T O R A NJ E N I S S E T O R A N K E T E R A N G A N

1 0 0 P P h N o n M ig a s L a in n y a u n tu k p e m b a y a ra n m a s a P P h N o n M ig a s l a in n y as e la in P P h P a s a l 1 5 a ta s ja s a p e n e rb a n g a n d a la mn e g e ri.

1 0 1 P P h P a s a l 1 5 a ta s Ja s aP e n e r b a n g a n D a la m N e g e r i

u n tu k p e m b a y a ra n m a s a P P h P a s a l 1 5 a ta s ja s ap e n e rb a n g a n d a la m n e g e r i ya n g m e m p e ro le hp e n g h a s ila n b e rd a s a r k a n p e rja n j ia n c h a r te r(b e rs if a t n o n - f in a l).

3 0 0 S T P P P h N o n M ig a s L a in n y a u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S T P P P h N o n M ig a sla in n y a s e la in P P h P a s a l 1 5 a t a s j a s a p e n e r b a n g a nd a la m n e g e ri.

3 0 1 S T P P P h P a s a l 1 5 a ta s Ja s aP e n e r b a n g a n D a la m N e g e r i

u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g t e r c a n t u m d a la m S T P P P h P a s a l 1 5a ta s ja s a p e n e rb a n g a n d a la m n e g e r i ya n gm e m p e r o l e h p e n g h a s ila n b e rd a s a rk a n p e r ja n j ia nc h a r te r (b e rs if a t n o n - f i n a l).

3 1 0 S K P K B P P h N o n M ig a s L a in n y a u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P h N o nM ig a s la in n y a s e la in P P h P a s a l 1 5 a ta s ja s ap e n e rb a n g a n d a la m n e g e r i.

3 1 1 S K P K B P P h P a s a l 1 5 a ta s Ja s aP e n e r b a n g a n D a la m N e g e r i

u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a l a m S K P K B P P h P a s a l1 5 a ta s ja s a p e n e r b a n g a n d a la m n e g e r i y a n gm e m p e r o l e h p e n g h a s ila n b e rd a s a rk a n p e r ja n j ia nc h a r te r (b e rs if a t n o n - f i n a l).

3 2 0 S K P K B T P P h N o n M i g a s L a in n y a u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P h N o nM ig a s la in n y a s e la in P P h P a s a l 1 5 a ta s ja s ap e n e rb a n g a n d a la m n e g e r i.

3 2 1 S K P K B T P P h P a s a l 1 5 a ta s Ja s aP e n e r b a n g a n D a la m N e g e r i

u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P h P a s a l1 5 a ta s ja s a p e n e r b a n g a n d a la m n e g e r i y a n gm e m p e r o l e h p e n g h a s ila n b e rd a s a rk a n p e r ja n j ia nc h a r te r (b e rs if a t n o n - f i n a l).

3 9 0 P e m b a y a ra n a ta s S u ra tK e p u tu s a n P e m b e tu la n , S u ra tK e p u tu s a n K e b e r a ta n , P u tu s a nB a n d in g , a ta u P u tu s a n P e n in ja u a nK e m b a li

u n tu k p e m b a y a ra n ju m l a h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u t u s a nP e m b e tu la n , S u ra t K e p u tu s a n K e b e r a ta n , P u tu s a nB a n d in g , a ta u P u tu s a n P e n in ja u a n K e m b a li.

5 0 0 P P h N o n M ig a s L a in n y a a ta sp e n g u n g k a p a n k e t id a k b e n a r a n

u n tu k k e k u r a n g a n p e m b a y a ra n p a ja k y a n g m a s ihh a r u s d is e to r y a n g te rc a n tu m d a la m s u ra tp e m b e r it a h u a n P P h N o n M ig a s L a in n y a a ta sp e n g u n g k a p a n k e t id a k b e n a r a n s e b a g a im a n ad im a k s u d d a la m P a s a l 8 a ya t (3 ) a ta u P a s a l 8 a y a t(5 ) U n d a n g -U n d a n g K U P .

5 0 1 P P h N o n M ig a s L a in n y a a ta sp e n g h e n t ia n p e n y id ik a n t in d a kp id a n a

u n tu k k e k u r a n g a n p e m b a y a ra n p a ja k y a n g m a s ihh a r u s d is e to r y a n g te rc a n tu m d a la m s u ra tp e m b e r it a h u a n P P h N o n M ig a s L a in n y a a ta sp e n g h e n t ia n p e n y id ik a n t i n d a k p id a n as e b a g a im a n a d im a k s u d d a la m P a s a l 4 4 B a y a t (2 )U n d a n g -U n d a n g K U P .

5 1 0 S a n k s i a d m in is t ra s i b e r u p a d e n d a u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e ru p a

T ax B a s e 6 .0 K o rp o ra t D oc u m e nt - P a ge : 1 6

a ta u k e n a ik a n a ta s p e n g u n g k a p a nk e t i d a k b e n a r a n p e n g is ia n s u r a tp e m b e r it a h u a n P P h N o n M ig a sL a in n y a

d e n d a a ta u k e n a ik a n , a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is ia n s u r a t p e m b e rit a h u a nP P h N o n M ig a s L a in n y a s e b a g a im a n a d im a k s u dd a la m P a s a l 8 a y a t (3 ) a ta u P a s a l 8 a y a t (5 )U n d a n g -U n d a n g K U P .

5 1 1 S a n k s i d e n d a a d m i n is t ra s i b e ru p ad e n d a a ta s p e n g h e n t i a np e n y id ik a n t in d a k p id a n a d i b id a n gp e r p a ja k a n

u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e ru p ad e n d a , a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n ad i b id a n g p e r p a ja k a n s e b a g a im a n a d im a k s u dd a la m P a s a l 4 4 B a y a t (2 ) U n d a n g - U n d a n g K U P .

1 0 . K o d e A k u n P a ja k 4 1 1 1 3 1 U n t u k J e n is P a j a k F is k a l L u a r N e g e r i

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 0 0 F is k a l L u a r N e g e ri u n t u k p e m b a y a ra n F i s k a l L u a r N e g e ri.

3 0 0 S T P F is k a l L u a r N e g e r i u n t u k p e m b a y a ra n j u m la h y a n g m a s ih h a ru sd ib a y a r y a n g t e r c a n t u m d a la m S T P F is k a l L u a rN e g e r i.

1 1 . K o d e A k u n P a ja k 4 1 1 1 1 1 U n t u k J e n is P a j a k P P h M in y a k B u m i

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 0 0 P P h M in y a k B u m i u n tu k p e m b a y a ra n m a s a P P h M in ya k B u m i .

3 0 0 S T P P P h M in ya k B u m i u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S T P P P h M in y a kB u m i.

3 1 0 S K P K B P P h M i n ya k B u m i u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P h M in y a kB u m i.

3 2 0 S K P K B T P P h M in y a k B u m i u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P hM in y a k B u m i.

3 9 0 P e m b a y a ra n a ta s S u ra tK e p u tu s a n P e m b e tu la n , S u ra tK e p u tu s a n K e b e r a ta n , P u tu s a nB a n d in g , a ta u P u tu s a n P e n in ja u a nK e m b a li

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a n K e b e r a ta n , P u t u s a nB a n d in g , a ta u P u tu s a n P e n in ja u a n K e m b a li .

T ax B a s e 6 .0 K o rp o ra t D oc u m e nt - P a ge : 1 7

1 2 . K o d e A k u n P a ja k 4 1 1 1 1 2 U n t u k J e n is P a j a k P P h G a s A la m

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 0 0 P P h G a s A la m u n tu k p e m b a y a ra n m a s a P P h G a s A l a m .

3 0 0 S T P P P h G a s A la m u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S T P P P h G a s A la m .

3 1 0 S K P K B P P h G a s A la m u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P h G a sA la m .

3 2 0 S K P K B T P P h G a s A la m u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P h G a sA la m .

3 9 0 P e m b a y a r a n a t a s S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a nK e b e r a ta n , P u tu s a n B a n d in g , a t a uP u tu s a n P e n in ja u a n K e m b a li

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a n K e b e r a ta n , P u t u s a nB a n d in g , a ta u P u tu s a n P e n in ja u a n K e m b a li .

1 3 . K o d e A k u n P a ja k 4 1 1 1 1 9 U n t u k J e n is P a j a k P P h M ig a s L a in n y a

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 0 0 P P h M ig a s L a in n y a u n tu k p e m b a y a ra n m a s a P P h M ig a s L a in n y a .

3 0 0 S T P P P h M ig a s L a in n y a u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S T P P P h M ig a sL a in n y a .

3 1 0 S K P K B P P h M i g a s L a in n y a u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P h M ig a sL a in n y a .

3 2 0 S K P K B T P P h M ig a s L a in n y a u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P h M ig a sL a in n y a .

3 9 0 P e m b a y a ra n a ta s S u ra tK e p u tu s a n P e m b e tu la n , S u ra tK e p u tu s a n K e b e r a ta n , P u tu s a nB a n d in g , a ta u P u tu s a n P e n in ja u a nK e m b a li

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a n K e b e r a ta n , P u t u s a nB a n d in g , a ta u P u tu s a n P e n in ja u a n K e m b a li .

T ax B a s e 6 .0 K o rp o ra t D oc u m e nt - P a ge : 1 8

1 4 . K o d e A k u n P a ja k 4 1 1 2 1 1 U n t u k J e n is P a j a k P P N D a la m N e g e r i

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 0 0 S e to ra n M a s a P P N D a la m N e g e r i u n tu k p e m b a y a r a n p a j a k y a n g m a s ih h a r u s d ib a y a ry a n g te rc a n tu m d a la m S P T M a s a P P N D a la mN e g e r i.

1 0 1 S e to ra n P P N B K P t id a k b e r w u ju dd a r i lu a r D a e r a h P a b e a n

u n tu k p e m b a y a ra n P P N te ru t a n g a ta s p e m a n fa a ta nB K P tid a k b e r w u ju d d a r i l u a r D a e r a h P a b e a n .

1 0 2 S e to ra n P P N JK P d a ri lu a r D a e ra hP a b e a n

u n tu k p e m b a y a ra n P P N te ru ta n g a ta sP e m a n fa a ta n JK P d a ri lu a r D a e ra h P a b e a n .

1 0 3 S e to ra n K e g i a ta n M e m -b a n g u nS e n d ir i

u n tu k p e m b a y a ra n P P N te ru ta n g a ta s K e g i a ta nM e m b a n g u n S e n d ir i .

1 0 4

S e to ra n P e n y e ra h a n A k t iva y a n gm e n u ru t t u ju a n s e m u la t i d a k u n tu kd ip e r ju a lb e lik a n

u n t u k p e m b a y a ra n P P N te ru ta n g a ta s p e n y e ra h a na k t iva y a n g m e n u r u t t u ju a n s e m u la t id a k u n tu kd ip e r ju a lb e lik a n .

S e to ra n A ta s P e n g a lih a n A k tiv aD a la m R a n g k a R e s t r u k tu r i s a s iP e ru s a h a a n

u n t u k p e m b a y a ra n P P N y a n g te ru ta n g a t a sp e n g a lih a n a k t iva d a la m ra n g k a r e s t ru k t u ris a s ip e r u s a h a a n .

1 9 9 P e m b a y a ra n P e n d a h u lu a n s k pP P N D a l a m N e g e r i

u n tu k p e m b a y a ra n p a j a k s e b e lu m d it e rb it k a n s u r a tk e te ta p a n p a j a k P P N D a l a m N e g e ri.

3 0 0 S T P P P N D a la m N e g e ri u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g t e r c a n tu m d a la m S T P P P N D a l a mN e g e r i.

3 1 0 S K P K B P P N D a la m N e g e ri u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a l a m S K P K B P P N D a l a mN e g e r i.

3 1 1 S K P K B P P N P e m a n fa a ta n B K Pt id a k b e rw u ju d d a r i lu a r D a e r a hP a b e a n

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P N a ta sp e m a n f a a ta n B K P tid a k b e r w u j u d d a ri lu a r D a e r a hP a b e a n .

3 1 2 S K P K B P P N P e m a n fa a ta n JK Pd a r i lu a r D a e r a h P a b e a n

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P N a ta sp e m a n f a a ta n JK P d a r i lu a r D a e r a h P a b e a n .

3 1 3 S K P K B P P N K e g ia t a n M e m b a n g u nS e n d ir i

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P N a ta sK e g ia ta n M e m b a n g u n S e n d ir i .

3 1 4 S K P K B P e m u n g u t P P N D a la mN e g e r i

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P N y a n gm e n ja d i k e w a jib a n p e m u n g u t .

3 2 0 S K P K B T P P N D a la m N e g e r i u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P ND a la m N e g e r i.

3 2 1 S K P K B T P P N P e m a n fa a ta n B K Pt id a k b e rw u ju d d a r i lu a r D a e r a hP a b e a n

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P N a t a sp e m a n f a a ta n B K P tid a k b e r w u j u d d a ri lu a r D a e r a hP a b e a n .

3 2 2 S K P K B T P P N P e m a n -fa a ta n JK Pd a r i lu a r D a e r a h P a b e a n

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P N a t a sp e m a n f a a ta n JK P d a r i lu a r D a e r a h P a b e a n .

3 2 3 S K P K B T P P N a ta s K e g ia ta nM e m b a n g u n S e n d iri

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P N a t a s

T ax B a s e 6 .0 K o rp o ra t D oc u m e nt - P a ge : 1 9

K e g ia ta n M e m b a n g u n S e n d ir i .

3 2 4 S K P K B T P e m u n g u t P P N D a la mN e g e r i

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P ND a la m N e g e r i ya n g m e n ja d i k e w a j ib a n p e m u n g u t .

3 9 0 P e m b a y a ra n a ta s S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a nK e b e r a ta n , P u tu s a n B a n d i n g , a t a uP u tu s a n P e n in j a u a n K e m b a li

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a n K e b e r a ta n , P u t u s a nB a n d in g , a ta u P u tu s a n P e n in ja u a n K e m b a li .

5 0 0 P P N D a la m N e g e r i a ta sp e n g u n g k a p a n k e t id a k b e n a r a n

u n tu k k e k u r a n g a n p e m b a y a ra n p a j a k y a n g m a s ihh a r u s d is e to r y a n g te r c a n tu m d a la m S P T M a s aP P N D a la m N e g e r i a ta s p e n g u n g k a p a nk e t id a k b e n a r a n s e b a g a im a n a d im a k s u d d a la mP a s a l 8 a y a t (3 ) a t a u P a s a l 8 a y a t (5 )U n d a n g -U n d a n g K U P .

5 0 1 P P N D a la m N e g e r i a ta sp e n g h e n t ia n p e n y id ik a n t in d a kp id a n a

u n tu k k e k u r a n g a n p e m b a y a ra n p a j a k y a n g m a s ihh a r u s d is e to r y a n g te rc a n tu m d a la m S P T P P hP a s a l 2 1 a ta s p e n g h e n t ia n p e n y id ik a n t in d a kp id a n a s e b a g a im a n a d im a k s u d d a la m P a s a l 4 4 Ba y a t (2 ) U n d a n g -U n d a n g K U P .

5 1 0 S a n k s i a d m in is t ra s i b e r u p a d e n d aa ta u k e n a ik a n a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is ia n S P TM a s a P P N D a l a m N e g e r i

u n tu k p e m b a y a ra n s a n k s i a d m in is t r a s i b e ru p ad e n d a a ta u k e n a ik a n , a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is ia n S P T M a s a P P N D a la mN e g e r i s e b a g a im a n a d im a k s u d d a la m P a s a l 8 a y a t(3 ) a ta u P a s a l 8 a y a t (5 ) U n d a n g -U n d a n g K U P .

5 1 1 S a n k s i d e n d a a d m in is t ra s i b e ru p ad e n d a a ta s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a d i b id a n gp e r p a ja k a n

a ta u u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e r u p ad e n d a , a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n ad i b id a n g p e r p a ja k a n s e b a g a im a n a d im a k s u dd a la m P a s a l 4 4 B a y a t (2 ) U n d a n g -U n d a n g K U P .

9 0 0 P e m u n g u t P P N D a la m N e g e r i u n tu k p e n y e to ra n P P N d a la m n e g e r i ya n g d ip u n g u to le h P e m u n g u t .

T ax B a s e 6 .0 K o rp o ra t D oc u m e nt - P a ge : 2 0

1 5 . K o d e A k u n P a ja k 4 1 1 2 1 2 u n tu k je n is p a ja k P P N Im p o r

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 0 0 S e to ra n M a s a P P N Im p o r u n tu k p e m b a y a ra n P P N te ru ta n g p a d a s a a t im p o rB K P .

1 9 9 P e m b a y a r a n P e n d a h u lu a n s k pP P N Im p o r

u n tu k p e m b a y a ra n p a j a k s e b e lu m d it e rb it k a n s u r a tk e te ta p a n p a j a k P P N Im p o r.

3 0 0 S T P P P N Im p o r u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S T P P P N Im p o r.

3 1 0 S K P K B P P N Im p o r u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P N Im p o r.

3 2 0 S K P K B T P P N Im p o r u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P NIm p o r .

3 9 0 P e m b a y a r a n a t a s S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a nK e b e r a ta n , P u tu s a n B a n d in g , a t a uP u tu s a n P e n in ja u a n K e m b a li

u n tu k p e m b a y a ra n ju m la h y a n g m a s ih h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a n K e b e r a ta n , P u t u s a nB a n d in g , a ta u P u tu s a n P e n in ja u a n K e m b a li .

5 0 0 P P N Im p o r a ta s p e n g u n g k a p a nk e t id a k b e n a r a n

u n tu k k e k u r a n g a n p e m b a y a ra n p a j a k y a n g m a s ihh a r u s d is e to r y a n g te r c a n tu m d a la m S P T M a s aP P N a ta s p e n g u n g k a p a n k e t id a k b e n a ra ns e b a g a im a n a d i m a k s u d d a la m P a s a l 8 a y a t (3 )a ta u P a s a l 8 a y a t (5 ) U n d a n g - U n d a n g K U P .

5 0 1 P P N Im p o r a ta s p e n g h e n t i a np e n y id ik a n t in d a k p id a n a

u n tu k k e k u r a n g a n p e m b a y a ra n p a j a k y a n g m a s ihh a r u s d is e to r y a n g te r c a n tu m d a la m S P T M a s aP P N a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n as e b a g a im a n a d im a k s u d d a la m P a s a l 4 4 B a y a t (2 )U n d a n g -U n d a n g K U P .

5 1 0 S a n k s i a d m in is t ra s i b e r u p a d e n d aa ta u k e n a ik a n a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is ia n S P TP P N

u n tu k p e m b a y a ra n s a n k s i a d m in is t r a s i b e ru p ad e n d a a ta u k e n a ik a n , a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is i a n S P T M a s a P P Ns e b a g a im a n a d i m a k s u d d a la m P a s a l 8 a y a t (3 )a ta u P a s a l 8 a y a t (5 ) U n d a n g - U n d a n g K U P

5 1 1 S a n k s i d e n d a a d m in is t ra s i b e ru p ad e n d a a t a s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a d i b id a n gp e r p a ja k a n

a ta u u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e r u p ad e n d a , a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n ad i b id a n g p e r p a ja k a n s e b a g a im a n a d im a k s u dd a la m P a s a l 4 4 B a y a t (2 ) U n d a n g -U n d a n g K U P .

9 0 0 P e m u n g u t P P N Im p o r u n tu k p e n y e to ra n P P N im p o r y a n g d i p u n g u t o le hp e m u n g u t .

T ax B a s e 6 .0 K o rp o ra t D oc u m e nt - P a ge : 2 1

1 6 . K o d e A k u n P a ja k 4 1 1 2 1 9 U n t u k J e n is P a j a k P P N L a in n y a

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 0 0 S e to ra n M a s a P P N L a in n y a u n tu k p e m b a y a ra n P P N L a in n y a ya n g te r u ta n g .

3 0 0 S T P P P N L a in n y a u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S T P P P N L a in n y a .

3 1 0 S K P K B P P N L a in n y a u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P NL a in n y a .

3 2 0 S K P K B T P P N L a in n y a u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P NL a in n y a .

3 9 0 P e m b a y a r a n a t a s S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a nK e b e r a ta n , P u tu s a n B a n d in g , a t a uP u tu s a n P e n in ja u a n K e m b a li

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a n K e b e r a ta n , P u t u s a nB a n d in g , a ta u P u tu s a n P e n in ja u a n K e m b a li .

5 0 0 P P N L a i n n y a a ta s p e n g u n g k a p a nk e t id a k b e n a r a n

u n tu k k e k u r a n g a n p e m b a y a ra n p a j a k y a n g m a s ihh a r u s d is e to r y a n g te r c a n tu m d a la m S P T M a s aP P N a ta s p e n g u n g k a p a n k e t id a k b e n a ra ns e b a g a im a n a d i m a k s u d d a la m P a s a l 8 a y a t (3 )a ta u P a s a l 8 a y a t (5 ) U n d a n g - U n d a n g K U P .

5 0 1 P P N L a in n y a a ta s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a

u n tu k k e k u r a n g a n p e m b a y a ra n p a j a k y a n g m a s ihh a r u s d is e to r y a n g te r c a n tu m d a la m S P T M a s aP P N a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n as e b a g a im a n a d im a k s u d d a la m P a s a l 4 4 B a y a t (2 )U n d a n g -U n d a n g K U P .

5 1 0 S a n k s i a d m in is t ra s i b e r u p a d e n d aa ta u k e n a ik a n a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is ia n S P TP P N

u n tu k p e m b a y a ra n s a n k s i a d m in is t r a s i b e ru p ad e n d a a ta u k e n a ik a n , a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is i a n S P T M a s a P P Ns e b a g a im a n a d i m a k s u d d a la m P a s a l 8 a y a t (3 )a ta u P a s a l 8 a y a t (5 ) U n d a n g - U n d a n g K U P .

5 1 1 S a n k s i d e n d a a d m in is t ra s i b e ru p ad e n d a a t a s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a d i b id a n gp e r p a ja k a n

a ta u u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e r u p ad e n d a , a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n ad i b id a n g p e r p a ja k a n s e b a g a im a n a d im a k s u dd a la m P a s a l 4 4 B a y a t (2 ) U n d a n g -U n d a n g K U P .

T ax B a s e 6 .0 K o rp o ra t D oc u m e nt - P a ge : 2 2

1 7 . K o d e A k u n P a ja k 4 1 1 2 2 1 U n t u k J e n is P a j a k P P n B M D a la m N e g e r i

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 0 0 S e to ra n M a s a P P n B M D a la mN e g e r i

u n tu k p e m b a y a r a n p a j a k y a n g m a s ih h a r u s d ib a y a ry a n g te rc a n tu m d a la m S P T M a s a P P N D a la mN e g e r i.

1 9 9 P e m b a y a r a n P e n d a h u lu a n s k pP P n B M D a la m N e g e ri

u n tu k p e m b a y a ra n p a j a k s e b e lu m d it e rb it k a n s u r a tk e te ta p a n p a j a k P P n B M D a la m N e g e r i.

3 0 0 S T P P P n B M D a la m N e g e r i u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g t e r c a n tu m d a la m S T P P P n B M D a la mN e g e r i.

3 1 0 S K P K B M a s a P P n B M D a la mN e g e r i

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P n B MD a la m N e g e r i.

3 1 1 S K P K B P e m u n g u tP P n B M D a la m N e g e ri

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P n B MD a la m N e g e r i ya n g m e n ja d i k e w a j ib a n p e m u n g u t .

3 2 0 S K P K B T M a s a P P n B M D a la mN e g e r i

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P n B MD a la m N e g e r i.

3 2 1 S K P K B T P e m u n g u t P P n B MD a la m N e g e r i

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P n B MD a la m N e g e r i ya n g m e n ja d i k e w a j ib a n p e m u n g u t .

3 9 0 P e m b a y a r a n a t a s S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a nK e b e r a ta n , P u tu s a n B a n d in g , a t a uP u tu s a n P e n in ja u a n K e m b a li

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a n K e b e r a ta n , P u t u s a nB a n d in g , a ta u P u tu s a n P e n in ja u a n K e m b a li .

5 0 0 P P n B M D a la m N e g e ri a ta sp e n g u n g k a p a n k e t id a k b e n a r a n

u n tu k k e k u r a n g a n p e m b a y a ra n p a j a k y a n g m a s ihh a r u s d is e to r y a n g te r c a n tu m d a la m S P T M a s aP P N D a la m N e g e r i a ta s p e n g u n g k a p a nk e t id a k b e n a r a n s e b a g a im a n a d im a k s u d d a la mP a s a l 8 a y a t (3 ) a t a u P a s a l 8 a y a t (5 )U n d a n g -U n d a n g K U P .

5 0 1 P P n B M D a la m N e g e ri a ta sp e n g h e n t i a n p e n y id ik a n t in d a kp id a n a

u n tu k k e k u r a n g a n p e m b a y a ra n p a j a k y a n g m a s ihh a r u s d is e to r y a n g te r c a n tu m d a la m S P T M a s aP P N D a la m N e g e r i a ta s p e n g h e n t ia n p e n y id ik a nt i n d a k p i d a n a s e b a g a im a n a d im a k s u d d a l a m P a s a l4 4 B a y a t (2 ) U n d a n g - U n d a n g K U P .

5 1 0 S a n k s i a d m in is t ra s i b e r u p a d e n d aa ta u k e n a ik a n a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is ia n S P TM a s a P P N D a la m N e g e r i

u n tu k p e m b a y a ra n s a n k s i a d m in is t r a s i b e ru p ad e n d a a ta u k e n a ik a n , a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e n g is ia n S P T M a s a P P N D a la mN e g e r i s e b a g a im a n a d im a k s u d d a la m P a s a l 8 a y a t(3 ) a ta u P a s a l 8 a y a t (5 ) U n d a n g -U n d a n g K U P .

5 1 1 S a n k s i d e n d a a d m in is t ra s i b e ru p ad e n d a a t a s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a d i b id a n gp e r p a ja k a n

a ta u u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e r u p ad e n d a , a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n ad i b id a n g p e r p a ja k a n s e b a g a im a n a d im a k s u dd a la m P a s a l 4 4 B a y a t (2 ) U n d a n g -U n d a n g K U P .

9 0 0 P e m u n g u t P P n B M D a la m N e g e ri u n tu k p e n y e to ra n P P n B M D a la m N e g e r i y a n gd ip u n g u t o le h p e m u n g u t .

T ax B a s e 6 .0 K o rp o ra t D oc u m e nt - P a ge : 2 3

1 8 . K o d e A k u n P a ja k 4 1 1 2 2 2 U n t u k J e n is P a j a k P P n B M I m p o r

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 0 0 S e to ra n M a s a P P n B M Im p o r u n tu k p e m b a y a ra n P P n B M te ru ta n g p a d a s a a tim p o r B K P .

1 9 9 P e m b a y a r a n P e n d a h u lu a n s k pP P n B M Im p o r

u n tu k p e m b a y a ra n p a j a k s e b e lu m d it e rb it k a n s u r a tk e te ta p a n p a j a k P P n B M Im p o r .

3 0 0 S T P P P n B M Im p o r u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S T P P P n B M Im p o r.

3 1 0 S K P K B P P n B M Im p o r u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P n B MIm p o r .

3 2 0 S K P K B T P P n B M Im p o r u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P n B MIm p o r .

3 9 0 P e m b a y a r a n a ta s S u ra t K e p u tu s a nP e m b e tu la n , S u r a t K e p u tu s a nK e b e r a ta n , P u tu s a n B a n d in g , a t a uP u tu s a n P e n in ja u a n K e m b a li

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a n K e b e r a ta n , P u t u s a nB a n d in g , a ta u P u tu s a n P e n in ja u a n K e m b a li .

5 0 0 P P n B M Im p o r a ta s p e n g u n g k a p a nk e t id a k b e n a r a n

u n tu k k e k u r a n g a n p e m b a y a ra n P P n B M p a d a s a a tim p o r B K P a t a s p e n g u n g k a p a n k e t id a k b e n a r a ns e b a g a im a n a d i m a k s u d d a la m P a s a l 8 a y a t (3 )a ta u P a s a l 8 a y a t (5 ) U n d a n g - U n d a n g K U P .

5 0 1 P P n B M Im p o r a ta s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a

u n tu k k e k u r a n g a n p e m b a y a ra n P P n B M p a d a s a a tim p o r B K P a ta s p e n g h e n t i a n p e n y i d ik a nt i n d a k p i d a n a s e b a g a im a n a d im a k s u d d a l a m P a s a l4 4 B a y a t (2 ) U n d a n g - U n d a n g K U P .

5 1 0 S a n k s i a d m i n is t ra s i b e r u p a d e n d aa ta u k e n a ik a n a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e m b a y a ra nP P n B M p a d a s a a t im p o r B K P

u n tu k p e m b a y a ra n s a n k s i a d m in is t r a s i b e ru p ad e n d a a ta u k e n a ik a n , a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e m b a y a ra n P P n B M p a d a s a a tim p o r B K P se b a g a im a n a d im a k s u d d a la m P a s a l 8a y a t (3 ) a t a u P a s a l 8 a y a t ( 5 ) U n d a n g - U n d a n gK U P .

5 1 1 S a n k s i d e n d a a d m in is t ra s i b e ru p ad e n d a a ta s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a d i b id a n gp e r p a ja k a n

a ta u u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e r u p ad e n d a , a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n ad i b id a n g p e r p a ja k a n s e b a g a im a n a d im a k s u dd a la m P a s a l 4 4 B a y a t (2 ) U n d a n g -U n d a n g K U P .

9 0 0 P e m u n g u t P P n B M Im p o r u n tu k p e n y e t o ra n P P n B M Im p o r y a n g d ip u n g u t o le hp e m u n g u t .

T ax B a s e 6 .0 K o rp o ra t D oc u m e nt - P a ge : 2 4

1 9 . K o d e A k u n P a ja k 4 1 1 2 2 9 U n t u k J e n is P a j a k P P n B M L a in n y a

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 0 0 S e to ra n M a s a P P n B M L a in n y a u n tu k p e m b a y a ra n P P n B M L a in n y a y a n g te ru ta n g .

3 0 0 S T P P P n B M L a in n y a u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S T P P P n B ML a in n y a .

3 1 0 S K P K B P P n B M L a in n y a u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P P n B ML a in n y a .

3 2 0 S K P K B T P P n B M L a in n y a u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P P n B ML a in n y a .

3 9 0 P e m b a y a r a n a t a s S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a nK e b e r a ta n , P u tu s a n B a n d in g , a t a uP u tu s a n P e n in ja u a n K e m b a li

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a n K e b e r a ta n , P u t u s a nB a n d in g , a ta u P u tu s a n P e n in ja u a n K e m b a li .

5 0 0 P P n B M L a in y a a ta sp e n g u n g k a p a n k e t id a k b e n a r a n

u n tu k k e k u r a n g a n p e m b a y a ra n P P n B M L a in n y aa ta s p e n g u n g k a p a n k e t id a k b e n a r a n s e b a g a im a n ad im a k s u d d a la m P a s a l 8 a ya t (3 ) a ta u P a s a l 8 a y a t(5 ) U n d a n g -U n d a n g K U P .

5 0 1 P P n B M L a in n y a a ta s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a

u n tu k k e k u r a n g a n p e m b a y a ra n P P n B M la in n y aa ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n as e b a g a im a n a d im a k s u d d a la m P a s a l 4 4 B a y a t (2 )U n d a n g -U n d a n g K U P .

5 1 0 S a n k s i a d m in is t ra s i b e r u p a d e n d aa ta u k e n a ik a n a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e m b a y a ra nP P n B M L a in n y a

u n tu k p e m b a y a ra n s a n k s i a d m in is t r a s i b e ru p ad e n d a a ta u k e n a ik a n , a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e m b a y a r a n P P n B M L a in n y as e b a g a im a n a d i m a k s u d d a la m P a s a l 8 a y a t (3 )a ta u P a s a l 8 a y a t (5 ) U n d a n g - U n d a n g K U P .

5 1 1 S a n k s i d e n d a a d m in is t ra s i b e ru p ad e n d a a t a s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a d i b id a n gp e r p a ja k a n

a ta u u n tu k p e m b a y a ra n s a n k s i a d m in is t ra s i b e r u p ad e n d a , a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n ad i b id a n g p e r p a ja k a n s e b a g a im a n a d im a k s u dd a la m P a s a l 4 4 B a y a t (2 ) U n d a n g -U n d a n g K U P .

T ax B a s e 6 .0 K o rp o ra t D oc u m e nt - P a ge : 2 5

2 0 . K o d e A k u n P a ja k 4 1 1 6 1 1 U n t u k B e a M e te ra i

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 0 0 B e a M e te r a i u n tu k p e m b a y a ra n p e n g g u n a a n B e a M e te r a i.

1 9 9 P e m b a y a ra n P e n d a h u lu a n s k pB e a M e te r a i

u n tu k p e m b a y a ra n p a j a k s e b e lu m d it e rb it k a n s u r a tk e te ta p a n p a j a k B e a M e te ra i.

2 X X P e m b a y a ra n d e p o s it a ta sp e n g g u n a a n M e s in T e r a a nM e t e ra i D ig it a l u n tu km e m b u b u h k a n t a n d a B e a M e t e ra iL u n a s

u n tu k p e m b a y a ra n d e p o s it b a g i W a jib P a ja k ya n gm e n g g u n a k a n M e s in T e r a a n M e te ra i D ig it a l u n t u km e m b u b u h k a n ta n d a B e a M e te ra i L u n a s .a . D ig it a l p e r ta m a d a la h a n g k a " 2 " ya it u k o d e

p e lu n a s a n B e a M e t e ra i d e n g a n m e m b u b u h k a nta n d a B e a M e t e ra i l u n a s d e n g a n M e s in T e ra a nD ig it a l, d a n

b . D ig it k e d u a d a n k e t ig a ( X X ) a d a la h :1 ) a n g k a " 0 1 " , d a la m h a l W a ji b P a ja k h a n y a

m e m il ik i 1 ( s a tu ) U n it M e s in T e ra a nM e te ra i D ig it a l, a ta u

2 ) s e s u a i d e n g a n n o m o r u ru t d i la k u k a n n y ap e n d a f t a r a n M e s in T e ra a n M e te r a i D ig it a ld a la m h a l W a jib P a j a k m e m il ik i le b ih d a r i1 (s a tu ) u n it M e s in Te ra a n M e te r a i D ig it a l.

3 0 0 S T P B e a M e te r a i u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S T P B e a M e te ra i.

3 1 0 S K P K B B e a M e te ra i u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B B e aM e te ra i.

3 2 0 S K P K B T B e a M e te r a i u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T B e aM e te ra i.

3 9 0 P e m b a y a ra n a ta s S u ra tK e p u tu s a n P e m b e tu la n , S u ra tK e p u tu s a n K e b e r a ta n , P u t u s a nB a n d in g , a ta u P u tu s a n P e n in ja u a nK e m b a li

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a n K e b e r a ta n , P u t u s a nB a n d in g , a ta u P u tu s a n P e n in ja u a n K e m b a li .

5 0 0 B e a M e te r a i a ta s p e n g u n g k a p a nk e t i d a k b e n a r a n

u n tu k k e k u r a n g a n p e m b a y a ra n p e n g g u n a a n B e aM e te ra i a ta s p e n g u n g k a p a n k e t id a k b e n a ra ns e b a g a im a n a d i m a k s u d d a la m P a s a l 8 a y a t (3 )a ta u P a s a l 8 a y a t (5 ) U n d a n g - U n d a n g K U P .

5 0 1 B e a M e te r a i a ta s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a

u n tu k k e k u r a n g a n p e m b a y a ra n p e n g g u n a a n B e aM e te ra i a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n as e b a g a im a n a d im a k s u d d a la m P a s a l 4 4 B a y a t (2 )U n d a n g -U n d a n g K U P .

5 1 0 S a n k s i a d m in is t ra s i b e r u p a d e n d aa ta u k e n a i k a n a ta s p e n g u n g k a p a nk e t i d a k b e n a r a n p e m b a y a ra n B e aM e t e ra i

u n tu k p e m b a y a ra n s a n k s i a d m in is t r a s i b e ru p ad e n d a a ta u k e n a ik a n , a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e m b a y a ra n p e n g g u n a a n B e aM e te ra i s e b a g a im a n a d im a k s u d d a la m P a s a l 8a y a t (3 ) a t a u P a s a l 8 a y a t ( 5 ) U n d a n g - U n d a n gK U P .

5 1 1 S a n k s i d e n d a a d m in is t ra s i b e ru p ad e n d a a ta s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a d i b id a n gp e r p a ja k a n

u n tu k p e m b a y a ra n s a n k s i a d m in is t r a s i b e ru p ad e n d a , a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n ad i b id a n g p e r p a ja k a n s e b a g a im a n a d im a k s u dd a la m P a s a l 4 4 B a y a t (2 ) U n d a n g -U n d a n g K U P .

5 1 2 D e n d a a ta s P e m e t e ra ia n u n tu k p e m b a y a ra n d e n d a a ta s P e m e te ra ia nK e m u d ia n s e b a g a im a n a d i m a k s u d d a la m P a s a l 8

T ax B a s e 6 .0 K o rp o ra t D oc u m e nt - P a ge : 2 6

K e m u d ia n d a n P a s a l 9 U n d a n g - U n d a n g B e a M e te r a i.

2 1 . K o d e A k u n P a ja k 4 1 1 6 1 2 u n tu k P e n ju a la n B e n d a M e t e ra i

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 0 0 P e n ju a la n B e n d a M e te r a i u n tu k p e m b a y a ra n p e n ju a la n B e n d a M e te ra i.

1 9 9 P e m b a y a r a n P e n d a h u lu a n s k pB e n d a M e te ra i

u n tu k p e m b a y a ra n p a j a k s e b e lu m d it e rb it k a n s u r a tk e te ta p a n p a j a k B e n d a M e te r a i .

3 0 0 S T P B e n d a M e t e r a i u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S T P B e n d a M e te ra i.

3 1 0 S K P K B B e n d a M e te r a i u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g t e r c a n tu m d a la m S K P K B B e n d aM e te ra i.

3 2 0 S K P K B T B e n d a M e te r a i u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T B e n d aM e te ra i.

3 9 0 P e m b a y a r a n a t a s S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a nK e b e r a ta n , P u tu s a n B a n d in g , a t a uP u tu s a n P e n in ja u a n K e m b a li

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a n K e b e r a ta n , P u t u s a nB a n d in g , a ta u P u tu s a n P e n in ja u a n K e m b a li .

5 0 0 B e n d a M e te ra i a ta s p e n g u n g k a p a nk e t id a k b e n a r a n

u n tu k k e k u r a n g a n p e m b a y a ra n p e n ju a la n B e n d aM e te ra i a ta s p e n g u n g k a p a n k e t id a k b e n a ra ns e b a g a im a n a d i m a k s u d d a la m P a s a l 8 a y a t (3 )a ta u P a s a l 8 a y a t (5 ) U n d a n g - U n d a n g K U P .

5 0 1 B e n d a M e te ra i a ta s p e n g h e n t i a np e n y id ik a n t in d a k p id a n a

u n tu k k e k u r a n g a n p e m b a y a ra n p e n ju a la n B e n d aM e te ra i a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n as e b a g a im a n a d im a k s u d d a la m P a s a l 4 4 B a y a t (2 )U n d a n g -U n d a n g K U P .

5 1 0 S a n k s i a d m in is t ra s i b e r u p a d e n d aa ta u k e n a ik a n a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e m b a y a ra nB e n d a M e te ra i

u n tu k p e m b a y a ra n s a n k s i a d m in is t r a s i b e ru p ad e n d a a ta u k e n a ik a n , a ta s p e n g u n g k a p a nk e t id a k b e n a r a n p e m b a y a ra n p e n ju a la n B e n d aM e te ra i s e b a g a im a n a d im a k s u d d a la m P a s a l 8a y a t (3 ) a t a u P a s a l 8 a y a t ( 5 ) U n d a n g - U n d a n gK U P .

5 1 1 S a n k s i d e n d a a d m in is t ra s i b e ru p ad e n d a a t a s p e n g h e n t ia np e n y id ik a n t in d a k p id a n a d i b id a n gp e r p a ja k a n

u n tu k p e m b a y a ra n s a n k s i a d m in is t r a s i b e ru p ad e n d a , a ta s p e n g h e n t ia n p e n y id ik a n t in d a k p id a n ad i b id a n g p e r p a ja k a n s e b a g a im a n a d im a k s u dd a la m P a s a l 4 4 B a y a t (2 ) U n d a n g -U n d a n g K U P .

T ax B a s e 6 .0 K o rp o ra t D oc u m e nt - P a ge : 2 7

2 2 . K o d e A k u n P a ja k 4 1 1 6 1 3 u n tu k P a ja k P e n ju a la n B a tu b a ra

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 0 0 P a ja k P e n ju a la n B a tu b a ra u n tu k p e m b a y a ra n P a ja k P e n ju a la n B a tu b a r a .

3 0 0 S T P P a ja k P e n j u a la n B a tu b a r a u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S T P P a j a kP e n ju a la n B a tu b a ra .

3 1 0 S K P K B P a ja k P e n ju a l a n B a tu b a r a u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g t e r c a n t u m d a la m S K P K B P a j a kP e n ju a la n B a tu b a ra .

3 2 0 S K P K B T P a ja k P e n ju a la nB a tu b a r a

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P a ja kP e n ju a la n B a tu b a ra .

3 9 0 P e m b a y a r a n a t a s S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a nK e b e r a ta n , P u tu s a n B a n d in g , a t a uP u tu s a n P e n in ja u a n K e m b a li

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a n K e b e r a ta n , P u t u s a nB a n d in g , a ta u P u tu s a n P e n in ja u a n K e m b a li .

2 3 . K o d e A k u n P a ja k 4 1 1 6 1 9 U n t u k P a ja k T id a k L a n g s u n g L a in n y a

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

1 0 0 S e to ra n M a s a P a j a k T id a kL a n g s u n g L a in n y a

u n tu k p e m b a y a ra n P a ja k T id a k L a n g s u n g L a in n y ay a n g te ru ta n g .

3 0 0 S T P P a ja k T id a k L a n g s u n gL a in n y a

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n t u m d a l a m S T P P a ja k T id a kL a n g s u n g L a i n n y a .

3 1 0 S K P K B P a ja k T id a k L a n g s u n gL a in n y a

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B P a ja k T id a kL a n g s u n g L a i n n y a .

3 2 0 S K P K B T P a ja k T id a k L a n g s u n gL a in n y a

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S K P K B T P a ja kT id a k L a n g s u n g L a in n y a .

3 9 0 P e m b a y a r a n a t a s S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a nK e b e r a ta n , P u tu s a n B a n d in g , a t a uP u tu s a n P e n in ja u a n K e m b a li

u n tu k p e m b a y a ra n ju m la h y a n g m a s i h h a ru sd ib a y a r y a n g te r c a n tu m d a la m S u ra t K e p u tu s a nP e m b e tu la n , S u ra t K e p u tu s a n K e b e r a ta n , P u t u s a nB a n d in g , a ta u P u tu s a n P e n in ja u a n K e m b a li .

9 0 0 P e m u n g u t P a ja k T id a k L a n g s u n gL a in n y a

u n tu k p e n y e to ra n P a ja k T id a k L a n g s u n g L a in n y ay a n g d i p u n g u t o le h p e m u n g u t .

T ax B a s e 6 .0 K o rp o ra t D oc u m e nt - P a ge : 2 8

2 4 . K o d e A k u n P a ja k 4 1 1 6 2 1 U n t u k B u n g a /D e n d a P e n a g ih a n P P h

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

3 0 0 S T P a ta s B u n g a P e n a g ih a n u n tu k p e m b a y a ra n S T P B u n g a P e n a g ih a n P P h .

3 0 1 S T P a ta s D e n d a P e n a g ih a n u n tu k p e m b a y a ra n S T P D e n d a P e n a g ih a n P P hP a s a l 2 5 a y a t (9 ) d a n P a s a l 2 7 a y a t ( 5 d )U n d a n g -U n d a n g K U P .

2 5 . K o d e A k u n P a ja k 4 1 1 6 2 2 U n t u k B u n g a /D e n d a P e n a g ih a n P P N

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

3 0 0 S T P a ta s B u n g a P e n a g ih a n P P N u n tu k p e m b a y a ra n S T P B u n g a P e n a g ih a n P P N .

3 0 1 S T P a ta s D e n d a P e n a g ih a n u n tu k p e m b a y a ra n S T P D e n d a P e n a g ih a n P P NP a s a l 2 5 a y a t (9 ) d a n P a s a l 2 7 a y a t ( 5 d )U n d a n g -U n d a n g K U P .

2 6 . K o d e A k u n P a ja k 4 1 1 6 2 3 U n t u k B u n g a /D e n d a P e n a g ih a n P P n B M

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

3 0 0 S T P a ta s B u n g a P e n a g ih a nP P n B M

u n tu k p e m b a y a ra n S T P B u n g a P e n a g ih a n P P n B M .

3 0 1 S T P a ta s D e n d a P e n a g ih a n u n tu k p e m b a y a ra n S T P D e n d a P e n a g ih a n P P n B MP a s a l 2 5 a y a t (9 ) d a n P a s a l 2 7 a y a t ( 5 d )U n d a n g -U n d a n g K U P .

2 7 . K o d e A k u n P a ja k 4 1 1 6 2 4 U n t u k B u n g a /D e n d a P e n a g ih a n P T L L

K O D EJ E N IS

S E T O R A NJ E N IS S E T O R A N K E T E R A N G A N

3 0 0 S T P a ta s B u n g a P e n a g ih a n P TL L u n tu k p e m b a y a ra n S T P B u n g a P e n a g ih a n P T L L .

3 0 1 S T P a ta s D e n d a P e n a g ih a n u n tu k p e m b a y a ra n S T P D e n d a P e n a g ih a n P P n B MP a s a l 2 5 a y a t (9 ) d a n P a s a l 2 7 a y a t ( 5 d )U n d a n g -U n d a n g K U P .