tag:blogger.com,1999:blog-9864603617905592242023-11-15T08:55:11.927-08:00LORD PUTRA AMINULLAHBerbagi Ilmu Pengetahuan yang BermanfaatTime Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.comBlogger21125tag:blogger.com,1999:blog-986460361790559224.post-2095375661299735552014-01-01T22:16:00.000-08:002014-01-01T22:16:07.337-08:00MOTIVASI DALAM ORGANISASI<div class="MsoNormal">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Motivasi dalam Organisasi</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">A.</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Definisi
Motivasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Istilah
motivasi (<i>motivation</i>) berasal dari bahasa latin yakni movere, yang
berarti “menggerakkan” (<i>to move</i>). Ada banyak perumusan mengenai
motivasi, menurut <i>Mitchell dalam winardi</i>, motivasi mewakili
proses-proses psikologika, yang menyebabkan timbulnya, diarahkanya dan
terjadinya persistensi kegiatan-kegiatan suka rela (volunter) yang diarahkan
ketujuan tertentu.<a href="file:///C:/Users/Lord%20Putra%20Oxery/Videos/MOTIVASI%20DALAM%20ORGANISASI.docx#_ftn1" name="_ftnref1" title=""><!--[if !supportFootnotes]--><span lang="EN-US" style="font-size: 12pt; line-height: 107%;">[1]</span><!--[endif]--></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">[1]</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 31.5pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cropley,
(1985) Motivasi dapat dijelaskan sebagai “tujuan yang ingin dicapai melalui
perilaku tertentu”.Sedangkan Wlodkowski (1985) menjelaskan motivasi sebagai
suatu kondisi yang menyebabkan atau menimbulkan perilaku tertentu, dan yang
memberi arah dan ketahanan (persistence) pada tingkah laku tersebut.Pengertian
ini jelas bernafaskan behaviorisme.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 31.5pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut <i>RA.
Supriyono</i>, motivasi adalah kemampuan untuk berbuat sesuatu sedangkan motif
adalah kebutuhan, keinginan, dorongan untuk berbuat sesuatu.Motivasi seseorang
di pengaruhi oleh stimuli kekuatan, intrinsic yang ada pada individu yang
bersangkutan.Stimuli eksternal mungkin dapat pula mempengaruhi motivasi tetapi
motivasi itu sendiri mencerminkan reaksi individu terhadap stimuli tersebut.<a href="file:///C:/Users/Lord%20Putra%20Oxery/Videos/MOTIVASI%20DALAM%20ORGANISASI.docx#_ftn2" name="_ftnref2" title=""><!--[if !supportFootnotes]--><span lang="EN-US" style="font-size: 12pt; line-height: 107%;">[2]</span><!--[endif]--></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">[2]</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 31.5pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Definisi
lain tentang motivasi menurut <i>Gray</i> et-al dalam Winardi menyatakan bahwa
motivasi merupakan hasil sejumlah proses, yang bersifat internal atau eksternal
bagi seseorang individu, yang menyebabkan timbulnya sikap antusiasme dan
persistensi dalam hal melaksanakan kegiatan-kegiatan tertentu.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 31.5pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 14.2pt; text-align: justify; text-indent: -18.0pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">B.</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Konsep Motivasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Motivasi adalah
bagian dari komunikasi, manajemen dan kepemimpinan.Orang melakukan suat
pekerjaan atas dasar suatu motif.Teori efisiensi-X oleh Leibenstein (1978),
menyatakan bahwa “perusahaan atau organisasi secara internal efisien, yang
berarti bahwa perusahaan atau organisasi itu menghasilkan keluaran (output)
maksimal bagi seperangkat sumber daya tertentu (kadang-kadang disebut efisiensi
teknis)”.Asumsi ini menimbulkan asumsi sampingan bahwa organisasi pasti
meminimalkan biaya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 27.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari kajian
kepustakaan yang dilakukan Frantz (1988) mengenai efisiensi internal, ditemukan
sebagian unsur yang termasuk kedalam efisiensi-X, diantarnya adalah :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kajian Produktifitas</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Alokasi Sumber Daya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Faktor Pendekatan Managemen</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari sudut pandang ekonomi terdapat
empat unsur kunci yang merupakan konsep usaha di tempat kerja, antara lain :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aktivitas (A) yang merupakan pekerjaan seseorang</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kecepatan (K) melakukan aktivitas</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Presisi (P) Melakukan pekerjaan yang berkualitas</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pola waktu (W) atau ritme melakukan pekerjaan<a href="file:///C:/Users/Lord%20Putra%20Oxery/Videos/MOTIVASI%20DALAM%20ORGANISASI.docx#_ftn3" name="_ftnref3" title=""><!--[if !supportFootnotes]--><span lang="EN-US" style="font-size: 12pt; line-height: 107%;">[3]</span><!--[endif]--></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">[3]</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 27.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sementara
hubungan horizontal menciptakan tekanan dalam dua cara :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Melalui norma</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">semua anggota harus menanggung
beban yang menjadi bagian mereka setelah mana mereka bekas bekerja segiat
mungkin.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Norma</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Setiap individu diharapkan
bekerja sesedikit yang mereka inginkan, namun mereka tidak boleh <a href="" name="_GoBack"></a>bekerja sedemikian giat sehingga membuat orang lain
kelihatan buruk.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">C.</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teori yang menjelaskan Motivasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk
memahami tentang motivasi, kita akan bertemu dengan beberapa teori tentang<br />
motivasi, diantaranya :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teori
Abraham H. Maslow (Teori Kebutuhan)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teori
motivasi yang dikembangkan oleh <b>Abraham H. Maslow</b> pada intinya
berkisar pada<br />
pendapat bahwa manusia mempunyai lima tingkat atau hierarki kebutuhan<a href="file:///C:/Users/Lord%20Putra%20Oxery/Videos/MOTIVASI%20DALAM%20ORGANISASI.docx#_ftn4" name="_ftnref4" title=""><!--[if !supportFootnotes]--><span lang="EN-US" style="font-size: 12pt; line-height: 107%;">[4]</span><!--[endif]--></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">[4]</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, yaitu :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kebutuhan fisiologikal
(physiological needs), seperti : lapar, haus, istirahat dan sex</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kebutuhan rasa aman (safety
needs), tidak dalam arti fisik semata, akan tetapi juga mental, psikologikal
dan intelektual</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kebutuhan akan kasih sayang
(love needs)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kebutuhan akan harga diri
(esteem needs), pada umumnya tercermin dalam berbagai simbol-simbol status; dan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aktualisasi diri (self
actualization), dalam arti tersedianya kesempatan seseorang<br />
mengembangkan potensi yang terdapat dalam dirinya sehingga berubah menjadi<br />
kemampuan nyata.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teori McClelland (Teori Kebutuhan Berprestasi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari <b>McClelland</b> dikenal
tentang teori kebutuhan untuk mencapai prestasi atau Need for<br />
Acievement (N.Ach) yang menyatakan bahwa motivasi berbeda-beda, sesuai dengan
kekuatan kebutuhan seseorang akan prestasi. Menurut <b>McClelland</b> karakteristik
orang yang berprestasi tinggi (high achievers) memiliki tiga ciri umum yaitu :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">preferensi untuk mengerjakan
tugas-tugas dengan derajat kesulitan moderat</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">menyukai situasi-situasi di
mana kinerja mereka timbul karena upaya-upaya mereka<br />
sendiri, dan bukan karena faktor-faktor lain</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">menginginkan umpan balik
tentang keberhasilan dan kegagalan mereka,<br />
dibandingkan dengan mereka yang berprestasi rendah.<a href="file:///C:/Users/Lord%20Putra%20Oxery/Videos/MOTIVASI%20DALAM%20ORGANISASI.docx#_ftn5" name="_ftnref5" title=""><!--[if !supportFootnotes]--><span lang="EN-US" style="font-size: 12pt; line-height: 107%;">[5]</span><!--[endif]--></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">[5]</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teori Clyton Alderfer (Teori “ERG”)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teori <b>Alderfer
dikenal</b> dengan akronim “ERG” . Akronim “ERG” dalam teori <b>Alderfer</b>
merupakan huruf-huruf pertama dari tiga istilah yaitu :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">E =
Existence (kebutuhan akan eksistensi),</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">R =
Relatedness (kebutuhanuntuk berhubungan dengan pihak lain, dan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">G = Growth
(kebutuhan akan pertumbuhan)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apabila
teori <b>Alderfer</b> disimak lebih lanjut akan tampak bahwa :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Makin tidak
terpenuhinya suatu kebutuhan tertentu, makin besar pula keinginan<br />
untuk memuaskannya;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kuatnya
keinginan memuaskan kebutuhan yang “lebih tinggi” semakin besar<br />
apabila kebutuhan yang lebih rendah telah dipuaskan;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebaliknya,
semakin sulit memuaskan kebutuhan yang tingkatnya lebih tinggi,<br />
semakin besar keinginan untuk memuasakan kebutuhan yang lebih mendasar.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pandangan
ini didasarkan kepada sifat pragmatisme oleh manusia. Artinya, karena<br />
menyadari keterbatasannya, seseorang dapat menyesuaikan diri pada kondisi
obyektif<br />
yang dihadapinya dengan antara lain memusatkan perhatiannya kepada hal-hal yang<br />
mungkin dicapainya.<a href="file:///C:/Users/Lord%20Putra%20Oxery/Videos/MOTIVASI%20DALAM%20ORGANISASI.docx#_ftn6" name="_ftnref6" title=""><!--[if !supportFootnotes]--><span lang="EN-US" style="font-size: 12pt; line-height: 107%;">[6]</span><!--[endif]--></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">[6]</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d.</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teori Herzberg (Teori Dua Faktor)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ilmuwan
ketiga yang diakui telah memberikan kontribusi penting dalam pemahaman
motivasi <b>Herzberg</b>. Teori yang dikembangkannya dikenal dengan “
Model Dua Faktor” dari motivasi, yaitu faktor motivasional dan faktor hygiene
atau “pemeliharaan”<a href="file:///C:/Users/Lord%20Putra%20Oxery/Videos/MOTIVASI%20DALAM%20ORGANISASI.docx#_ftn7" name="_ftnref7" title=""><!--[if !supportFootnotes]--><span lang="EN-US" style="font-size: 12pt; line-height: 107%;">[7]</span><!--[endif]--></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">[7]</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Faktor
Motivasional</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Fakor
motivasional adalah hal-hal yang mendorong berprestasi yang sifatnya<br />
intrinsic (bersumber dalam diri seseorang).Misal : pekerjaan seseorang,
keberhasilan yang diraih, kesempatan bertumbuh, kemajuan dalam karier dan
pengakuan orang lain.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Faktor
Hygiene</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Faktor
hygiene atau pemeliharaan adalah faktor-faktor yang sifatnya ekstrinsik<br />
(bersumber dari luar diri), yang turut menentukan perilaku seseorang dalam<br />
kehidupan seseorang.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e.</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teori Keadilan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Inti teori
ini terletak pada pandangan bahwa manusia terdorong untuk menghilangkan<br />
kesenjangan antara usaha yang dibuat bagi kepentingan organisasi dengan imbalan
yang<br />
diterima.<a href="file:///C:/Users/Lord%20Putra%20Oxery/Videos/MOTIVASI%20DALAM%20ORGANISASI.docx#_ftn8" name="_ftnref8" title=""><!--[if !supportFootnotes]--><span lang="EN-US" style="font-size: 12pt; line-height: 107%;">[8]</span><!--[endif]--></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">[8]</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Artinya, apabila seorang
pegawai mempunyai persepsi bahwa imbalan yang<br />
diterimanya tidak memadai, dua kemungkinan dapat terjadi, yaitu :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Seorang akan
berusaha memperoleh imbalan yang lebih besar, atau</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengurangi
intensitas usaha yang dibuat dalam melaksanakan tugas yang<br />
menjadi tanggung jawabnya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bila itu
tidak mungkin, kita menghapus kekecewaan dengan meng-undurkan diri<br />
dari organisasi tsb.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">f.</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teori Penetapan Tujuan (Goal Setting Theory)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Edwin Locke</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> mengemukakan bahwa dalam penetapan tujuan memiliki empat macam
mekanisme motivasional yakni :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">tujuan-tujuan mengarahkan
perhatian;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">tujuan-tujuan mengatur upaya;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">tujuan-tujuan meningkatkan
persistensi; dan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">tujuan-tujuan menunjang
strategi-strategi dan rencana-rencana kegiatan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">g.</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teori Victor
H. Vroom (Teori Harapan )</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Victor H.
Vroom</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, dalam bukunya yang berjudul “Work And Motivation” mengetengahkan suatu
teori yang disebutnya sebagai “Teori Harapan”. Menurut teoriini, motivasi
merupakan akibat suatu hasil dari yang ingin dicapai oleh seorang dan perkiraan
yang bersangkutan bahwa tindakannya akanmengarah kepada hasil yang
diinginkannya itu. Artinya, apabila seseorang sangat menginginkan sesuatu, dan
jalan tampaknya terbuka untuk memperolehnya, yang bersangkutan akan berupaya
mendapatkannya..</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">h.</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span></b><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teori Kaitan Imbalan Dengan Prestasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut
model ini, motivasi seorang individu sangat dipengaruhi oleh berbagai faktor,<br />
baik yang bersifat internal maupun eksternal. Termasuk pada <b>faktor
internal</b>adalah :persepsiseseorang mengenai diri sendiri, harga diri,
harapan pribadi, kebutuhan, keinginan, kepuasan kerja, dan prestasi kerja yang
dihasilkan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sedangkan <b>faktor
eksternal</b> mempengaruhi motivasi seseorang, antara lain ialah :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">jenis dan sifat pekerjaan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kelompok kerja dimana
seseorang bergabung</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">organisasi tempat bekerja</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">situasi lingkungan pada
umumnya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 22.25pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sistem imbalan yang berlaku
dan cara penerapannya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br clear="all" />
<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
<hr align="left" size="1" width="33%" />
</span></div>
<div class="MsoNormal">
<br /></div>
<br />
<div>
<!--[if !supportFootnotes]--><br clear="all" />
<hr align="left" size="1" width="33%" />
<!--[endif]-->
<div id="ftn1">
<div class="MsoNormal">
<a href="file:///C:/Users/Lord%20Putra%20Oxery/Videos/MOTIVASI%20DALAM%20ORGANISASI.docx#_ftnref1" name="_ftn1" title=""><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span lang="EN-US" style="font-size: 11pt; line-height: 107%;">[1]</span></span><!--[endif]--></span></span></a><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; line-height: 107%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;">[1]</span></span><span lang="EN-US"> Prof. Dr. J.Winardi, SE, <i>Managemen
Prilaku Organisasi</i>, (Jakarta:
Kencana, 2004), hlm.1</span></div>
</div>
<div id="ftn2">
<div class="MsoNormal">
<a href="file:///C:/Users/Lord%20Putra%20Oxery/Videos/MOTIVASI%20DALAM%20ORGANISASI.docx#_ftnref2" name="_ftn2" title=""><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span lang="EN-US" style="font-size: 11pt; line-height: 107%;">[2]</span></span><!--[endif]--></span></span></a><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; line-height: 107%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;">[2]</span></span><span lang="EN-US"> Supriyono, Managemen <i>Organisasi, </i>(Bandung: Dieta Persada,
2003), hlm.329</span></div>
</div>
<div id="ftn3">
<div class="MsoNormal">
<a href="file:///C:/Users/Lord%20Putra%20Oxery/Videos/MOTIVASI%20DALAM%20ORGANISASI.docx#_ftnref3" name="_ftn3" title=""><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span lang="EN-US" style="font-size: 11pt; line-height: 107%;">[3]</span></span><!--[endif]--></span></span></a><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; line-height: 107%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;">[3]</span></span><span lang="EN-US"> Ibid., Hlm 119</span></div>
</div>
<div id="ftn4">
<div class="MsoNormal">
<a href="file:///C:/Users/Lord%20Putra%20Oxery/Videos/MOTIVASI%20DALAM%20ORGANISASI.docx#_ftnref4" name="_ftn4" title=""><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span lang="EN-US" style="font-size: 11pt; line-height: 107%;">[4]</span></span><!--[endif]--></span></span></a><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; line-height: 107%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;">[4]</span></span><span lang="EN-US"> Prof. Dr. Umar Nimran, MA., <i>Prilaku organisasi, </i>(Surabaya: Citra
Media), 1997, hlm.42</span></div>
</div>
<div id="ftn5">
<div class="MsoNormal">
<a href="file:///C:/Users/Lord%20Putra%20Oxery/Videos/MOTIVASI%20DALAM%20ORGANISASI.docx#_ftnref5" name="_ftn5" title=""><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span lang="EN-US" style="font-size: 11pt; line-height: 107%;">[5]</span></span><!--[endif]--></span></span></a><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; line-height: 107%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;">[5]</span></span><span lang="EN-US"> Miftah Thoha, <i>Prilaku Organisasi, </i>(Jakarta: Raja Grafindo Persada), 1998, hlm
206-210</span></div>
<div class="MsoNormal">
<br /></div>
</div>
<div id="ftn6">
<div class="MsoNormal">
<a href="file:///C:/Users/Lord%20Putra%20Oxery/Videos/MOTIVASI%20DALAM%20ORGANISASI.docx#_ftnref6" name="_ftn6" title=""><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span lang="EN-US" style="font-size: 11pt; line-height: 107%;">[6]</span></span><!--[endif]--></span></span></a><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; line-height: 107%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;">[6]</span></span><span lang="EN-US"> Miftah Thoha, <i>Ibid.</i>, hlm 204-206</span></div>
</div>
<div id="ftn7">
<div class="MsoNormal">
<a href="file:///C:/Users/Lord%20Putra%20Oxery/Videos/MOTIVASI%20DALAM%20ORGANISASI.docx#_ftnref7" name="_ftn7" title=""><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span lang="EN-US" style="font-size: 11pt; line-height: 107%;">[7]</span></span><!--[endif]--></span></span></a><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; line-height: 107%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;">[7]</span></span><span lang="EN-US"> Prof. Dr. Umar Nimran, MA, <i>Op.Cit., </i>hlm 43</span></div>
</div>
<div id="ftn8">
<div class="MsoNormal">
<a href="file:///C:/Users/Lord%20Putra%20Oxery/Videos/MOTIVASI%20DALAM%20ORGANISASI.docx#_ftnref8" name="_ftn8" title=""><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span lang="EN-US" style="font-size: 11pt; line-height: 107%;">[8]</span></span><!--[endif]--></span></span></a><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; line-height: 107%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;">[8]</span></span><span lang="EN-US"> Prof. Dr. Umar Nimran, MA, <i>Op.Cit., </i>hlm.46</span></div>
</div>
</div>
Time Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.com0tag:blogger.com,1999:blog-986460361790559224.post-31058667890835918912013-08-27T18:27:00.001-07:002013-08-27T18:27:00.391-07:00SERIAL NUMBER AVG 2013<!--[if !mso]> <style>
v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style> <![endif]--><!--[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:RelyOnVML/> <o:AllowPNG/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves>false</w:TrackMoves> <w:TrackFormatting/> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>IN</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:DontVertAlignCellWithSp/> <w:DontBreakConstrainedForcedTables/> <w:DontVertAlignInTxbx/> <w:Word11KerningPairs/> <w:CachedColBalance/> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
DefSemiHidden="true" DefQFormat="false" DefPriority="99"
LatentStyleCount="267"> <w:LsdException Locked="false" Priority="0" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Normal"/> <w:LsdException Locked="false" Priority="9" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="heading 1"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9"/> <w:LsdException Locked="false" Priority="39" Name="toc 1"/> <w:LsdException Locked="false" Priority="39" Name="toc 2"/> <w:LsdException Locked="false" Priority="39" Name="toc 3"/> <w:LsdException Locked="false" Priority="39" Name="toc 4"/> <w:LsdException Locked="false" Priority="39" Name="toc 5"/> <w:LsdException Locked="false" Priority="39" Name="toc 6"/> <w:LsdException Locked="false" Priority="39" Name="toc 7"/> <w:LsdException Locked="false" Priority="39" Name="toc 8"/> <w:LsdException Locked="false" Priority="39" Name="toc 9"/> <w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption"/> <w:LsdException Locked="false" Priority="10" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Title"/> <w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font"/> <w:LsdException Locked="false" Priority="11" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtitle"/> <w:LsdException Locked="false" Priority="22" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Strong"/> <w:LsdException Locked="false" Priority="20" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Emphasis"/> <w:LsdException Locked="false" Priority="59" SemiHidden="false"
UnhideWhenUsed="false" Name="Table Grid"/> <w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text"/> <w:LsdException Locked="false" Priority="1" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="No Spacing"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 1"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 1"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 1"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 1"/> <w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision"/> <w:LsdException Locked="false" Priority="34" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="List Paragraph"/> <w:LsdException Locked="false" Priority="29" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Quote"/> <w:LsdException Locked="false" Priority="30" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Quote"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 1"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 1"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 1"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 1"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 1"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 2"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 2"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 2"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 2"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 2"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 2"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 2"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 2"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 2"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 3"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 3"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 3"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 3"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 3"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 3"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 3"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 3"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 3"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 4"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 4"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 4"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 4"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 4"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 4"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 4"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 4"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 4"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 5"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 5"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 5"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 5"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 5"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 5"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 5"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 5"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 5"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 6"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 6"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 6"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 6"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 6"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 6"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 6"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 6"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 6"/> <w:LsdException Locked="false" Priority="19" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis"/> <w:LsdException Locked="false" Priority="21" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis"/> <w:LsdException Locked="false" Priority="31" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference"/> <w:LsdException Locked="false" Priority="32" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Reference"/> <w:LsdException Locked="false" Priority="33" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Book Title"/> <w:LsdException Locked="false" Priority="37" Name="Bibliography"/> <w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading"/> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-qformat:yes;
mso-style-parent:"";
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin-top:0cm;
mso-para-margin-right:0cm;
mso-para-margin-bottom:10.0pt;
mso-para-margin-left:0cm;
line-height:115%;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:"Times New Roman";
mso-fareast-theme-font:minor-fareast;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;}
</style> <![endif]--> <br />
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Serial Number AVG (Antivirus and Internet Security) 2013</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">, Paling ampuh dan tahan lama hingga 2018.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Silahkan masukkan </span><span lang="EN-US"><a href="http://karaokebatak.blogspot.com/2012/08/avg-internet-security-2012-full-sn.html"><b><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Serial Number AVG 2013</span></b></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> dibawah ini untuk perlindungan PC anda dari berbagai virus-virus berbahaya dengan kehebatan </span><span lang="EN-US"><a href="http://karaokebatak.blogspot.com/2012/06/daftar-anti-virus-gratis-security-free.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">antivirus</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> dan internet security AVG. <i>Serial Number AVG Terbaru</i> dibawah ini gratis untuk pengunjung setia blog karaokebatak. </span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">SERIAL NUMBER AVG 2013</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">8MEH-RW2ZU-29S4F-26QCR-WT482-BEMBR-ACED<br />
<br />
8MEH-RNZLL-2Y4QX-79PPA-MMOKE-AEMBR-ACED<br />
<br />
8MEH-RREY3-L2LQA-LUMOR-UDTZ4-6EMBR-ACED<br />
<br />
8MEH-RF3MY-BZ7CJ-9LUAR-ST99N-CEMBR-ACED<br />
<br />
8MEH-RMXLW-HN44A-BABPA-S9NQF-PEMBR-ACED<br />
<br />
8MEH-RGM33-K474L-6FGRR-8RR7K-UEMBR-ACED<br />
<br />
8MEH-RREY3-L2LQA-LUMOR-UJXN3-6EMBR-ACED<br />
<br />
8MEH-RJXR4-2CKYP-2GB3A-DBMAD-PEMBR-ACED<br />
<br />
<b>SERIAL NUMBER LAINNYA</b><br />
<br />
<br />
<u>SERIAL KEY AVG ANTI-VIRUS NETWORK EDITION</u><br />
8MEH-R6633-Y8C8H-YCNSR-HCD4X-EEMBR-ACED<br />
8MEH-RX7AF-9R64N-NPW7R-L9GN4-FEMBR-ACED<br />
8MEH-RK82S-PFW82-C33BA-QF8FA-GEMBR-ACED<br />
<br />
<u>SERIAL KEY AVG ANTI-VIRUS</u><br />
8MEH-RF22Z-AN7HS-QDWMR-2EEBP-BEMBR-ACED<br />
8MEH-RYH2W-SAK7N-H2HGA-W73J4-9EMBR-ACED<br />
8MEH-RNXBD-GMNGF-BSLSR-ZJKOD-PEMBR-ACED<br />
8MEH-RF4BZ-FH4UO-VRV3A-4CH9L-DEMBR-ACED<br />
8MEH-RG9B7-BGGVC-PXRCR-JPR2L-HEMBR-ACED<br />
8MEH-RVEGA-VJYY3-Y3DLA-8NXY2-6EMBR-ACED<br />
<br />
<u>SERIAL KEY AVG ANTI-VIRUS FREE...</u><br />
8MEH-RWEYH-SXRDN-6H9FR-3BGG8-6EMBR-ACED<br />
8MEH-RRX6F-OUD7X-H9ZCR-XEAL7-PEMBR-ACED<br />
8MEH-RMXLW-H6B3A-BABPA-SG62A-PEMBR-ACED<br />
<br />
<u>SERIAL KEY AVG ANTI-VIRUS SBS EDITION</u><br />
8MEH-RQXTV-H9OWD-E447R-MPA7E-PEMBR-ACED<br />
8MEH-R78BH-EYP8L-MLMVA-ZSMUR-GEMBR-ACED<br />
8MEH-RAJC2-O3G77-KRRQA-HOPHO-REMBR-ACED<br />
8MEH-RQX93-WYRKW-BE2FR-Q7MQG-PEMBR-ACED<br />
8MEH-RB32G-UPY8U-TRLQR-BTN8P-CEMBR-ACED<br />
<br />
<u>SERIAL KEY AVG INTERNET SECURITY </u><br />
8MEH-RS47Y-82HT8-GONVA-BCCCZ-DEMBR-ACED<br />
8MEH-RFR8J-PTS8Q-92ATA-ORC6Q-JEMBR-ACED<br />
8MEH-RXYFD-JUV72-8922R-FTDO8-QEMBR-ACED<br />
8MEH-RXYFD-JUV72-8922R-FTBZ6-QEMBR-ACED<br />
8MEH-R6BFE-HWUHF-DPNDA-VFUWX-2EMBR-ACED<br />
8MEH-RGM33-K474L-6FGRR-8QEFN-UEMBR-ACED<br />
<br />
<u>SERIAL KEY AVG INTERNET SECURITY SBS EDITION</u><br />
8MEH-RAJC2-O3H77-KRRQA-HO7OJ-REMBR-ACED<br />
8MEH-RF4BZ-FHKTO-VRV3A-4J9NO-DEMBR-ACED<br />
8MEH-RGHD3-SUAUO-SXPWA-PMJ8O-9EMBR-ACED<br />
8MEH-RUT9Q-4FS2R-PX2XA-TNTK4-LEMBR-ACED<br />
8MEH-RB32G-UPX8U-TRLQR-BLZCO-CEMBR-ACED<br />
<br />
<u>SERIAL KEY AVG ANTI-VIRUS PLUS FIREWALL</u><br />
8MEH-REDSL-7VLFC-ULA8R-EKCGK-4EMBR-ACED<br />
8MEH-RYH2W-SRS6N-H2HGA-WM424-9EMBR-ACED<br />
8MEH-RF22Z-A6FGS-QDWMR-2NRWJ-BEMBR-ACED<br />
8MEH-RYH2W-SRS6N-H2HGA-W6VS7-9EMBR-ACED<br />
8MEH-RCB97-4YUT9-P4RRR-RTZLQ-2EMBR-ACED<br />
<br />
<u>SERIAL KEY AVG EMAIL SERVER EDITION</u><br />
8MEH-RLKZO-8TSGH-HSYKA-KL2EG-SEMBR-ACED<br />
8MEH-RD8B8-2XJH3-Z6YQA-ERFNN-GEMBR-ACED<br />
8MEH-RE6B8-SA83Z-A489R-9OOUP-EEMBR-ACED<br />
<br />
<u>SERIAL KEY AVG FILE SERVER EDITION</u><br />
8MEH-R2CML-SBEEW-MOXFR-TABQX-3EMBR-ACED<br />
8MEH-RQEZT-B9SH3-E64FA-9LCBD-6EMBR-ACED<br />
8MEH-R9Q3V-ZYWZT-92KCR-ALLMV-YEMBR-ACED </span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Serial<br />
<br />
<b><span style="color: yellow;"> AECCX-6ONCU-OZGB2-ADZQA-XCD36-J7MTT</span></b><br />
<br />
<b><span style="color: yellow;"> XEOT9-LV9I3-WW6ZZ-QYZFE-ZTSAH-FG7DF</span></b></span></div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"><span lang="EN-US"><a href="http://3.bp.blogspot.com/-8OLCr8Ljejs/UYwLV06P59I/AAAAAAAAHLc/2rBx5BIpFrQ/s1600/2013-05-10_033432.png"><span lang="IN" style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"> </span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div><div class="MsoNormal"><b><span lang="EN-US" style="color: yellow; font-family: "Times New Roman","serif"; font-size: 18.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">note:</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><b><span lang="EN-US" style="color: yellow; font-family: "Times New Roman","serif"; font-size: 18.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1. Install key</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><b><span lang="EN-US" style="color: yellow; font-family: "Times New Roman","serif"; font-size: 18.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2. Update </span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><br />
</span><b><span lang="EN-US" style="color: yellow; font-family: "Times New Roman","serif"; font-size: 18.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><br />
3. license akan berubah dari 30 hari ke 2 tahun lebih</span></b></div>Time Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.com0tag:blogger.com,1999:blog-986460361790559224.post-90855630184936433962013-04-01T19:36:00.003-07:002013-04-01T19:36:59.802-07:00 DZIKIR DAN DOA SESUDAH SHALAT <!--[if gte mso 9]><xml>
<o:OfficeDocumentSettings>
<o:RelyOnVML/>
<o:AllowPNG/>
</o:OfficeDocumentSettings>
</xml><![endif]--><!--[if gte mso 9]><xml>
<w:WordDocument>
<w:View>Normal</w:View>
<w:Zoom>0</w:Zoom>
<w:TrackMoves/>
<w:TrackFormatting/>
<w:PunctuationKerning/>
<w:ValidateAgainstSchemas/>
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF/>
<w:LidThemeOther>EN-US</w:LidThemeOther>
<w:LidThemeAsian>X-NONE</w:LidThemeAsian>
<w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables/>
<w:SnapToGridInCell/>
<w:WrapTextWithPunct/>
<w:UseAsianBreakRules/>
<w:DontGrowAutofit/>
<w:SplitPgBreakAndParaMark/>
<w:EnableOpenTypeKerning/>
<w:DontFlipMirrorIndents/>
<w:OverrideTableStyleHps/>
</w:Compatibility>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
<m:lMargin m:val="0"/>
<m:rMargin m:val="0"/>
<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
</m:mathPr></w:WordDocument>
</xml><![endif]--><!--[if gte mso 9]><xml>
<w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
DefSemiHidden="true" DefQFormat="false" DefPriority="99"
LatentStyleCount="267">
<w:LsdException Locked="false" Priority="0" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Normal"/>
<w:LsdException Locked="false" Priority="9" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="heading 1"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9"/>
<w:LsdException Locked="false" Priority="39" Name="toc 1"/>
<w:LsdException Locked="false" Priority="39" Name="toc 2"/>
<w:LsdException Locked="false" Priority="39" Name="toc 3"/>
<w:LsdException Locked="false" Priority="39" Name="toc 4"/>
<w:LsdException Locked="false" Priority="39" Name="toc 5"/>
<w:LsdException Locked="false" Priority="39" Name="toc 6"/>
<w:LsdException Locked="false" Priority="39" Name="toc 7"/>
<w:LsdException Locked="false" Priority="39" Name="toc 8"/>
<w:LsdException Locked="false" Priority="39" Name="toc 9"/>
<w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption"/>
<w:LsdException Locked="false" Priority="10" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" Priority="11" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" Priority="22" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" Priority="59" SemiHidden="false"
UnhideWhenUsed="false" Name="Table Grid"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading"/>
</w:LatentStyles>
</xml><![endif]--><!--[if gte mso 10]>
<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-parent:"";
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin-top:0cm;
mso-para-margin-right:0cm;
mso-para-margin-bottom:10.0pt;
mso-para-margin-left:0cm;
line-height:115%;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;}
</style>
<![endif]-->
<br />
<br /><div class="MsoNormal">
<u><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">DZIKIR SESUDAH
SHALAT</span></u></div>
<div class="MsoNormal">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">ASTAQFIRULLAHALL'AZIM.</span></div>
<div class="MsoNormal">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-spacerun: yes;"> </span>LAILAHA ILLALLAHU WAHDAHU
LASYARIKALAHU' LAHULLMULLKU WALAHULHAMDU YUHYI WAYUMITU WAHUWA ALA'KULLI
SYAI,IN KADIIR.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">ALLAHUMMA ANTASSALAMU WAMINKASSALAM WAILAIKA YA'UDUSSALAMU
FAHAYYINA RABBANA BISSALAM WA'ADKHILNALL JANNATA DARASSALAM TABARAKTA RABBANA YADZAL
JALALI WAL, IKRAM.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">SUBHANAULLAH</span><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></span><span style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">3*</span><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">ALHAMDULILLAH<span style="mso-spacerun: yes;"> </span></span><span style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">3*</span><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">ALLAHU AKBAR</span><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-spacerun: yes;"> </span></span><span style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-spacerun: yes;"> </span>3*</span><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">ALLAHU AKBAR KABIRAN WALHAMDULILLAHI KASIRAAN, WASUBHANAULLAHI
BUKRATAN WA ASILAAN</span></div>
<div class="MsoNormal">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">LAILAHAILLALLAH WAHDAHU LASYARIKALAHU, LAHULMULKU WALAHULLHAMDU
YUHYI WAYUMITU WAHUWA ALAA KULLI<span style="mso-spacerun: yes;"> </span>SYAIIN
KADIR.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<u><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">DOA SESUDAH
SHALAT</span></u></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">BISSMILLAHIRRAHMANIRRAHIM.ALHAMDULILLAHI
RABBIL ALAMIN.SALATANN WASSALAMAN ALA MUHAMMADIN WARRASULILKARIM WA ALA ALIHI
WA ASHABIHI AJMAIIN.</span></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">HAMDANN YUWAFFI NI'AMAHU WAYUKAFFI
MAZIIDAHU YA RABBANA LAKALHAMDU KAMA YANBGHILI JALALIKA WA ADZIMI SULTANIKA.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">ALLAHUMMAGHFIRLANA DZUNUBANA WAKAFFIR
ANNA SAYYIATINA WA TAWAFFANA MA'AL ABRAR.</span></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">RABBANA LATUZIQ'KULUBANA BA'DA
IZHADAIITANA WAHABLANA MILLADUNKA RAHMATANN INNAKA ANTAL WAHAB.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">RABBIQFIRLII DZUNUBII WALI'WALIDAYYA
WARHAMHUMA KAMA RABBAYANII SIQARA.</span></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">ALLAHUMMA INNI AS'ALUKAL AF'WAWAL
AFIYATA WALMUAFATADDAIMATA FIDDINI WADDUNYA WAL AKHIRATI.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">ALLAHUMMA INNI AUDZUBIKA MIN AZABIL
KABRI WAMIIN ADZABINNARI WAMIIN FITNATIL MAHYA WALMAMATI WAMIN FITNATIL MAISIHIDDAJJAL.</span></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">ALLAHUMMA INNI AS'ALUKA RIZ'KANN
WASIANN BIQAIIRI TA ABIN INNAKA ALA KULLI SYAI'IN KADIR.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">RABBANA AATINA FIDDUNYA HASANATAW WAFIL'AKHIRATI
HASANATAW WAKINA AZABANNAR.</span></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">SUBHANA RABBIKA RABBIL IDZATI AMMA
YASIFUUNA WASSALAMUNNALALL MURSALINA WALHAMDULILLAHI RABBIL ALAMIIN .</span></div>
Time Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.com0tag:blogger.com,1999:blog-986460361790559224.post-12674162788269574882013-02-03T02:33:00.001-08:002013-02-03T02:33:40.115-08:00SALING KETERGANTUNGAN ANTARA MAKHLUK HIDUP<!--[if !mso]>
<style>
v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style>
<![endif]--><!--[if gte mso 9]><xml>
<w:WordDocument>
<w:View>Normal</w:View>
<w:Zoom>0</w:Zoom>
<w:TrackMoves/>
<w:TrackFormatting/>
<w:PunctuationKerning/>
<w:ValidateAgainstSchemas/>
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF/>
<w:LidThemeOther>IN</w:LidThemeOther>
<w:LidThemeAsian>X-NONE</w:LidThemeAsian>
<w:LidThemeComplexScript>AR-SA</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables/>
<w:SnapToGridInCell/>
<w:WrapTextWithPunct/>
<w:UseAsianBreakRules/>
<w:DontGrowAutofit/>
<w:SplitPgBreakAndParaMark/>
<w:DontVertAlignCellWithSp/>
<w:DontBreakConstrainedForcedTables/>
<w:DontVertAlignInTxbx/>
<w:Word11KerningPairs/>
<w:CachedColBalance/>
</w:Compatibility>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
<m:lMargin m:val="0"/>
<m:rMargin m:val="0"/>
<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
</m:mathPr></w:WordDocument>
</xml><![endif]--><!--[if gte mso 9]><xml>
<w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
DefSemiHidden="true" DefQFormat="false" DefPriority="99"
LatentStyleCount="267">
<w:LsdException Locked="false" Priority="0" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Normal"/>
<w:LsdException Locked="false" Priority="9" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="heading 1"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9"/>
<w:LsdException Locked="false" Priority="39" Name="toc 1"/>
<w:LsdException Locked="false" Priority="39" Name="toc 2"/>
<w:LsdException Locked="false" Priority="39" Name="toc 3"/>
<w:LsdException Locked="false" Priority="39" Name="toc 4"/>
<w:LsdException Locked="false" Priority="39" Name="toc 5"/>
<w:LsdException Locked="false" Priority="39" Name="toc 6"/>
<w:LsdException Locked="false" Priority="39" Name="toc 7"/>
<w:LsdException Locked="false" Priority="39" Name="toc 8"/>
<w:LsdException Locked="false" Priority="39" Name="toc 9"/>
<w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption"/>
<w:LsdException Locked="false" Priority="10" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" Priority="11" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" Priority="22" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" Priority="59" SemiHidden="false"
UnhideWhenUsed="false" Name="Table Grid"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading"/>
</w:LatentStyles>
</xml><![endif]--><!--[if gte mso 10]>
<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-qformat:yes;
mso-style-parent:"";
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin-top:0cm;
mso-para-margin-right:0cm;
mso-para-margin-bottom:0cm;
mso-para-margin-left:60.4pt;
mso-para-margin-bottom:.0001pt;
text-align:justify;
text-indent:-17.85pt;
line-height:150%;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:Arial;
mso-bidi-theme-font:minor-bidi;
mso-fareast-language:EN-US;}
table.MsoTableGrid
{mso-style-name:"Table Grid";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-priority:59;
mso-style-unhide:no;
border:solid black 1.0pt;
mso-border-themecolor:text1;
mso-border-alt:solid black .5pt;
mso-border-themecolor:text1;
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-border-insideh:.5pt solid black;
mso-border-insideh-themecolor:text1;
mso-border-insidev:.5pt solid black;
mso-border-insidev-themecolor:text1;
mso-para-margin-top:0cm;
mso-para-margin-right:0cm;
mso-para-margin-bottom:0cm;
mso-para-margin-left:60.4pt;
mso-para-margin-bottom:.0001pt;
text-align:justify;
text-indent:-17.85pt;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:Arial;
mso-bidi-theme-font:minor-bidi;
mso-fareast-language:EN-US;}
</style>
<![endif]--><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1039"/>
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1"/>
<o:rules v:ext="edit">
<o:r id="V:Rule1" type="connector" idref="#_x0000_s1029"/>
<o:r id="V:Rule2" type="connector" idref="#_x0000_s1028"/>
<o:r id="V:Rule3" type="connector" idref="#_x0000_s1027"/>
<o:r id="V:Rule4" type="connector" idref="#_x0000_s1032"/>
<o:r id="V:Rule5" type="connector" idref="#_x0000_s1031"/>
<o:r id="V:Rule6" type="connector" idref="#_x0000_s1038"/>
<o:r id="V:Rule7" type="connector" idref="#_x0000_s1026"/>
<o:r id="V:Rule8" type="connector" idref="#_x0000_s1036"/>
<o:r id="V:Rule9" type="connector" idref="#_x0000_s1035"/>
<o:r id="V:Rule10" type="connector" idref="#_x0000_s1037"/>
<o:r id="V:Rule11" type="connector" idref="#_x0000_s1030"/>
<o:r id="V:Rule12" type="connector" idref="#_x0000_s1033"/>
<o:r id="V:Rule13" type="connector" idref="#_x0000_s1034"/>
</o:rules>
</o:shapelayout></xml><![endif]-->
<br />
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: 6.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">BAB I</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: 6.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 6.0pt; text-align: center; text-indent: -4.5pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">PENDAHULUAN</span></b></div>
<div class="MsoListParagraph" style="margin-bottom: 6.0pt; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Latar Belakang</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 14.7pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Pernakah kamu merasa kurang bertenaga atau kurang berenergi ketika
terlambat makan ? tahukah kamu apa itu tenaga atau energi ? tenaga atau energi
dibutuhkan olah seluruh organisme untuk melakukan suatu usaha atau aktivitas.
Sebagai contoh, tumbuhan membutuhkan energi dari cahaya matahari, hewan dan
manusia juga membutuhkan energi yang di hasilkan dari proses pengolahan makanan
didalam tubuh. </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 14.7pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Energi yang terdapat di lingkungan sekitarmu memiliki bentuk yang bermacam
– macam, seperti energi cahaya, energi listrik, energi kimia, energi panas, dan
sebagainya. Setiap bentuk energi dapat tumbuh menjadi bentuk energi lainnya.
Para ilmuwan yang mempelajari perubahan energi tersebut menemukan fenomena
bahwa energi tidak dapat diciptakan. Fenomena ini juga berlaku didalam suatu
ekosistem. Setiap organisme mendapatkan energinya dengan cara mengubah energi
yang berasal dari lingkungan, seperti tumbuhan yang bergantung pada cahaya
matahari atau hewan dan manusia yang membutuhkan makanan sebagai sumber
energinya.</span></div>
<div class="MsoListParagraph" style="margin-bottom: 6.0pt; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Rumusan Masalah</span></b></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l12 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Mengapa gelas
percobaan harus diletakkan pada tempat yang cukup mendapat sinar matahari</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">?</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l12 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Jelaskan
keadaan warna air pada masing–masing gelas</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">?</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l12 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Tuliskan reaksi
fotosintesis dan respirasi</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">?</span></div>
<div class="MsoListParagraph" style="margin-bottom: 6.0pt; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l12 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Buatlah
kesimpulan dari percobaan dan pengamatan ini</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">?</span></div>
<div class="MsoListParagraph" style="margin-bottom: 6.0pt; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Tujuan Praktikum</span></b></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l13 level1 lfo11; text-align: justify; text-indent: -17.45pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Membuktikan
adanya saling ketergantungan antara tumbuhan dengan hewan.</span></div>
<div class="MsoListParagraph" style="margin-bottom: 6.0pt; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l13 level1 lfo11; text-align: justify; text-indent: -17.45pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Mengetahui hubungan antara produsen dan konsumen </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">dalam
pemanfaatan karbon dalam ekosistem perairan.</span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"></span></div>
<div class="MsoListParagraph" style="margin-bottom: 6.0pt; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Manfaat </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">P</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">raktikum</span></b></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Adapun manfaat yang diharapkan dalam </span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Praktikum ini
adalah :</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Dapat
mengetahui pengaruh sinar matahari terhadap </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">siput ( <i>Lymnea
sp)</i></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> dan</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> Hydrilla (<i>Hydrilla verticillata)</i></span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Dapat
mendeskripsikan </span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">warna air pada praktikum ini.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"></span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Dapat
mengetahui reaksi fotosintesis dan respirasi</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<span style="font-family: "Times New Roman","serif"; font-size: 11.0pt; line-height: 200%; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-language: AR-SA; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: major-bidi;"><br clear="all" style="page-break-before: always;" />
</span>
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">BAB II</span></b><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"></span></div>
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">KAJIAN PUSTAKA</span></b></div>
<div class="MsoListParagraph" style="margin-bottom: 6.0pt; margin-left: 21.25pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level1 lfo4; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Fotosintesis </span></b></div>
<div class="MsoListParagraph" style="margin-bottom: 12.0pt; margin-left: 21.25pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.25pt;">
<i><span lang="EN-US" style="background: white; border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-border-alt: none windowtext 0cm; mso-hansi-theme-font: major-bidi; padding: 0cm;">Fotosintesis</span></i><span class="apple-converted-space"><span lang="EN-US" style="background: white; font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> </span></span><span lang="EN-US" style="background: white; font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">adalah proses pembetukan makanan pada tumbuhan
dengan bantuan sinar matahari. Bahan-bahan fotosintesis adalah glukosa, CO2,
dan bahan organik lainnya. Pada praktikum ini, objek pengamatan yang
digunakan adalah </span><span style="background: white; font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Siput air tawar dan </span><span lang="EN-US" style="background: white; font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Hydrilla verticillatai. Hydrilla verticillata termasuk dalam
kelas monocotyledoneae, bangsa helobiae dan suku hydrocharitaceae. Hydrilla
verticillata adalah tumbuhan air yang hidup di air tawar. Hydrilla verticillata
digunakan sebagai objek pengamatan karena tumbuhan ini termasuk tumbuhan air
yang berhubungan langsung dengan air dan oksigen. Dan air, oksigen adalah
faktor</span><span style="background: white; font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-tab-count: 1;"> </span></span><span lang="EN-US" style="background: white; font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">pendukung</span><span lang="EN-US" style="background: white; font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> </span><span lang="EN-US" style="background: white; font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">jalannya</span><span lang="EN-US" style="background: white; font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> </span><span lang="EN-US" style="background: white; font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">fotosintesis.</span><span lang="EN-US" style="background: white; font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> </span><span lang="EN-US" style="background: white; border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-font-weight: bold; mso-bidi-theme-font: major-bidi; mso-border-alt: none windowtext 0cm; mso-hansi-theme-font: major-bidi; padding: 0cm;">Fotosintesis</span><span class="apple-converted-space"><span lang="EN-US" style="background: white; font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> </span></span><span lang="EN-US" style="background: white; font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">belangsung dalam dua tahap yaitu rea</span><span style="background: white; font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">k</span><span lang="EN-US" style="background: white; font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">si teran</span><span style="background: white; font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">g</span><span lang="EN-US" style="background: white; font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">
dan reaksi gelap. Reaksi terang melibatkan sinar matahari sedangkan reaksi
gelap tidak melibatkan sinar matahari, reaksi gelap melibatkan bahan kimiawi</span><span style="background: white; font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">.</span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"></span></div>
<div class="MsoListParagraph" style="margin-bottom: 6.0pt; margin-left: 21.25pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level1 lfo4; tab-stops: 49.65pt 4.0cm 155.95pt; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-bidi;">Respirasi</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.8pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-bidi;">Respirasi
adalah proses reduksi, oksidasi, dan dekomposisi, baik menggunakan oksigen
maupun tidak dari senyawa organik kompleks menjadi senyawa lebih sederhana dan
dalam proses tersebut dibebaskan sejumlah energi. </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-bidi;">Respirasi bertujuan
menghasilkan energi dari sumber nutrisi yang dimiliki. Respirasi dalam
kaitannya dengan pembentukan energi dilakukan di dalam sel. Oleh karena itu,
prosesnya dinamakan respirasi sel. Organel sel yang berfungsi dalam menjalankan
tugas pembentukan energi ini adalah mitokondria. Tenaga yang dibebaskan dalam
respirasi berasal dari tenaga potensial kimia yang berupa ikatan kimia.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.8pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-bidi;">Respirasi termasuk ke
dalam kelompok katabolisme karena di dalamnya terjadi penguraian senyawa
kompleks menjadi senyawa yang lebih sederhana, diikuti dengan pelepasan energi.
Energi yang kita gunakan dapat berasal dari hasil metabolisme tumbuhan. Oleh
karena itu, tumbuhan merupakan organisme autotrof, yang berarti dapat
memproduksi makanan sendiri. Adapun konsumen, seperti hewan dan manusia, yang
tidak dapat menyediakan makanan sendiri disebut organisme heterotrof.</span></div>
<div class="MsoListParagraph" style="margin-bottom: 12.0pt; margin-left: 21.25pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 49.65pt 4.0cm 155.95pt; text-align: justify; text-indent: 21.85pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-bidi;">Berdasarkan kebutuhan akan oksigen atau penerima elektronnya, respirasi
dibedakan menjadi dua macam yaitu respirasi aerobik dan respirasi anaerobik.
Respirasi yang memerlukan oksigen disebut respirasi aerob dan respirasi yang
tidak memerlukan oksigen disebut respirasi anaerob. Respirasi anaerob hanya
dapat dilakukan oleh kelompok mikroorganisme tertentu (bakteri), sedangkan pada
organisme tingkat tinggi belum diketahui kemampuannya untuk melakukan respirasi
anaerob. Dengan demikian bila tidak tersedia oksigen, organisme tingkat tinggi
tidak akan melakukan respirasi anaerob melainkan akan melakukan proses </span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-bidi;">freg</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-bidi;">mentasi.</span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-bidi;"></span></div>
<div class="MsoListParagraph" style="margin-bottom: 6.0pt; margin-left: 21.25pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level1 lfo4; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-bidi;">Saling
Ketergantungan</span></b></div>
<div style="background: white; line-height: 115%; margin-bottom: 6.0pt; margin-left: 21.25pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.85pt;">
<span style="font-size: 11.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">Respirasi dan fotosintesis mempunyai hubungan
kerja yang sangat erat. Tanpa fotosintesis respirasi tidak akan terjadi karena
ketiadaan senyawa –senyawa kompleks yang hanya dapat dihasilkan dari reaksi
fotosintesis. Sedangkan tanpa respirasi, senyawa- senyawa kompleks yang di
hasilkan</span><a href="http://www.youtube.com/watch?v=_qLD8tPJOYw"><span class="apple-converted-space"><span style="color: windowtext; font-size: 11.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; text-decoration: none; text-underline: none;"> </span></span><span style="color: windowtext; font-size: 11.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; text-decoration: none; text-underline: none;">reaksi fotosintesis<span class="apple-converted-space"> </span></span></a><span style="font-size: 11.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">tidak akan terisi menjadi energi, sehingga
tumbuhan tidak dapat melakukan aktivitas metabolismenya. <span style="background: white;">Respirasi merupakan suatu proses yang terjadi pada
hewan (paru – paru, insang) respirasi bersifat katabolisme (memecah bahan
organik untuk menghasilkan energi) </span>artinya membongkar suatu senyawa
menjadi senyawa yang lebih kecil. kalau respirasi, mengubah glukosa menjadi CO2
dan H2O, terus menghasilkan ATP sebagai tenaga yang kita gunakan sehari-hari<span style="background: white;">, sedangkan fotosintesis terjadi pada tumbuhan (daun)
fotosintesis bersifat anabolisme (membentuk bahan organik untuk menghasilkan
energi) </span>artinya menyusun suatu senyawa sederhana menjadi senyawa yang
lebih kompleks. dalam hal ini, fotosintesis mengubah CO2 dan H2O menjadi
glukosa dan oksigen, dalam prosesnya membutuhkan klorofil dan cahaya matahari. </span><span lang="EN-US" style="font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">CO<sub>2</sub>
merupakan salah satu komponen pokok untuk berlangsungnya fotosintesis. Dengan
bantuan energi cahaya maka CO<sub>2</sub> merupakan salah satu komponen pokok
untuk berlangsungnya fotosintesis. Dengan bantuan energi cahaya maka CO<sub>2</sub>
dan H<sub>2</sub>O oleh tumbuhan hijau akan diubah menjadi senyawa organik
berupa glukosa (C<sub>6</sub>H<sub>12</sub>O<sub>6</sub>) dan Oksigen ( O<sub>2</sub>)
melalui reaksi yang disederhanakan sebagai berikut : </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 17.95pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="height: 12px; left: 0px; margin-left: 162px; margin-top: 9px; mso-ignore: vglayout; position: absolute; width: 94px; z-index: 251673600;"><img height="12" src="file:///C:%5CUsers%5Cuser%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image001.gif" width="94" /></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">6CO<sub>2</sub> + 6H<sub>2</sub>O <sup><span style="mso-spacerun: yes;"> </span></sup></span><sup><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">cahaya matahari</span></sup><sup><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></span></sup><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">C<sub>6</sub> H<sub>12</sub> O<sub>6</sub> +
6O<sub>2 </sub></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="height: 20px; left: 0px; margin-left: 207px; margin-top: 1px; mso-ignore: vglayout; position: absolute; width: 12px; z-index: 251676672;"><img height="20" src="file:///C:%5CUsers%5Cuser%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image002.gif" width="12" /></span><span style="height: 20px; left: 0px; margin-left: 184px; margin-top: 1px; mso-ignore: vglayout; position: absolute; width: 12px; z-index: 251675648;"><img height="20" src="file:///C:%5CUsers%5Cuser%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image002.gif" width="12" /></span><span style="height: 20px; left: 0px; margin-left: 163px; margin-top: 1px; mso-ignore: vglayout; position: absolute; width: 12px; z-index: 251674624;"><img height="20" src="file:///C:%5CUsers%5Cuser%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image002.gif" width="12" /></span><span style="height: 20px; left: 0px; margin-left: 231px; margin-top: 1px; mso-ignore: vglayout; position: absolute; width: 12px; z-index: 251677696;"><img height="20" src="file:///C:%5CUsers%5Cuser%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image002.gif" width="12" /></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 0cm 127.6pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>klorofil<sub><span style="mso-tab-count: 2;"> </span></sub></span></div>
<div style="background: white; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.25pt; margin-right: 0cm; margin-top: 6.0pt; text-align: justify; text-indent: 21.85pt;">
<span lang="EN-US" style="font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">Oksigen dihasilkan dalam fotosintesis tersebut akan
dimanfaatkan oleh hewan dan organisme lain untuk respirasi. Dari proses
respirasi tersebut akan dihasilkan CO<sub>2</sub>H<sub>2</sub>O dan energi
melelui persamaan reaksi yang disederhanakan sebagai berikut :</span></div>
<div style="background: white; line-height: 115%; margin-bottom: 6.0pt; margin-left: 53.85pt; margin-right: 0cm; margin-top: 6.0pt; text-align: justify;">
<span lang="EN-US" style="font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">C<sub>6</sub>H<sub>12</sub>O<sub>6</sub>
+ 6O<sub>2</sub></span><span lang="EN-US" style="font-size: 11.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;"> </span><span style="font-family: "Wingdings 3"; font-size: 11.0pt; line-height: 115%;">a</span><span lang="EN-US" style="font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;"> 6CO<sub>2</sub> + 6H<sub>2</sub>O
+ Energi</span></div>
<div style="background: white; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.25pt; margin-right: 0cm; margin-top: 6.0pt; text-align: justify; text-indent: 21.85pt;">
<span lang="EN-US" style="font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">CO<sub>2</sub> yang dihasilkan dalam respirasi
tersebut akan dilepas kembali ke lingkungan, kemudian akan digunakan untuk
fotosintesis tumbuhan hijau begitu seterusnya. Dari kedua kegiatan tersebut
tampak bahwa fotosintesis dan respirasi saling bekerja sama untuk kelangsungan
siklus karbon dan oksigen. Sejumlah karbon untuk sementara berada dalam
jaringan tumbuhan atau hewan, tetapi karbon tersebut akan kembali ke siklus
setelah tumbuhan atau hewan tersebut mati kemudian diuraikan oleh makhluk
pengurai. Jika sisa-sisa bahan organik dari pembusukan hewan dan tumbuhan
tertimbuan dalam lapis tanah lebih dari 600 juta tahun maka karbon dikandung
akan keluar dari siklus karbon yang utama. Tetapi oleh panas akan tekanan dalam
lapis kerak bumi zat tersebut akan diubah menjadi bahn baker fosil misalnya
batubara, minyak bumi dan gas bumi. Jika bahan baker fosil tersebut digunakan
sebagai bahan bakar dalam berbagai industri maka karbon yang dikandung akan
dilepas kembali ke lingkungan dalam bentuk CO<sub>2</sub> sebagai hasil proses
pembakaran. Selanjutnya CO<sub>2</sub> tersebut akan digunakan kembali oleh
tumbuhan hijau untuk fotosintesis begitu seterusnya</span><span style="font-size: 11.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">.</span></div>
<div style="background: white; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.8pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.8pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.8pt;">
<br /></div>
<div style="background: white; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.8pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 49.65pt 4.0cm 155.95pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 49.65pt 4.0cm 155.95pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 49.65pt 4.0cm 155.95pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 49.65pt 4.0cm 155.95pt; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: 6.0pt; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: 6.0pt; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: 6.0pt; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: 6.0pt; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: 6.0pt; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: 6.0pt; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: 6.0pt; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: 6.0pt; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: 6.0pt; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">BAB III</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">METODE
PRAKTIKUM</span></b></div>
<div class="MsoListParagraph" style="margin-bottom: 6.0pt; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo6; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Waktu Dan Tempat</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"></span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-indent: 14.7pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">K</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">egiatan </span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">praktikum</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> ini dilakukan
pada</span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> :</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-indent: 14.7pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Hari/Tanggal<span style="mso-tab-count: 2;"> </span>:
Senin-Jum’at, 17 – 19 Januari 2013</span></div>
<div class="MsoListParagraph" style="margin-bottom: 12.0pt; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-indent: 14.7pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Tempat <span style="mso-tab-count: 2;"> </span>:
Lingkungan SMKN 1 Kendari, depan kelas XII A<sup>4</sup></span></div>
<div class="MsoListParagraph" style="margin-bottom: 6.0pt; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo6; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Alat Dan Bahan</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> </span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-list: l11 level1 lfo12; tab-stops: 184.3pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Gelas aqua<span style="mso-tab-count: 1;"> </span>: 4 buah</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-list: l11 level1 lfo12; tab-stops: 184.3pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Karet gelang <span style="mso-tab-count: 1;"> </span>: 4 buah</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-list: l11 level1 lfo12; tab-stops: 184.3pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Plastik
transparan <span style="mso-tab-count: 1;"> </span>: 4 buah</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-list: l11 level1 lfo12; tab-stops: 184.3pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Hydrilla
verticillata<span style="mso-tab-count: 1;"> </span>: 4 pucuk</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-list: l11 level1 lfo12; tab-stops: 184.3pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Siput air tawar<span style="mso-tab-count: 1;"> </span>: 4 ekor</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-list: l11 level1 lfo12; tab-stops: 184.3pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Air<span style="mso-tab-count: 1;"> </span>: 4
gelas</span></div>
<div class="MsoListParagraph" style="margin-bottom: 12.0pt; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-list: l11 level1 lfo12; tab-stops: 184.3pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Methylen blue</span></div>
<div class="MsoListParagraph" style="margin-bottom: 6.0pt; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo6; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Cara Kerja </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"></span></b></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Memberi label
tanda<span style="mso-spacerun: yes;"> </span>A, B, C, dan D pada masing –
masing gelas.</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Mengisi air
pada gelas kemudian ditetesi dengan larutan metilan blue.</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Mengisi gelas A
dengan 2 ekor siput, gelas B dengan 2 buah tanaman hydrilla, gelas C diisi
dengan 2 ekor siput dan 2 buah hydrilla, dan gelas D dibiarkan kosong.</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Kemudian
menutup masing – masing gelas dengan plastik dan mengikat dengan karet gelang.</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Meletakkan ke 4
gelas tersebut pada tempat yang cukup mendapat sinar matahari.</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Melakukan
pengamatan selama 2 kali pada pagi dan siang hari.</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Mencatat hasil
pengamatan pada tabel pengamatan.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-language: AR-SA; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: major-bidi;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span></b>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 60.4pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -17.85pt;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">BAB IV</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: 6.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">HASIL DAN
PEMBAHASAN</span></b></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 19.45pt; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo7; text-indent: -14.2pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Hasil Pengamatan</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: -8.8pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184; width: 718px;">
<tbody>
<tr style="height: 15.6pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="3" style="border: solid black 1.0pt; height: 15.6pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.4pt;" width="38">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: -4.75pt; margin-top: 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";">Hari</span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: -4.75pt; margin-top: 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";">ke</span></div>
</td>
<td colspan="8" style="border-left: none; border: solid black 1.0pt; height: 15.6pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 18.0cm;" width="680">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";">Warna</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td colspan="2" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.55pt;" width="170">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";">Gelas A</span></div>
</td>
<td colspan="2" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.6pt;" width="170">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";">Gelas<span style="mso-spacerun: yes;"> </span>B</span></div>
</td>
<td colspan="2" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.55pt;" width="170">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";">Gelas C</span></div>
</td>
<td colspan="2" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.6pt;" width="170">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";">Gelas D</span></div>
</td>
</tr>
<tr style="height: 14.95pt; mso-yfti-irow: 2;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.95pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 6.75pt; margin-top: 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";">Pagi</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.95pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.75pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 10.6pt; margin-top: 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";">Siang</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.95pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 9.25pt; margin-top: 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";">Pagi</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.95pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 9.35pt; margin-top: 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";">Siang</span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.95pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 8.1pt; margin-top: 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";">Pagi</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.95pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.75pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 8.1pt; margin-top: 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";">Siang</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.95pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 8.1pt; margin-top: 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";">Pagi</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.95pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 8.1pt; margin-top: 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";">Siang</span></div>
</td>
</tr>
<tr style="height: 57.15pt; mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; height: 57.15pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.4pt;" width="38">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">1.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 57.15pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Biru Kekeruhan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 57.15pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.75pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Biru Pudar Kekeruhan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 57.15pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Biru Kehijauan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 57.15pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 57.15pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Biru Pudar Kekeruhan</span><span lang="EN-US" style="font-family: "Times New Roman","serif";"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 57.15pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.75pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Biru Kehijauan</span><span lang="EN-US" style="font-family: "Times New Roman","serif";"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 57.15pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Biru Jernih Terang</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 57.15pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Biru Bening</span></div>
</td>
</tr>
<tr style="height: 63.55pt; mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; height: 63.55pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.4pt;" width="38">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";">2.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 63.55pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Biru Pudar Kekeruhan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 63.55pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.75pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Biru Muda Kekeruhan</span><span lang="EN-US" style="font-family: "Times New Roman","serif";"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 63.55pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Biru Kehijauan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 63.55pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Biru Bening Kehijauan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 63.55pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Biru Muda Kekeruhan</span><span lang="EN-US" style="font-family: "Times New Roman","serif";"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 63.55pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.75pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Biru Keruh Kehijauan</span><span lang="EN-US" style="font-family: "Times New Roman","serif";"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 63.55pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Biru Jernih</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 63.55pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Biru Jernih Terang</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo7; tab-stops: 0cm; text-indent: -14.2pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Pembahasan</span></b></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 0cm; text-align: justify; text-indent: 14.15pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-font-weight: bold; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Gelas percobaan
harus diletakkan pada tempat yang cukup mendapat sinar matahari k</span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">arena dalam proses fotosintesis maupun respirasi membutuhkan cahaya sinar
matahari untuk mempengaruhi dan membuktikan adanya reaksi dan saling
ketergantungan antara tumbuhan<span style="mso-spacerun: yes;"> </span>(hydrilla)
dan hewan (siput air tawar) yang diberikan cairan methylan blue seperti pada
gelas yang kita amati.</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 0cm; text-align: justify; text-indent: 14.15pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Adapun hasil dari tiap-tiap gelas percobaan
adalah sebagai berikut :<span style="mso-bidi-font-weight: bold;"></span></span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l9 level1 lfo13; tab-stops: 0cm; text-indent: -14.15pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Gelas A</span></b><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"></span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 14.2pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Hari pertama, pada pagi harinya gelas A berwarna Biru
Kekeruhan dan siang hari mengalami perubahan menjadi warna biru pudar kekeruhan,
hal ini disebabkan oleh timbulnya uap yang menandakan terjadinya respirasi dan
warna air agak sedikit keruh yang disebabkan karena adanya karbon dioksida yang
ada dalam gelas.</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 14.2pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Hari kedua, pada pagi harinya gelas A mengalami lagi
perubahan menjadi warna biru pudar kekeruhan. Akan tetapi, biru muda di hari
kedua birunya itu sudah mulai memudar dan pada siang hari warna air berubah
lagi menjadi warna biru kebening – beningan dan airnya terlihat keruh.</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 28.4pt; margin-right: 0cm; margin-top: 6.0pt; mso-list: l9 level1 lfo13; tab-stops: 0cm; text-align: justify; text-indent: -14.2pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Gelas B</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; tab-stops: 0cm; text-align: justify; text-indent: 14.2pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Hari pertama, pada pagi harinya warna air yang berada
dalam gelas berwarna bening dan pada siang hari warna air menjadi tambah
bening, hal ini disebabkan oleh terjadinya proses fotosintesis dan respirasi
pada tumbuhan (hydrilla) yang ada dalam gelas. Sehingga warna air yang awalnya
berwarna biru menjadi terlihat bening dan gelas ini warna air lebih cepat
mengalami perubahan warna dibanding dengan gelas yang lain.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; tab-stops: 0cm; text-align: justify; text-indent: 14.2pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Hari kedua, pada pagi harinya warna air yang berada dalam
gelas mengalami lagi perubahan menjadi warna bening, dimana warna bening pada
pagi ini lebih terang dibanding hari kemarin, dan begitu pula pada siang
harinya.<b style="mso-bidi-font-weight: normal;"><span style="mso-tab-count: 1;"> </span></b></span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 28.4pt; margin-right: 0cm; margin-top: 6.0pt; mso-list: l9 level1 lfo13; tab-stops: 0cm; text-align: justify; text-indent: -14.2pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Gelas C</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; tab-stops: 0cm; text-align: justify; text-indent: 14.2pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Hari pertama, pada pagi harinya warna air berwarna keruh
dan pada siang hari warna airnya pun semakin keruh, hal ini disebabkan karena
adanya karbon doiksida yang ada dalam gelas sehingga warna air terlihat keruh.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; tab-stops: 0cm; text-align: justify; text-indent: 14.2pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Hari kedua, pada pagi harinya warna air berwarna kekuning
– kuningan dan terlihat keruh dan pada siang hari warna air semakin terlihat
keruh dibanding pada pagi hari dan kemarin. Hal ini disebabkan karena adanya
karbon dioksida dalam gelas tersebut.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; tab-stops: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 28.4pt; margin-right: 0cm; margin-top: 6.0pt; mso-list: l9 level1 lfo13; tab-stops: 0cm; text-align: justify; text-indent: -14.2pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Gelas D</span></b><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"></span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; tab-stops: 0cm; text-align: justify; text-indent: 14.2pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Hari pertama, pada pagi harinya warna air
berwarna biru jernih dan pada siang harinya warna air mengalami perubahan
menjadi warna biru bening, hal ini disebabkan oleh pengaruh sinar matahari yang
membuat air yang berada dalam gelas tersebut menguap dan tanpa adanya proses
respirasi serta fotosintesis..</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; tab-stops: 0cm; text-align: justify; text-indent: 14.2pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Hari kedua, pada pagi harinya warna air
terlihat birunya sudah mulai memudar dan pada siang harinya warna air berwarna
biru kebening – beningan, hal ini disebabkan oleh pengaruh sinar matahari yang
membuat air yang berada dalam gelas tersebut menguap dan tanpa adanya proses
respirasi serta fotosintesis.</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-indent: 14.2pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Adapun Reaksi Kimia Fotosintesis Dan Respirasi
</span></b></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo8; tab-stops: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Reaksi Kimia
Fotosintesis </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 0cm;">
<span style="height: 12px; left: 0px; margin-left: 132px; margin-top: 9px; mso-ignore: vglayout; position: absolute; width: 84px; z-index: 251679744;"><img height="12" src="file:///C:%5CUsers%5Cuser%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image003.gif" width="84" /></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">6CO<sub>2</sub> + 6H<sub>2</sub>O<sup> <span style="mso-spacerun: yes;"> </span></sup></span><sup><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">cahaya matahari</span></sup><sup><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-spacerun: yes;"> </span></span></sup><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">C<sub>6</sub> H<sub>12</sub> O<sub>6</sub> + 6O<sub>2 </sub></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 0cm;">
<span style="height: 20px; left: 0px; margin-left: 181px; margin-top: 2px; mso-ignore: vglayout; position: absolute; width: 12px; z-index: 251682816;"><img height="20" src="file:///C:%5CUsers%5Cuser%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image004.gif" width="12" /></span><span style="height: 20px; left: 0px; margin-left: 137px; margin-top: 2px; mso-ignore: vglayout; position: absolute; width: 12px; z-index: 251680768;"><img height="20" src="file:///C:%5CUsers%5Cuser%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image004.gif" width="12" /></span><span style="height: 20px; left: 0px; margin-left: 160px; margin-top: 2px; mso-ignore: vglayout; position: absolute; width: 12px; z-index: 251681792;"><img height="20" src="file:///C:%5CUsers%5Cuser%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image004.gif" width="12" /></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 6.0pt; tab-stops: 0cm 99.25pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>klorofil<sub><span style="mso-tab-count: 2;"> </span></sub></span></div>
<div class="MsoListParagraph" style="margin-bottom: 6.0pt; margin-left: 35.45pt; margin-right: 0cm; margin-top: 12.0pt; mso-list: l2 level1 lfo8; tab-stops: 0cm 2.0cm; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Reaksi Kimia Respirasi</span></div>
<div style="background: white; line-height: 115%; margin-bottom: 6.0pt; margin-left: 35.45pt; margin-right: 0cm; margin-top: 6.0pt;">
<span style="mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;"><span style="mso-tab-count: 1;"> </span></span><span lang="EN-US" style="font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">C<sub>6</sub>H<sub>12</sub>O<sub>6</sub>
+ 6O<sub>2</sub></span><span lang="EN-US" style="font-size: 11.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;"> </span><span style="font-family: "Wingdings 3"; font-size: 11.0pt; line-height: 115%;">a</span><span lang="EN-US" style="font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;"> 6CO<sub>2</sub> + 6H<sub>2</sub>O
+ Energi</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 0cm 245.25pt center 262.35pt; text-indent: 2.0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 0cm 245.25pt center 262.35pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 0cm;">
<b style="mso-bidi-font-weight: normal;"><sub><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-tab-count: 1;"> </span></span></sub></b><sub><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-tab-count: 2;"> </span></span></sub><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 14.2pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 0cm;">
<br /></div>
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-language: AR-SA; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: major-bidi;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span></b>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 60.4pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -17.85pt;">
<br /></div>
<div align="center" class="MsoListParagraph" style="line-height: 200%; margin-bottom: .0001pt; margin: 0cm; tab-stops: 0cm; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">BAB V</span></b></div>
<div align="center" class="MsoListParagraph" style="line-height: 200%; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; tab-stops: 0cm; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">KESIMPULAN DAN
SARAN</span></b></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l6 level1 lfo9; tab-stops: 0cm; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Kesimpulan </span></b><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"></span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Kesimpulan yang dapat kami kemukakan dari
praktikum ini antar lain :</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l3 level1 lfo10; tab-stops: 0cm; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Sinar matahari
sangat berpengaruh terhadap proses fotosintesis maupun respirasi dalam hal ini
yaitu tumbuhan hydrilla dan siput.</span></div>
<div style="background: white; line-height: 115%; margin-bottom: 6.0pt; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l3 level1 lfo10; text-align: justify; text-indent: -14.15pt;">
<span lang="EN-US" style="font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">CO<sub>2</sub> merupakan salah satu komponen pokok
untuk berlangsungnya fotosintesis. Dengan bantuan energi cahaya maka CO<sub>2</sub>
merupakan salah satu komponen pokok untuk berlangsungnya fotosintesis. Dengan
bantuan energi cahaya maka CO<sub>2</sub> dan H<sub>2</sub>O oleh tumbuhan
hijau akan diubah menjadi senyawa organik berupa glukosa (C<sub>6</sub>H<sub>12</sub>O<sub>6</sub>)
dan Oksigen ( O<sub>2</sub>) melalui reaksi yang disederhanakan sebagai berikut
: </span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 0cm; text-align: justify; text-indent: -14.15pt;">
<span style="height: 12px; left: 0px; margin-left: 142px; margin-top: 9px; mso-ignore: vglayout; position: absolute; width: 84px; z-index: 251684864;"><img height="12" src="file:///C:%5CUsers%5Cuser%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image005.gif" width="84" /></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">6CO<sub>2</sub> + 6H<sub>2</sub>O<sup> <span style="mso-spacerun: yes;"> </span></sup></span><sup><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">cahaya matahari</span></sup><sup><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-spacerun: yes;"> </span></span></sup><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">C<sub>6</sub> H<sub>12</sub> O<sub>6</sub> + 6O<sub>2 </sub></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 0cm; text-align: justify; text-indent: -14.15pt;">
<span style="height: 20px; left: 0px; margin-left: 175px; margin-top: 2px; mso-ignore: vglayout; position: absolute; width: 12px; z-index: 251687936;"><img height="20" src="file:///C:%5CUsers%5Cuser%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image004.gif" width="12" /></span><span style="height: 20px; left: 0px; margin-left: 149px; margin-top: 2px; mso-ignore: vglayout; position: absolute; width: 12px; z-index: 251686912;"><img height="20" src="file:///C:%5CUsers%5Cuser%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image006.gif" width="12" /></span><span style="height: 20px; left: 0px; margin-left: 199px; margin-top: 2px; mso-ignore: vglayout; position: absolute; width: 12px; z-index: 251688960;"><img height="20" src="file:///C:%5CUsers%5Cuser%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image006.gif" width="12" /></span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 56.75pt; margin-right: 0cm; margin-top: 6.0pt; tab-stops: 0cm 4.0cm; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>klorofil<sub><span style="mso-tab-count: 2;"> </span></sub></span></div>
<div style="background: white; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 6.0pt; text-align: justify;">
<span lang="EN-US" style="font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">Oksigen dihasilkan
dalam fotosintesis tersebut akan dimanfaatkan oleh hewan dan organisme lain
untuk respirasi. Dari proses respirasi tersebut akan dihasilkan CO<sub>2</sub>H<sub>2</sub>O
dan energi melelui persamaan reaksi yang disederhanakan sebagai berikut :</span></div>
<div style="background: white; line-height: 115%; margin-bottom: 6.0pt; margin-left: 2.0cm; margin-right: 0cm; margin-top: 6.0pt; text-align: justify; text-indent: -14.15pt;">
<span lang="EN-US" style="font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">C<sub>6</sub>H<sub>12</sub>O<sub>6</sub>
+ 6O<sub>2</sub></span><span lang="EN-US" style="font-size: 11.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;"> </span><span style="font-family: "Wingdings 3"; font-size: 11.0pt; line-height: 115%;">a</span><span lang="EN-US" style="font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;"> 6CO<sub>2</sub> + 6H<sub>2</sub>O
+ Energi</span></div>
<div style="background: white; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 6.0pt; mso-list: l0 level1 lfo14; text-align: justify; text-indent: -14.7pt;">
<span style="font-size: 11.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">CO<sub>2</sub> yang dihasilkan dalam respirasi
tersebut akan dilepas kembali ke lingkungan, kemudian akan digunakan untuk
fotosintesis tumbuhan hijau begitu seterusnya. Dari kedua kegiatan tersebut
tampak bahwa fotosintesis dan respirasi saling bekerja sama untuk kelangsungan
siklus karbon dan oksigen. Sejumlah karbon untuk sementara berada dalam
jaringan tumbuhan atau hewan, tetapi karbon tersebut akan kembali ke siklus
setelah tumbuhan atau hewan tersebut mati kemudian diuraikan oleh makhluk pengurai.
Jika sisa-sisa bahan organik dari pembusukan hewan dan tumbuhan tertimbuan
dalam lapis tanah lebih dari 600 juta tahun maka karbon dikandung akan keluar
dari siklus karbon yang utama. Tetapi oleh panas akan tekanan dalam lapis kerak
bumi zat tersebut akan diubah menjadi bahn baker fosil misalnya batubara,
minyak bumi dan gas bumi. Jika bahan baker fosil tersebut digunakan sebagai
bahan bakar dalam berbagai industri maka karbon yang dikandung akan dilepas
kembali ke lingkungan dalam bentuk CO<sub>2</sub> sebagai hasil proses
pembakaran. Selanjutnya CO<sub>2</sub> tersebut akan digunakan kembali oleh
tumbuhan hijau untuk fotosintesis begitu seterusnya</span><span style="font-size: 11.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">.</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 0cm 245.25pt center 262.35pt; text-indent: 2.0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l6 level1 lfo9; tab-stops: 0cm; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span dir="LTR"></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Saran</span></b><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"></span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 0cm; text-align: justify; text-indent: 14.15pt;">
<span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span style="mso-tab-count: 1;"> </span>Dalam
melakukan penelitian kita jangan hanya sekedar meneliti. Akan tetapi, kita
harus mampu mengetahui apa yang menjadi tujuan dan manfaat dalam percobaan ini
sehingga kita bisa menjadikan tolak ukur untuk lebih menambah pengetahuan dan
wawasan kita dalam melakukan penelitian – penelitian selanjutnya. </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 0cm;">
<br /></div>
<div align="center" style="background: white; line-height: 115%; margin-bottom: .0001pt; margin: 0cm; text-align: center;">
<br /></div>
<div align="center" style="background: white; line-height: 115%; margin-bottom: .0001pt; margin: 0cm; text-align: center;">
<br /></div>
<div align="center" style="background: white; line-height: 115%; margin-bottom: .0001pt; margin: 0cm; text-align: center;">
<br /></div>
<div align="center" style="background: white; line-height: 115%; margin-bottom: .0001pt; margin: 0cm; text-align: center;">
<br /></div>
<div align="center" style="background: white; line-height: 115%; margin-bottom: .0001pt; margin: 0cm; text-align: center;">
<br /></div>
<div align="center" style="background: white; line-height: 115%; margin-bottom: .0001pt; margin: 0cm; text-align: center;">
<br /></div>
<div align="center" style="background: white; line-height: 115%; margin-bottom: .0001pt; margin: 0cm; text-align: center;">
<br /></div>
<div align="center" style="background: white; line-height: 200%; margin-bottom: .0001pt; margin: 0cm; text-align: center;">
<strong><span style="font-size: 11.0pt; line-height: 200%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">DAFTAR
PUSTAKA</span></strong><span style="font-size: 11.0pt; line-height: 200%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;"></span></div>
<div style="background: white; line-height: 115%; margin-bottom: .0001pt; margin: 0cm;">
<br /></div>
<div style="background: white; line-height: 115%; margin-bottom: .0001pt; margin: 0cm;">
<a href="http://dwikahenny24.wordpress.com/2010/02/08/laporan-%09dormansi-dan-perkecambahan-biji/"><span style="color: windowtext; font-size: 11.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">http://dwikahenny24.wordpress.com/2010/02/08/laporan-
dormansi-dan-perkecambahan-biji/</span></a><span style="font-size: 11.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">. </span></div>
<div style="background: white; line-height: 115%; margin-bottom: .0001pt; margin: 0cm;">
<a href="http://en.wikipedia.org/wiki/Respiration_%28physiology%29"><span style="color: windowtext; font-size: 11.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">http://en.wikipedia.org/wiki/Respiration_%28physiology%29</span></a><span style="font-size: 11.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">. Diakses tanggal 12
Oktober 2011</span></div>
<div style="background: white; line-height: 115%; margin-bottom: .0001pt; margin: 0cm;">
<span style="font-size: 11.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">Champbell, N.A, dkk. 2002.<span class="apple-converted-space"> </span><em><span style="mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">“Biologi”-</span></em><span class="apple-converted-space"><i> </i></span><em><span style="mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">Edisi lima Jilid satu</span></em>. Erlangga:
Jakarta.</span></div>
<div style="background: white; line-height: 115%; margin-bottom: .0001pt; margin: 0cm;">
<span style="font-size: 11.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">Dwidjoseputro. 1986.<span class="apple-converted-space"> </span><em><span style="mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">Biologi.</span></em><span class="apple-converted-space"><i> </i></span>Erlangga. Jakarta.</span></div>
<div style="background: white; line-height: 115%; margin-bottom: .0001pt; margin: 0cm;">
<span style="font-size: 11.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">Pratiwi, dkk.2003. Biologi SMA Jilid II.
Erlangga. Jakarta.</span></div>
<div style="background: white; line-height: 115%; margin-bottom: .0001pt; margin: 0cm;">
<span style="font-size: 11.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">Salisbury, Frank and Ross, Cleon. 1995.<span class="apple-converted-space"> </span><em><span style="mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">Fisiologi Tumbuhan Jilid 2</span></em>.
Penerbit ITB: Bandung.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 0cm;">
<br /></div>
Time Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.com1tag:blogger.com,1999:blog-986460361790559224.post-11011753057725352592013-01-05T06:16:00.000-08:002013-01-05T06:16:13.772-08:005 (LIMA) ADAB SEBELUM DZIKIR<!--[if gte mso 9]><xml>
<w:WordDocument>
<w:View>Normal</w:View>
<w:Zoom>0</w:Zoom>
<w:TrackMoves/>
<w:TrackFormatting/>
<w:PunctuationKerning/>
<w:ValidateAgainstSchemas/>
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF/>
<w:LidThemeOther>IN</w:LidThemeOther>
<w:LidThemeAsian>X-NONE</w:LidThemeAsian>
<w:LidThemeComplexScript>AR-SA</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables/>
<w:SnapToGridInCell/>
<w:WrapTextWithPunct/>
<w:UseAsianBreakRules/>
<w:DontGrowAutofit/>
<w:SplitPgBreakAndParaMark/>
<w:DontVertAlignCellWithSp/>
<w:DontBreakConstrainedForcedTables/>
<w:DontVertAlignInTxbx/>
<w:Word11KerningPairs/>
<w:CachedColBalance/>
</w:Compatibility>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
<m:lMargin m:val="0"/>
<m:rMargin m:val="0"/>
<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
</m:mathPr></w:WordDocument>
</xml><![endif]--><!--[if gte mso 9]><xml>
<w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
DefSemiHidden="true" DefQFormat="false" DefPriority="99"
LatentStyleCount="267">
<w:LsdException Locked="false" Priority="0" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Normal"/>
<w:LsdException Locked="false" Priority="9" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="heading 1"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9"/>
<w:LsdException Locked="false" Priority="39" Name="toc 1"/>
<w:LsdException Locked="false" Priority="39" Name="toc 2"/>
<w:LsdException Locked="false" Priority="39" Name="toc 3"/>
<w:LsdException Locked="false" Priority="39" Name="toc 4"/>
<w:LsdException Locked="false" Priority="39" Name="toc 5"/>
<w:LsdException Locked="false" Priority="39" Name="toc 6"/>
<w:LsdException Locked="false" Priority="39" Name="toc 7"/>
<w:LsdException Locked="false" Priority="39" Name="toc 8"/>
<w:LsdException Locked="false" Priority="39" Name="toc 9"/>
<w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption"/>
<w:LsdException Locked="false" Priority="10" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" Priority="11" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" Priority="22" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" Priority="59" SemiHidden="false"
UnhideWhenUsed="false" Name="Table Grid"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading"/>
</w:LatentStyles>
</xml><![endif]--><!--[if gte mso 10]>
<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-qformat:yes;
mso-style-parent:"";
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin-top:0cm;
mso-para-margin-right:0cm;
mso-para-margin-bottom:10.0pt;
mso-para-margin-left:0cm;
line-height:115%;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:Arial;
mso-bidi-theme-font:minor-bidi;
mso-fareast-language:EN-US;}
</style>
<![endif]-->
<br />
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
Membaca Surah Ali Imraan
ayat 200;</div>
<div class="MsoListParagraph" dir="RTL" style="direction: rtl; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: -2.3pt; margin-top: 0cm; text-align: justify; unicode-bidi: embed;">
<span lang="AR-SA" style="font-family: "Traditional Arabic","serif"; font-size: 22.0pt;">يَا أَيُّهَا
الَّذِينَ آمَنُواْ اصْبِرُواْ وَصَابِرُواْ وَرَابِطُواْ وَاتَّقُواْ اللهَ
لَعَلَّكُمْ تُفْلِحُونَ</span><span lang="AR-SA" style="font-family: "Arial","sans-serif"; font-size: 22.0pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"> </span><span lang="AR-SA" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">﴿٢٠٠﴾</span><span dir="LTR" style="mso-bidi-font-family: Arial;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<i><span style="font-size: 9.0pt;"><span style="mso-spacerun: yes;"> </span>Hai orang-orang yang beriman, bersabarlah kamu
dan kuatkanlah kesabaranmu dan tetaplah bersiap siaga (di perbatasan negerimu)
dan bertakwalah kepada Allah supaya kamu beruntung.</span></i></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-size: 9.0pt;">Setelah duduk Thariqat se enaknya, lalu membaca doa :</span></div>
<div class="MsoNormal" dir="RTL" style="direction: rtl; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: -2.3pt; margin-top: 0cm; text-align: justify; unicode-bidi: embed;">
<span lang="AR-SA" style="font-family: "Traditional Arabic","serif"; font-size: 22.0pt;">اِلَهِى
اَنْتَ مَقْصُوْدِى وَرِضَاكَ مَطْلُوْبِى.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<i><span style="font-size: 9.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Wahai
ya Allah, hanya Engkau saja yang aku maksud dan keridhaan Engkau saja yang aku
maksud.</span></i></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Merabith : artinya mencari
kawan terlebih dahulu :</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Assalamu alaika
ayyuhannabiyyu warahmatullaahi wabarakatuh</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Assalamu alainaa wa alaa
ibaadis shaalihiin </div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Shalawat kepada Nabi.</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Mengingat/mengenang/merenungkan
segala dosa Lahir dan dosa bathin </div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Dosa lahir ada 8 tempat : </div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 3.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Dosa 2 mata;</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 3.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Dosa 2 telinga;</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 3.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Dosa hidung;</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 3.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Dosa perkataan (lisan);</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 3.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Dosa 2 tangan;</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 3.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Dosa 2 kaki;</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 3.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Dosa perut;</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 3.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Dosa kemaluan.</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Dosa bathin (tersembunyi)
ada 7 tempat (lata’if) :<span style="mso-spacerun: yes;"> </span>Latifah Qalbi;<span style="mso-spacerun: yes;"> </span>Latifah Roh;<span style="mso-spacerun: yes;">
</span>Latifah Sir;<span style="mso-spacerun: yes;"> </span>Latifah Khafi;<span style="mso-spacerun: yes;"> </span>Latifah Akhfa;<span style="mso-spacerun: yes;"> </span>Latifah Nafsu Natiqah;<span style="mso-spacerun: yes;"> </span>Latifah Kullu Jasad. </div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Istighfar<span style="mso-spacerun: yes;"> </span>5x, 15x, atau 25x dengan sebenar-benar
istighfar.</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Membaca <b>Al-Fatihah 1x,
Qulhu 3x</b>, dengan hadir hati kepada Allah swt. Dan berdoa : </div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b>Ya Allah tolonglah Engkau sampaikan
pada Rohaniyah Nabi Muhammad saw kepada rohaniyah silsilah, kepada rohaniyah
ibu-bapakku, dan umat islam</b>.</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Rabithah kubur: (yakni
merenung-renungkan) </div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>peristiwa hidup,</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>peristiwa di pintu gerbang
maut, </div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>di dalam kubur, </div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>di padang mahsyar berhisab,
</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>bertimbang, </div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>meniti di shiratal
mustaqim,</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>masuk syurgakah atau masuk
neraka?</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Tingalkan dunia, syurga,
neraka, </div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><b>Memohon agar kita
dikembalikan ke dalam genggaman Qudrat Iradat Allah. </b></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-ansi-language: IN; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span></u>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<u><span style="font-size: 14.0pt;">3 (TIGA) TINGKAT ADAB
DZIKIR</span></u></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Mengucap dzikir <b>Allah
Allah</b> sampai 5.000 x, tiap 100x berhenti sejenak beberapa detik dan berdo’a
munajat dalam hati sebanyak 3x.</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
Munajat Nabi saw :</div>
<div class="MsoNormal" dir="RTL" style="direction: rtl; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; unicode-bidi: embed;">
<span lang="AR-SA" style="font-family: "Traditional Arabic","serif"; font-size: 22.0pt;">اَللَّهُمَّ
افْتَحْ مَسَامِعَ قَلْبِى لِذِكْرِكَ وَرْزُقْنِى طَاعَتَكَ وَطَاعَةَ رَسُوْلِكَ
وَعَمَلاً بِكِتَابِكَ.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Ya Allah
bukalah pendengaran hatiku (hati sanubari) untuk mendengar bunyi dzikir akan
Engkau, dan mengerjakan perintah tersebut dalam kitab Engkau.</span></i> </div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 53.85pt; margin-right: 0cm; margin-top: 6.0pt; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -17.85pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Bagi orang Mubtadi
(permulaan), melihat kepada kalimat Allah Allah;</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Bagi orang Mutawasit
(pertengahan), melihat kepada Af’al dan Sifat Allah;</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Bagi orang Muntahi, melihat
kepada Zat Allah Yang Maha Esa, dengan pengelihatan Iman dan Yakin.</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Kalau kita masih dapat
merasakan bahwa hati sanubari kita belum khusyuk/tawadhu’, masih keras seperti
batu, masih diliputi rasa was-was, resah, mazmumah (kejahatan), maka hendaklah
hati sanubari dipalu dengan lidah kasar (lidah kepala); Tingkat kedua ini lidah
tdk lagi ditegakkan keatas langit-langit, tetapi kedua mata tetap dipejamkan.</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
Tingkat
kedua ini lidah bergerak membaca <b>Allaaaaaah Allaaaaaah</b>, dengan suara Sir
(halus) sampai 100x, </div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Cara ketiga dengan gerak
lidah juga, tetapi dengan memendekkan kalimat <b>Allah Allah</b>.<span style="mso-spacerun: yes;"> </span>Kebiasaan dzikir seperti cara pertama yaitu
dengan mengucap dzikir <b>Allah Allah</b> sampai 5.000x, inilah yang disebut
DZIKIR ISMU ZAT. </div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<u><span style="font-size: 14.0pt;">5 (LIMA) ADAB
SETELAH DZIKIR</span></u></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l1 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Membaca surah Al-Fajr ayat
27-30</div>
<div class="MsoNormal" dir="RTL" style="direction: rtl; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; unicode-bidi: embed;">
<span lang="AR-SA" style="font-family: "Traditional Arabic","serif"; font-size: 22.0pt;">يَا أَيَّتُهَا النَّفْسُ
الْمُطْمَئِنَّةُ </span><span lang="AR-SA" style="font-family: "Traditional Arabic","serif";">﴿٢٧﴾</span><span lang="AR-SA" style="font-family: "Traditional Arabic","serif"; font-size: 22.0pt;">
ارْجِعِي إِلَى رَبِّكِ رَاضِيَةً مَّرْضِيَّةً </span><span lang="AR-SA" style="font-family: "Traditional Arabic","serif";">﴿٢٨﴾</span><span lang="AR-SA" style="font-family: "Traditional Arabic","serif"; font-size: 22.0pt;"> فَادْخُلِي
فِي عِبَادِي </span><span lang="AR-SA" style="font-family: "Traditional Arabic","serif";">﴿٢٩﴾
</span><span lang="AR-SA" style="font-family: "Traditional Arabic","serif"; font-size: 22.0pt;">وَادْخُلِي
جَنَّتِي</span><span lang="AR-SA" style="font-family: "Traditional Arabic","serif";">
﴿٣٠﴾</span><span dir="LTR" style="font-family: "Traditional Arabic","serif"; font-size: 22.0pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<i><span style="font-size: 10.0pt;">027. Hai jiwa yang tenang.</span></i></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<i><span style="font-size: 10.0pt;">028. Kembalilah kepada Tuhanmu dengan hati yang puas
lagi diridhai-Nya.</span></i></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<i><span style="font-size: 10.0pt;">029. Maka masuklah ke dalam jama'ah hamba-hamba-Ku,</span></i></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<i><span style="font-size: 10.0pt;">030. dan masuklah ke dalam surga-Ku.</span></i></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 6.0pt; text-align: justify;">
Dan
renungkanlah dengan mendalam, sudahkah kita kerjakana 4 (empat) perintah (amar
wajib) pada keempat ayat tsb.</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 6.0pt; mso-list: l1 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Hendaklah kita tetap
berikhtiar tetap dalam duduk thariqat dan hendaklah hadirkan hati kepada Allah,
untuk menanti manfaat yang hadir<span style="mso-spacerun: yes;"> </span>dari
dzikir itu.</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 6.0pt; mso-list: l1 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Hendaklah kita tahan nafas
kita keluar masuk, tenang tentramkanlah jangan bergerak-gerak, walaupun jari
telunjuk tidak lagi di gerak-gerakkan, dan bacalah doa munajad
sebanyak-banyaknya, semoga Allah akan membukakan hijab, dan membukakan beberapa
rahasia-Nya.</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 6.0pt; mso-list: l1 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Hendaklah menahan diri
untuk tidak meminum air setelah membaca dzikrullah karena meminum air pada
waktu itu menghilangkan panas yang didapat dalam dzikir tadi, dan menghilangkan
rindu (cinta) kepada yang diingat tadi yaitu Allah Yang Maha Esa.</div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 6.0pt; mso-list: l1 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span>Hendaklah kita rasakan yang
mendalam, dalam jiwa kita bahwa segala hal ihwal kita dilihat, diketahui,
didengar oleh Allah swt.</div>
Time Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.com0tag:blogger.com,1999:blog-986460361790559224.post-54051835717376835592012-12-12T14:58:00.003-08:002012-12-12T14:58:50.290-08:00TIPS & TRIK WINNING ELEVEN<!--[if gte mso 9]><xml>
<w:WordDocument>
<w:View>Normal</w:View>
<w:Zoom>0</w:Zoom>
<w:TrackMoves/>
<w:TrackFormatting/>
<w:PunctuationKerning/>
<w:ValidateAgainstSchemas/>
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF/>
<w:LidThemeOther>IN</w:LidThemeOther>
<w:LidThemeAsian>X-NONE</w:LidThemeAsian>
<w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables/>
<w:SnapToGridInCell/>
<w:WrapTextWithPunct/>
<w:UseAsianBreakRules/>
<w:DontGrowAutofit/>
<w:SplitPgBreakAndParaMark/>
<w:DontVertAlignCellWithSp/>
<w:DontBreakConstrainedForcedTables/>
<w:DontVertAlignInTxbx/>
<w:Word11KerningPairs/>
<w:CachedColBalance/>
</w:Compatibility>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
<m:lMargin m:val="0"/>
<m:rMargin m:val="0"/>
<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
</m:mathPr></w:WordDocument>
</xml><![endif]--><br />
<!--[if gte mso 9]><xml>
<w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
DefSemiHidden="true" DefQFormat="false" DefPriority="99"
LatentStyleCount="267">
<w:LsdException Locked="false" Priority="0" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Normal"/>
<w:LsdException Locked="false" Priority="9" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="heading 1"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9"/>
<w:LsdException Locked="false" Priority="39" Name="toc 1"/>
<w:LsdException Locked="false" Priority="39" Name="toc 2"/>
<w:LsdException Locked="false" Priority="39" Name="toc 3"/>
<w:LsdException Locked="false" Priority="39" Name="toc 4"/>
<w:LsdException Locked="false" Priority="39" Name="toc 5"/>
<w:LsdException Locked="false" Priority="39" Name="toc 6"/>
<w:LsdException Locked="false" Priority="39" Name="toc 7"/>
<w:LsdException Locked="false" Priority="39" Name="toc 8"/>
<w:LsdException Locked="false" Priority="39" Name="toc 9"/>
<w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption"/>
<w:LsdException Locked="false" Priority="10" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" Priority="11" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" Priority="22" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" Priority="59" SemiHidden="false"
UnhideWhenUsed="false" Name="Table Grid"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading"/>
</w:LatentStyles>
</xml><![endif]--><!--[if gte mso 10]>
<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-qformat:yes;
mso-style-parent:"";
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin:0cm;
mso-para-margin-bottom:.0001pt;
line-height:115%;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:"Times New Roman";
mso-fareast-theme-font:minor-fareast;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;
mso-ansi-language:EN-US;
mso-fareast-language:EN-US;}
</style>
<![endif]-->
<br />
<div class="MsoNormal">
- Tips dan Trik WE, Cara SetPiece Yang Baik :<br />
<br />
* Tendangan sangat keras (dari jauh): Tekan petak + atas hingga kira-kira
setengahnya, kemudian diikuti dengan memencet segitiga, tahan..., (duarr)<br />
* Tendangan agak keras, Melengkung (dari agak jauh) : Pencet petak + bawah,
setengahnya lebihkan sedikit, trus pencet segitiga + arah melengkungnya...<br />
* Tendangan lemah, melengkung (dari jarak dekat) : Pencet petak + bawah,
setengahnya kurangkan dikit, terus pencet O sama arah melengkungannya...<br />
* Jadi kesimpulannya kalau ketika menendang bola anda tekan bawah, maka laju
bola akan pelan, jika diikuti dengan segitiga akan keras, sebaliknya jika
menendang O, laju bola akan pelan...<br />
<br />
<br />
- Tips dan Trik WE, Tips Meletakkan Pemain :<br />
<br />
* Striker yang kaki kanan, sebaiknya ditempatkan di kiri, jika strikernya kaki
kiri, maka sebaiknya ditaruh di kanan, untuk lebih memperluas target
penendangan dan juga mempengaruhi akurasi tendangan dan arah lengkungan bola.<br />
* Meletakkan gelandang tengah harus yang berakurasi passing tinggi dan kalau
bisa yang pekerja keras,<br />
* Jangan meletakkan midfielder yang semuanya bertipe menyerang, karena dapat
membuat lini tengah menjadi tidak seimbang.<br />
<br />
- Tips dan trik WE, Cara One-on-one dengan Keeper :<br />
<br />
* Menchip bola, bisa dengan petak diikuti dengan L1, atau L2 lalu petak,
tinggal pilih yg enak,,<br />
dan untuk bisa menchip bola dengan baik & benar, dibutuhkan latihan
berkali-kali.<br />
* Untuk membuat akurasi tendangan lebih terarah, setelah menekan petak ada
baiknya diikuti dengan R2, agar bola agak melengkung kearah dalam gawang,
sehingga tentunya akan lebih terarah.<br />
* Dijamin, kiper lawan akan tercengo-cengo ...<br />
<br />
- Tips dan Trik WE, Cara Melakukan Middle Shooting (Tendangan Jarak Jauh) :<br />
Menurut pandangan saya, tendangan jarak jauh yang paling efektif adalah
memencet kotak sebanyak 2x atau lebih (asal jangan kebanyakan). Usahakan
pencetan petak pertama kali secepat mungkin, sesedikit mungkin, agar bola tidak
mengambang, kemudian pencet petak lagi hingga kira-kira setengahnya. Setelah
itu, tahan segitiga, dan laju bola akan sangat keras. Jika ini berhasil dan
terarah, bola akan agak melengkung karena ditendang oleh kaki bagian dalam si
pemain. Namun kekurangannya dari tendangan jarak jauh ini adalah berkurangnya
akurasi tendangan.<br />
<br />
- Jika anda ingin jago dan mahir WE, bermain master adalah sesuatu yang wajib,
karena dengan bermain master, itu benar-benar melatih teknik kita, tidak
seperti pada cup, apalagi exhebition<br />
<br />
Tips dan Trik WE : Cara Melakukan Gerakan Menipu dan Melewati Pemain Lawan :<br />
<br />
- Ketika sedang membawa bola, tekan R2 berkali-kali, setelah itu gerakan/dribel
pemain anda akan menjadi lebih akurat jika kita ingin menghindar, bisa juga
gerakan kaki akan seolah-olah melindungi bola karena gerakan kaki akan
mengelilingi bola. Coba sesaat sebelum lawan menyentuh atau akan merebut bola
dari pemain anda, anda langsung menekan tombol ke arah lain sambil tepat
memencet R2, maka gocekan pemain anda akan lebih akurat dibandingkan dengan
jika kita tidak menekan R2. Tombol R2 ini disediakan untuk mempermudah melakukan
gerakan-gerakan spesial sehingga gerakan pemain kita akan terlihat lebih
lincah.<br />
<br />
- Misal pemain sayap anda sedang mendribel bola, kemudian didepannya adan
pemain lawan. Jika ini terjadi, anda jangan menghindar ke arah pinggir lapangan
lalu kemudian crossing. Saran saya ketika lawan ada di depan pemain anda, lepas
tombol arah depan kemudian tekan arah + R2 untuk masuk langsung ke jantung
pertahanan lawan, menurut saya ini lebih efektif dibandingkan crossing.<br />
<br />
- Menipu lawan 1 : Jika pemain anda menghadap ke depan, tekan arah belakang +
R2<br />
- Menipu lawan 2 : Ketika pemain anda menghadap ke depan, tekan arah atas/bawah
dua kali<br />
Itu buat iseng-iseng aja si<br />
<br />
Tips dan Trik, Cara Melakukan Crossing Yang Benar :<br />
- Untuk crossing mendatar dari samping, tekan O sebanyak-banyaknya dengan cepat<br />
- Untuk crossing agak melambung dari sampingke depan gawang lawan, tekan O 2x<br />
- Untuk crossing jauh dari samping, tekan O 1x<br />
<br />
Tips dan Trik, Cara Memberhentikan pemain secara tiba-tiba :<br />
- Cara 1 : ketika pemain anda sedang membawa bola, lepas tombol arah, tapi
sambil masih menekan R1<br />
- Cara 2 : lepas semua tombol dan hanya menekan R2, pemain anda akan berhenti
tiba2<br />
nah pas pemain anda berhenti begitu maka pemain lawan mungkin akan kaget, dan
ruang gerak anda akan semakin leluasa<br />
<br />
Nah itu sudah Trik - Triknya, sekarang ini nih Tips Bermain WE dari saya :<br />
<br />
Tips2 bermain winning eleven PS 2 / PC :<br />
<br />
- Jika memilih defender, usahakan yang tingginya diatas 180 cm. Ini untuk
mencegah terjadinya gol yang berasal dari corner/sepak pojok dan juga
mengantisipasi bola lambung. Untuk itu diperhatikan juga kemampuan header dan
jumping pemain, karena juga menunjang kemampuan pemain dalam menjangkau bola
bola atas.<br />
<br />
- Idealnya saya sarankan di depan terdapat 2 striker, 1 yang berteknik tinggi
(ibra, dinho, henry) dan merupakan tipe petualang/penjelajah, 1 lagi yang
akurasinya bagus (nistelrooy, crespo, toni).<br />
Saya sering menggunakan paduan striker seperti ini karena kedua striker
tersebut menjadi tidak kaku dan tidak monoton pergerakannya, yang satu aktif
mencari bola dan membuka ruang, satu lagi merupakan tipe penyelesai sejati yang
siap menerima bola-bola matang ataupun bola hasil muntahan dari kiper lawan.<br />
Hindari menggunakan 4 striker karena selain pemborosan dan membuat lini tengah
dan belakang menjadi longgar, namun juga tidak efektif karena akan sulit
melakukan terobosan karena banyaknya target man di lini depan.<br />
<br />
- Tempatkan min. 1 gelandang bertahan dengan akurasi passing tinggi, jangan
letakkan semua midfielder yang bertipe menyerang, karena dapat membuat
penguasaan lini tengah menjadi kurang stabil dan kurang seimbang. Hal ini
diakibatkan karena jika semua pemain lini tengah bersifat menyerang maka sangat
mungkin terjadi serangan balik yang berbahaya. Dan juga midfielder bertipe menyerang
ini biasanya sangat doyan sekali untuk berada di baris depan, sehingga pemain
anda akan menumpuk di baris depan, dan tidak ada yang mencegah jika terjadi
kehilangan bola.<br />
<br />
- Untuk membuat tendangan pemain anda menjadi lebih keras, setelah tekan kotak/petak
tekan segitiga, tahan.<br />
(menurut pengalaman saya ketika bermain we, menekan segitiga terasanya membuat
tendangan menjadi lebih keras, jika anda berpendapat sama, berarti tips ini
benar)<br />
<br />
- Kadang-kadang ketika menerima tendangan kiper kita tidak bereaksi sedikitpun
(bengong) , untuk meminimalisir hal tsb, ketika lawan akan menendang tekan L1
dan segitiga untuk agak memajukan kiper dan bereaksi.<br />
<br />
- Ketika menghadapi corner, anda wajib menempatkan defender yg aktif (oleh
kita) dan usahakan tingginya di atas 183 cm<br />
<br />
Selamat Mencoba...</div>
Time Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.com0tag:blogger.com,1999:blog-986460361790559224.post-47484487271783146882012-12-12T14:48:00.000-08:002012-12-12T14:48:26.366-08:00KEWIRAUSAHAAN KELAS XII (BAB I)<!--[if gte mso 9]><xml>
<o:OfficeDocumentSettings>
<o:RelyOnVML/>
<o:AllowPNG/>
</o:OfficeDocumentSettings>
</xml><![endif]--><!--[if gte mso 9]><xml>
<w:WordDocument>
<w:View>Normal</w:View>
<w:Zoom>0</w:Zoom>
<w:TrackMoves/>
<w:TrackFormatting/>
<w:PunctuationKerning/>
<w:ValidateAgainstSchemas/>
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF/>
<w:LidThemeOther>IN</w:LidThemeOther>
<w:LidThemeAsian>X-NONE</w:LidThemeAsian>
<w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables/>
<w:SnapToGridInCell/>
<w:WrapTextWithPunct/>
<w:UseAsianBreakRules/>
<w:DontGrowAutofit/>
<w:SplitPgBreakAndParaMark/>
<w:DontVertAlignCellWithSp/>
<w:DontBreakConstrainedForcedTables/>
<w:DontVertAlignInTxbx/>
<w:Word11KerningPairs/>
<w:CachedColBalance/>
<w:UseFELayout/>
</w:Compatibility>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
<m:lMargin m:val="0"/>
<m:rMargin m:val="0"/>
<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
</m:mathPr></w:WordDocument>
</xml><![endif]--><!--[if gte mso 9]><xml>
<w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
DefSemiHidden="true" DefQFormat="false" DefPriority="99"
LatentStyleCount="267">
<w:LsdException Locked="false" Priority="0" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Normal"/>
<w:LsdException Locked="false" Priority="9" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="heading 1"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9"/>
<w:LsdException Locked="false" Priority="39" Name="toc 1"/>
<w:LsdException Locked="false" Priority="39" Name="toc 2"/>
<w:LsdException Locked="false" Priority="39" Name="toc 3"/>
<w:LsdException Locked="false" Priority="39" Name="toc 4"/>
<w:LsdException Locked="false" Priority="39" Name="toc 5"/>
<w:LsdException Locked="false" Priority="39" Name="toc 6"/>
<w:LsdException Locked="false" Priority="39" Name="toc 7"/>
<w:LsdException Locked="false" Priority="39" Name="toc 8"/>
<w:LsdException Locked="false" Priority="39" Name="toc 9"/>
<w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption"/>
<w:LsdException Locked="false" Priority="10" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" Priority="11" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" Priority="22" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" Priority="59" SemiHidden="false"
UnhideWhenUsed="false" Name="Table Grid"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading"/>
</w:LatentStyles>
</xml><![endif]--><!--[if gte mso 10]>
<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-qformat:yes;
mso-style-parent:"";
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin-top:0cm;
mso-para-margin-right:0cm;
mso-para-margin-bottom:10.0pt;
mso-para-margin-left:0cm;
line-height:115%;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;
mso-ansi-language:EN-US;
mso-fareast-language:EN-US;}
</style>
<![endif]-->
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Perizinan Usaha</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Perizinan usaha adalah alat atau instrumen untuk membina,
mengarahkan, mengawasi, dan menerbitkan penerbitan usaha. Mengenai persiapan
pendirian usaha berdasarkan proposal usaha ada 6 hal yang perlu dipersiapkan
dalam mempersiapkan pendirian usaha, yaitu pengurusan izin usaha, penentuan
tempat atau lokasi usaha, pengadaan fasilitas produksi dan bahan baku produksi,
perekrutan dan penepatan SDM ( Sumber Daya Manusia ), dan persiapan
administrasi usaha.</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 39.6pt; text-align: justify; text-indent: -21.6pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Prosedur Pengurusan
Izin Usaha</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.6pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Prosedur
atau langkah-langkah dalam mendirikan usaha berbadan hukum, antara lain membuat
SITU ( Surat Izin Tempat Usaha ) , membuat SIUP ( Surat Izin Usaha Perdagangan)
, membuat NPWP ( Nomor Induk Wajib Pajak), membuat TDP (Tanda Daftar
Perusahaan), membuat nomor rekening bank atas nama perusahaa, membuat AMDAL
(Analisis Mengenai Dampak Lingkungan).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.6pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 61.2pt; text-align: justify; text-indent: -18.65pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Membuat Surat Izin
Tempat Usaha (SITU)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 61.2pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Surat
Izin Tempat Usaha (SITU) merupakan pemberian izin tempat usaha kepada seseorang
atau badan usaha yang tidak menimbulkan gangguan atau kerusakan lingkungan di
lokasi tertentu. Surat Izin Tempat Usaha (SITU) harus diperpanjang atau didaftarkan
setiap lima tahun sekali.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 61.2pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Langkah-langkah
untuk mendapatkan Surat Izin Tempat Usaha (SITU), yaitu sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Membuat surat izin tetangga</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 78pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Membuat surat
keterangan domisili perusahaan</span></div>
<div class="MsoNormal" style="margin-left: 63.8pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Dokumen yang diperlukan untuk
membuat Surat Izin Tempat Usaha (SITU), antara lain :</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 3cm; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy KTP
permohonan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Foto permohonan
ukuran 3 x 4 cm sebanyak 2 buah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Formulir isian
lengkap dan sudah ditandatangani</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy pelunasan
PBB tahun berjalan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>5.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy IMB ( Izin
Mendirikan Bangunan )</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>6.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy sertifikat
tanah atau akta tanah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>7.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Denah lokasi tempat
usaha</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>8.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Surat pernyataan
tidak keberatan dari tetangga ( Izin Tetangga ) yang diketahui RT / RW</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>9.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Izin sewa atau
kontrak</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>10.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Surat keterangan
domisili perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>11.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy akta
pendirian perusahaan dari notaries</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>12.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Berita acara
pemeriksaan lapangan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Membuat Surat Izin
Usaha Perdagangan (SIUP)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Berdasarkan
peraturan Menteri Perdagangan Republik Indonesia Nomor 36/M-DAG/PER/9/2007
tantang penerbitan Surat Izin Usaha Perdagangan, Surat Izin Usaha Perdagangan (
SIUP ) adalah surat izin untuk dapat melakukan kegiatan usaha perdagangan yang
dikeluarkan instansi Pemerintah melalui Dinas Perindustrian dan Perdagangan
sesuai dengan tempat atau domisili perusahaan. SIUP dapat di berikan kepada
para wirausaha baik perseorangan, CV, PT, BUMN, firma, ataupun koperasi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">SIUP
dapat diklasifikasikan sebagai berikut.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">SIUP Kecil</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">SIUP Menengah</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 99.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">SIUP Besar</span></div>
<div class="MsoNormal" style="margin-left: 63.8pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Proseder permohonan SIUP</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 99.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Permohonan SIUP
menengah dan SIUP kecil</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Permohonan SIUP
besar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.8pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Dokumen-dokumen
yang diperlukan untuk pengurusan Surat Izin Usaha Perdagangan (SIUP) antara
lain :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy akta
notaris pendirian perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy SK
Pengesahan Menteri Hukum dan Hak Asasi Manusia</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy NPWP</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy KTP
pemilik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>5.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy Surat Izin
Tempat Usaha ( SITU )</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>6.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy Kartu Keluarga</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>7.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy surat
keterangan domisili perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>8.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy surat
kontrak atau sewa</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>9.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Foto direktur utama
atau pimpinan perusahaan ukuran 3 x 4</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>10.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Neraca perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Membuat Nomor Pokok
Wajib Pajak ( NPWP )</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sudah
menjadi ketetapan pemerintah bahwa setiap wajib pajak baik individu maupun
pemilik perusahaan harus mempunyai Nomor Induk Wajib Pajak ( NPWP ) . Apabila
omset penjualan mulai berkembang dan terus meningkat dalam jumlah tertentu
diwajibkan mendaftarkan perusahaan sebagai Pengusaha Kena Pajak ( PKP ) dan
akan diberikan Nomor Pengukuhan Pengusaha Kena Pajak ( NPPKP ). Wajib pajak
yang tidak mendaftarkan diri ke Kantor Pelayanan Pajak akan dikenakan sanksi
pidana sesuai pasal 39 Undang-Undang No. 16 Tahun 2000 tentang Perubahan Kedua
Atas Undang-Undang No.6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara
Perpajakan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Membuat Tanda
Daftar Perusahaan (TDP)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Tanda
Daftar Perusahaan ( TDP ) adalah daftar catatan resmi sebagai bukti bahwa
perusahaan atau badan usaha telah melakukan wajib daftar perusahaan sesuai
dengan ketentuan Undang-Undang Nomor 3 Tahun 1982 tantang wajib daftar.
Berdasarkan pasal 38 KUHD ( Kitab Undang-Undang Hukum Dagang ) , akta pendirian
perusahaan yang memuat anggaran dasar yang sudah mendapat pengesahan dari Menteri
Hukum dan Hak Asasi Manusia Republik Indonesia, harus didaftarkan di Panitera
Pengadilan Negara sesuai domisili perusahaan, kemudian diumumkan melalui Berita
Negara.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Hal-hal
yang perlu di daftarkan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>v<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Akta pendirian perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>v<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Akta perubahan anggaran dasar dan laporan kepada Menteri
Hukum dan Hak Asasi Manusia Republik Indonesia</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 3cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>v<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Akta perubahan anggaran dasar dan surat persetujuan Mentri
Hukum dan hak Asasi Manusia Republik Indonesia.</span></div>
<div class="MsoNormal" style="margin-left: 67.05pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Prosedur permohonan Tanda Daftar
Perusahaan<span> </span>( TDP )</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 78pt; text-align: justify; text-indent: -14.15pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Permohonan Tanda
Daftar Perusahaan ( TDP ) yang berupa PT dan yayasan harus mendapatkan
pengesahaan dan persetujuan akta pendirian perusahaan dari Menteri Hukum dan
hak Asai Manusia terlebih dahulu.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -14.15pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Perusahaan
mengambil formulir permohonan TDP</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -14.15pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Perusahaan membayar
biaya administrasi pendaftaran TDP sesuai dangan Surat Keputusan Menteri
Perdagangan No.286/Kep/II/85.</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 78pt; text-align: justify; text-indent: -14.15pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Petugas kantor
pendaftaran perusahaan</span></div>
<div class="MsoNormal" style="margin-left: 63.85pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Dokumen-dokumen yang diperlukan
untuk pengurusan Tanda Daftar Perusahaan ( TDP ) antara lain:</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 92.15pt; text-align: justify; text-indent: -1cm;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Untuk Perseroan
Terbatas (PT), Persekutuan Komanditer (CV) atau Firma (Fa) dan Koperasi adalah
sebagai berikut.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 128.15pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>a)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Formulir Isian</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 128.15pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>b)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy Akta
Pendirian Perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 128.15pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>c)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy Pengesahan
Akta</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 128.15pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>d)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Asli dan Fotocopy
Pengesahaan Akta Pendirian</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 128.15pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>e)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy Surat
Keterangan Domisili Perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 128.15pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>f)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy Surat Izin
Tempat Usaha</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 128.15pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>g)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Nomor Pokok Wajib
Pajak</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 128.15pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>h)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy SIUP</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 128.15pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>i)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy KTP</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 128.15pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>j)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy akta
Pendirian dan Pengesahan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 128.15pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>k)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy KTP
penanggung jawab koperasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 128.15pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>l)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Bukti setor biaya
administrasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 128.15pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>m)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy paspor
jika pemilik WNA</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 92.15pt; text-align: justify; text-indent: -1cm;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Perusahaan Perorangan
( PO )</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 128.15pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>a)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Formulr Isian</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 128.15pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>b)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy Surat
Keterangan Domisili Perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 128.15pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>c)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy SIUP</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 128.15pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>d)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy KTP
penanggung jawab</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 128.15pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>e)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy NPWP</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 128.15pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>f)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy Surat Izin
Tempat Usaha (SIUP)</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 128.15pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>g)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Membuat Nomor
Rekening Perusahaan</span></div>
<div class="MsoNormal" style="margin-left: 63.8pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sebelum membuat akta pendirian
perusahaan, notaris akan menanyakan berapa presentase saham masing-masing
pemilik. Oleh sebab itu harus melakukan hal berikut ini :</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 99.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Membuat nomor
rekening atas nama perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Melakukan setoran
modal</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Menyerahkan bukti
setoran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.8pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>5.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Membuat AMDAL ( Analisis
Mengenai Dampak Lingkungan)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Analisis
Mengenai Dampak lingkungan (AMDAL) adalah hasil kajian mengenai dampak besar
dan penting dari suatu kegiatan usaha yang direncanakan terhadap lingkungan
hidup yang digunakan untuk proses pengambilan keputusan mengenai
penyelenggaraan kegiatan usaha di indonesia. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">AMDAL
digunakan untuk :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">memberikan masukan terhadap
penyusunan rencana pengelolaan dan pemantauan lingkungan hidup.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Memberikan
informasi kepada masyarakat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Bahan informasi
bagi perencanaan pembangunan wilayah.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Membantu proses pengambilan
keputusan</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 3cm; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>5.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Memberikan masukan
terhadap penyusunan desain</span></div>
<div class="MsoNormal" style="margin-left: 63.8pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Dasar Hukum AMDAL</span></div>
<div class="MsoNormal" style="margin-left: 63.8pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Beberapa peraturan yang menjadi
dasar hukum AMDAL adalah :</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 63.8pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Peraturan
Pemerintah No. 27 Tahun 1999 tentang AMDAL</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Undang-Undang No. 4
Tahun 1982 mengenai Ketentuan Pengelolaan Lingkungan Hidup.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Peraturan
Pemerintah No. 20 Tahun 1990 mengenai Pengendalian Pencemaran Air.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Peraturan
Pemerintah No. 51 Tahun 1993 tentang AMDAL.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Undang-Undang No. 5
Tahun 1990 mengenai Konversi Sumber Daya Alam Hayati dan Ekosistem.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Surat Menteri Negara
Lingkungan Hidup No. B. 2335/MENLH/12/93, No. B. 2347/MENLH/12/93 mengenai
kreteria usaha wajib AMDAL.</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 63.8pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Undang-Undang No. 4 Tahun 1992 mengenai tata ruang.</span></div>
<div class="MsoNormal" style="margin-left: 49.6pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pedoman Pelaksanaan
AMDAL</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 70.9pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>a)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Peraturan Menteri
Lingkungan Hidup No. 08 Tahun 2006 mengenai penyusunan AMDAL harus menggunakan
pedoman Penyusunan AMDAL.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 70.9pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>b)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Peraturan Menteri
Negara Lingkungan Hidup No. 11 Tahun 2006 tentang daftar kegiatan wajib AMDAL.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 70.9pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>c)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Keputusan Menteri
Negara Lingkungan Hidup No. 86 Tahun 2002</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 70.9pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>d)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Kewenangan
Penilaian didasarkan Keputusan Menteri Negara Lingkungan Hidup no. 40 Tahun
2000 tantang pedoman tata kerja komisi penilaian AMDAL.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Dokumen Yang
Diperlukan Dalam Pengurusan AMDAL</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Dalam pengurusan
AMDAL, dokumen yang diperlukan adalah fotocopy NPWP, TDP, KTP, SITU, dan denah
lokasi perusahaan yang dapat menimbulkan dampak negatif terhadap lingkungan.</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 39.6pt; text-align: justify; text-indent: -21.6pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">PENENTUAN
PERMODALAN USAHA</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.6pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Ketika
membangun sebuah badan usaha selain membutuhkan aspek legalitas dan perizinan
usaha, juga membutuhkan sejumlah modal untuk memuai kegiatan usaha. Untuk dapat
mencapai tujuan usaha, salah satunya perlu membuat perencanaan keuangan secara
matang, yaitu mengenai permodalan dan investasi. Modal dibagi menjadi 2, yaitu
modal aktif dan modal pasif. Modal aktif adalah berupa tanah, gedung,
mesin-mesin, perkakas, bahan baku, bahan penunjang produksi, dan modal uang ( kas,
wesel tagih, dan piutang). Modal pasif berupa saham-saham atau hak-hak para pemilik
dan pemberi utang yang dinyatakan dalam uang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 61.2pt; text-align: justify; text-indent: -25.2pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Permodalan Koperasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 61.2pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Untuk
menjalankan kegiatan usahanya, koperasi membutuhkan modal usaha yang bersumber
dari modal sendiri dan modal pinjaman. Berdasarkan Undang-Undang No. 25 Tahun
1992 tentang Perkoperasian, modal koperasi terdiri dari :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>a)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Modal Sendiri</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Modal
sendiri adalah sumber modal koperasi yang dapat diperoleh dari :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Simpanan pokok,
yaitu sejumlah uang yang wajib dibayarkan oleh anggota kepada koperasi ketika
masuk menjadi anggota.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 97.2pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Simpanan wajib
adalah jumlah simpanan tertentu yang tidak sama yang wajib dabayar oleh anggota
kepada koperasi dalam waktu dan kesempatan tertentu.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 97.2pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Dana cadangan,
yaitu sejumlah uang yang diperoleh dari penyisihan sisa hasil usaha, yang
berfungsi untuk pemupukan modal sendiri, pembagian dana kepada anggota yang
keluar dari keanggotaan koperasi, dan untuk menutup biaya apabila koperasi mengalami
kerugian.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 97.2pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Hibah, yaitu
sejumlah uang atau barang modal ayang dapat dinilai dengan uang yang diterima
dari pihak lain yang bersifat hibah atau pemberian dan tidak mengikat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>b)<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Modal Pinjaman </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Modal
pinjaman adalah sumber modal koperasi yang berasal dari :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span> </span>Anggota dan calon anggota koperasi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Koperasi lainnya
atau anggota koperasi lain yang didasari perjanjian kerja <span> </span>antar koperasi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Bank dan lembaga
keuangan non-bank yang dilakukan berdasarkan ketentuan yang berlaku.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Penerbitan obligsi dan
surat hutang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>5.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sumber-sumber lain
yang sah.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 61.2pt; text-align: justify; text-indent: -25.2pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Permodalan
Perseroan Terbatas (PT) dan Persekutuan Komanditer (V)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 61.2pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Ada
2 sumber permodalan bagi Perseroan Terbatas (PT) dan Persekutuan Komanditer
(CV) untuk menjalankan kegiatan usahanya, yaitu dana intern dan ekstern.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 79.2pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>a.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sumber Dana Intern</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 79.2pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sumber
dana intern adalah sumber dana yang diperoleh dari dalam perusahaan, yaitu :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">laba ditahan, yaitu
dana yang diperoleh dari sisa laba yang tidak diambil oleh pemilik perusahaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Tabungan pribadi
pemilik perusahaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 79.2pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>b.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sumber Dana Ekstern</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 79.2pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sumber
dana eksetern adalah sumber dana yang di peroleh dari luar perusahaan, antara
lain dari bank, lembaga keuangan, non-bank, dan modal vebtura.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Bank</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">saat
ini pemerintah melalui bank, sebagai lembaga kecil dalam memperoleh modal usaha
dengan cara memberikan fasilitas kredit. Kredit modal usaha yang disediakan
tersebut, antara lain Kredit Investasi Kecil (KIK) dan Kredit Modal Kerja
Permanen (KMKP).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>v<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Kredit Investasi Kecil (KIK)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Kredit
Investasi Kecil (KIK) adalah kredit yang diberikan oleh bank untuk penambahan
modal dalam rangka rehabilitasi usaha, perluasan usaha, atau membangun usaha
baru. Syarat yang harus di penuhi untuk mendapatkan kredit ini adalah :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 5cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Memiliki izin
resmi, yaitu SITU, SIUP, NPWP, dan TDP</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 5cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Usaha telah
berjalan minimal 2 tahun</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 5cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Membuat proposal
pengajuan kredit</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 5cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Berbentuk badan
usaha</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 5cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>5.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Memiliki jaminan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>v<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Kredit Modal Kerja Permanen (KMKP)</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 120.5pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Kredit
Modal Kerja Permanen adalah kredit produksi atau eksploitasi yang digunakan
untuk menutup biaya produksi perusahaan, seperti biaya pembelian bahan baku,
pembelian bahan penunjang, biaya iklan dan promosi, biaya pengemasan produk,
biaya distribusi, atau pembayaran gaji karyawan. KMKP merupakan kredit jangka
pendek (umumnya satu tahun).</span></div>
<div class="MsoNormal" style="margin-left: 99.25pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Untuk mendapatkan Kredit Investasi
Kecil (KIK) dan Kredit Modal Kerja Permanen (KMKP) ini, Anda perlu datang ke
kantor cabang bank terdekat dan mengisi formulir yang telah disediakan serta
membawa persyaratan dokumen yang di perlukan, beserta fotocopynya. Dokumen yang
diperlukan, antara lain :</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 120.5pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Isian lengkap dan
ditandatangani.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Formulir Fotocopy
Kartu Tanda Penduduk (KTP) permohon (suami-istri)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy Nomor
Pokok Wajib Pajak (NPWP)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy Izin
Tempat Usaha (SITU)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>5.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy Surat Izin
Usaha Perdagangan (SIUP)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>6.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy Tanda
Daftar Perusahaan (TDP)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>7.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Foto ukuran 4 x 6 cm
sebanyak 2 lembar (suami-istri) </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>8.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sertifikat Hak
Milik ( SHM ) tanah milik atau bukti Kepemilikan Kendaraan Bermotor (BPKB) sebagai
agunan apabila diperlukan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>9.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fotocopy Kartu
Keluarga (KK).</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 120.5pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>10.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Neraca perusahaan
dan perincian laba atau rugi.</span></div>
<div class="MsoNormal" style="margin-left: 99.25pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Setelah Anda mengisi formulir dan
menyerahkan dokumen lengkap, anda tinggal menunggu permohonan pinjaman anda
disetujui oleh bank, Bank kemudian akan melakukan proses kredit selanjutnya,
antara lain sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 120.5pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>v<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Meneliti</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Bank
kemudian meneliti kelengkapan dokumen, apakah pemohon memenuhi persyaratan atau
tidak, apakah sektor usahanya yang akan diberikan kredit bagus dan dapat dibiayai
oleh bank, apakah permohon dapat dipercaya, dan apakah pemohon pernah
bermasalah dalam kredit macet.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>v<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Survei Ke Tempat Usaha</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Bank
akan meninjau langsung ketempat usaha anda dan melihat kegiatan usaha Anda.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>v<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Interview atau Wawancara</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Bank
akan melakukan wawancara terhadap pemohon kredit, Biasanya yang ditanyakan
ketika wawancarai adalah tentang tujuan penggunaan kredit dan rencana
pengambilan kredit.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>v<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Analisis Permohinan Kredit</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Setelah
tiga tahap diatas dilalui, terakhir bank akan melakukan penilian terhadap
kredibilitas pemohon kredit, Penilaian tersebut meliputi kemampuan pemohon
kredit melunasi kredit dan bunganya, modal dan kekayaan perusahan apakah sudah
cukup menjalankan usaha, karakter pemohon apakah jujur dan sungguh-sungguh,
jaminan atau agunan ( yang dapat berupa tanah, gedung, atau kendaraan), kondisi
perusahaan apakah berkembang bila diberi kredit bank .</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Lembaga-Lembaga
Keuangan Nonbank</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pengajuan
kredit ke lembaga-lembaga keuangan nonbank pada dasarnya sama dengan pengajuan
kredit ke bank. Tetap ada prosedur, peraturan, maupun persyaratannya, hanya
saja pengajuan kredit ke lembaga keuangan lebih mudah.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>a.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Dasar Hukum</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pada
tahun 1973, pemerintah membuat lembaga keuangan nonbank berdasarkan surat
keputusan Menteri Keuangan No. kep. 38/MK/1972, pasal 2 yang berisi, antara
lain :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 134.7pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Lembaga keuangan
nonbank dapat menghimpun sejumlah dana dengan jalan mengeluarkan kertas
berharga. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 134.7pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Lembaga keuangan
nonbank dapat memberikan kredit utama jangka waktu jangka menengah kepada
perusahaan-perusahaan pemerintah atau swasta . </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 134.7pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Lembaga keuangan nonbank
dapat memberikan penyertaan modal sementara didalam perusahaan atau proyek, sampai
sahamnya dapat diperjual belikan di pasar modal. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 134.7pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Lembaga keuangan
nonbank dapat bertindak sebagai perantara dari perusahaan di Indonesia dan
badan-badan hukum pemerintah untuk mendapatkan sumber permodalan berupa
pinjaman dan pernyertaan modal dari dalam dan luar negeri. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 134.7pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>5.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Lembaga keuangan
nonbank dapat bertindak sebagai perantara dalam melakukan<i> joint venture</i>
didalam dan diluar negeri. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 134.7pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>6.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Lembaga keuangan
nonbank dapat bertindak sebagai perantara dalam mendapatkan tenaga kerja ahli
dan memberikan nasihat keahlian. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 134.7pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>7.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Lembaga keuangan
nonbank dapat melakukan usaha lain dibidang keuangan setelah mendapat
persetujuan dari Menteri Keuangan. </span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 134.7pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 84.5pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">b) Jenis-Jenis
Lembaga Keuangan</span></div>
<div class="MsoNormal" style="margin-left: 120.5pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Jenis-jenis lembaga keuangan nonbank
tersebut, antara lain :</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 134.7pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Lembaga perantara
penerbit dan perdagangan surat berharga (<i>Investment Finance Corporation).</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 134.7pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Lembaga ini
berperan sebagai perantara dan penjamin dalam hal jual beli dan penerbitan
surat berharga seperti saham dan obligasi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 134.7pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Lembaga pembiayaan
pembangunan (<i>Development Finace Corporation)</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 134.7pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Lembaga ini
bertugas menghimpun dana-dana dengan cara menerbitkan kertas-kertas berharga
untuk disalurkan ke perusahaan-perusahaan yang memerlukan dana untuk membiayai
investasi jangka menengah dan panjang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 134.7pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>5.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Lembaga keuangan
lain, seperti perusahaan asuransi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 134.7pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>6.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 106.35pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Modal Venture</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 106.35pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Modal
venture adalah suatu investasi bentuk penyertaan modal yang bersifat sementara
kepada perusahaan pasangan usaha (<i>investee company) </i>yang ingin
mengembangkan usahanya, tetapi mengalami kesulitan dalam permodalan. Biasanya
dana venture ini berasal dari sekelompok investor yang mapan keuangannya,
asuransi, dana pension atau reksa dana, bank ivestasi, dan institusi keuangan
lainnya yang melakukan pengumpulan dana ataupun kemitraan untuk tujuan
investasi tersebut.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 127.6pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>a.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Kriteria Perusahaan
</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 127.6pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Kriteria
perusahaan yang mendapatkan modal venture, antara lain :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 148.85pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Perusahaan yang
telah mempunyai pangsa pasar mapan, tetapi perlu mengembangkan fasilitas produksi
untuk peningkatan kualitas produk.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 148.85pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Perusahaan yang
memiliki pasar yang sedang tumbuh atau memiliki potensi untuk berkembang pesat
dimasa depan .</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 148.85pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Perusahaan yang
akan tetapi melakukan ekspansi usaha, tetapi mengalami kesulitan dana.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 127.6pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>b.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Dasar Hukum</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 127.6pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Berdasarkan
keputusan menteri Republik Indonesia nomor.1251/1988, perusahaan modal ventura
dapat memberikan bantuan teknis yang di perlukan oleh wirausaha.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 127.6pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>c.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fungsi Modal
Ventura</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 127.6pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fungsi
modal ventura, antara lain: </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 148.85pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Untuk mengembangkan
suatu pengembangan suatu penemuan baru.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 148.85pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Untuk mengembangkan
perusahaan yang mengalami kesulitan dana pada tahap awal usaha.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 148.85pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Membantu perusahaan
yang sedang berkembang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 148.85pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Membantu perusahaan
yang mengalami kemunduran usaha.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 148.85pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>5.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Untuk mengembangkan
proyek penelitian dan rekayasa.</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 148.85pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>6.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Untuk mengembangkan
berbagai penggunaan teknologi baru atau alih teknologi dalam negeri maupun luar
negeri.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 127.6pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>d.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Jenis Pembiayaan
Modal Ventura</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 127.6pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Jenis
pembiayaan modal ventura antara lain :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 148.85pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Penyertaan saham</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 148.85pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Jenis
pembiayaan ini memberikan saham secara langsung kepada calon perusahaan
pasangan usaha yang berbentuk perseroan terbatas (PT). perusahaan modal ventura
dalam manajemen perusahan pasangan usaha dan mendapatkan imbalan berupa deviden
atau capital gain.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 148.85pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Membeli obligasi
konversi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 148.85pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pada
jenis pembiayaan ini, calon perusahaan pasangan usaha dari perusahaan modal
ventura mengeluarkan surat obligasi atau surat utang kepada perusahaan modal
ventura, dengan perjanjian akan dikonversikan atau ditukar menjadi saham atau
penyertaan modal pada waktu yang telah disepakati bersama.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 148.85pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pola bagi hasil</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 148.85pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pembiayaan
pada pola bagi hasil perusahaan pasangan usaha memberikan presentase tertentu
dari keuntungan kepada perusahaan modal ventura. Pola bagi hasil yang dapat
dilakukan, antara lain berdasarkan pendapatan yang diperoleh (<i>revenue
sharing),</i> berdasarkan keuntungan bersih (<i>net profit sharing)</i>, dan
berdasarkan perjanjian.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 127.6pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>e.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sumber Modal
Venture</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 127.6pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sumber
modal venture, antara lain :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 148.85pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Investor
perseorangan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 148.85pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Investor institusi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 148.85pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Perusahaan asuransi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 148.85pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Reksadana atau dana
pension</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 148.85pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>5.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Lembaga keuangan internasional</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 148.85pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">PENENTUAN DAN
PENGURUSAN TEMPAT USAHA</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pada
saat anda membuka usaha, salah satu faktor yang paling penting adalah lokasi
usaha. Tempat usaha yang tepat dan strategis akan menentukan kesuksesan usaha
anda, dengan demikian sebagai wirausaha harus mampu memilih tempat yang mampu
memberikan <i>profit</i> (keuntungan) terhadapat usahanya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Lokasi pertokoan </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Ada
beberapa pertimbangan dalam memilih lokasi pertokoan yaitu, sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Tingkat kepadatan penduduk</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Tingkat pendapatan masyarakat calon konsumen</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Banyaknya usaha lain ditempat tersebut</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pertimbangan ekonomis</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Traffic (lalu lintas)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Tingkat persaingan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Keamanan dan akses parker</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span> </span>Lokasi Perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Ada
dua hal yang berhubungan dengan penentuan lokasi perusahaan. Pertama, lokasi
lokasi perkantoran yang disebut dengan tempat kedudukan . Kedua, lokasi
perusahaan yang disebut dengan kediaman.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Hal-hal
yang perlu diperhatikan ketika menentukan tempat usaha kedudukan dan tempat
kediaman, antara lain yaitu :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Badan usaha yang memiliki beberapa perusahaan harus memilih
tempat yang berlainan untuk masing-masing perusahaan tersebut.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pemilihan tempat kediaman perusahaan seringkali tergantung
pada rentabilitas yang diharapkan .</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Lokasi pabrik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Hal-hal
yang mempengaruhi penentuan lokasi pabrik, antara lain :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Kedekatan Dengan Sumber Bahan Produksi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Kedekatan Dengan Konsumen</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Ketersediaan atau Kemudahan Untuk Mendapatkan Tenaga Kerja</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Kemudahan Fasilitas Pengangkutan Dan Transportasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sikap Masyarakat Sekitar Serta Peraturan Pemerintah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="display: none; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="display: none; font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="display: none; font-size: 12pt; line-height: 115%;"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="display: none; margin-left: 39.6pt; text-align: justify; text-indent: -21.6pt;">
<span lang="EN-US" style="display: none; font-size: 12pt; line-height: 115%;"><span>1.1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="display: none; font-size: 12pt; line-height: 115%;"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="display: none; margin-left: 39.6pt; text-align: justify; text-indent: -21.6pt;">
<span lang="EN-US" style="display: none; font-size: 12pt; line-height: 115%;"><span>1.2.<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="display: none; font-size: 12pt; line-height: 115%;"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="display: none; margin-left: 39.6pt; text-align: justify; text-indent: -21.6pt;">
<span lang="EN-US" style="display: none; font-size: 12pt; line-height: 115%;"><span>1.3.<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="display: none; font-size: 12pt; line-height: 115%;"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.6pt; text-align: justify; text-indent: -21.6pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">PENGADAAN FASILITAS
DAN BAHAN BAKU PRODUKSI</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pengadaan Fasilitas
</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Beberapa
hal yang perlu diperhatikan dalam pengadaan fasilitas adalah :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Perencanaan
pekerjaan harus dilakukan dengan matang agar tidak ada mesin yang tidak
terpakai sehingga peralatan serta mesin-mesin dapat digunakan dengan efektif
dan efisien.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pemeliharaan dan
servis rutin peralatan, agar peralatan bisa digunakan secara maksimal tanpa
kendala kerusakan yang akan menghambat produksi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Jaminan keamanan dan
keselamatan kerja. Kesehatan, kebersihan dan penerangan di tempat kerja</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Apabila dalam
membuat produk membutuhkan lebih banyak dari satu mesin, perlu ada pembagian
porsi pekerjaan yang tepat agar tidak ada mesin yang tidak terpakai atau
pekerja yang tidak lancar.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pembagian ruang dan
penetapan mesin (layout) dalam ruang usaha yang tepat sesuai urutan kerja untuk
kelancaran pelaksanaan kegiatan usaha</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>a.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Penentuan Mesin Dan
Peralatan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Penentuan
mesin dan peralatan berkaitan dengan penentuan jenis teknologi, penentuan mesin
produk relatif mudah, namun tetap harus dilakukan dengan teliti. Dalam
menentukan mesin dan peralatan, selain mempertimbangkan faktor teknologi juga
mempertimbangkan faktor nonteknologi, antara lain :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Tenaga ahli yang
akan menggunakan mesin dan peralatan tesebut</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Fasilitas
pemeliharaan dan perbaikan mesin serta peralatan dilokasi usaha.</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Infrastruktur
seperti sarana dan fasilitas pengangkutan untuk membawa mesin sampai ke lokasi
usaha.</span></div>
<div class="MsoNormal" style="margin-left: 102.5pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Ada pula yang membuat daftar tentang
mesin dan peralatan apa saja yang dibutuhkan dalam kegiatan usaha. Mesin dan
peralatan dikelompokan sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Peralatan angkutan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Peralatan
elektronik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Peralatan mekanik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Mesin pabrik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Peralatan lain</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>b.<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Penentuan Gedung Dan Bangunan Lain</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Biaya yang diperlukan untuk membangun gedung dan bangunan
lain dikelompokan menjadi tiga kelompok biaya yaitu :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Biaya pembangunan
gedung</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Biaya pembangunan
jalan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span> </span>Biaya pengurusan tanah.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pengadaan Bahan
Baku Produksi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 63.8pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Apabila
bahan baku produksi harus diimpor dari luar negeri anda perlu mengetahui
berbagai faktor yang dapat mendukung kelancaran pelaksanaan impor, antara lain
:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>a.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Perkembangan harga
produk tersebut, total harga pembeliannya sampai dengan dilokasi perusahaan,
apakah produk tersebut bebas dari pajak impor </span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 3cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>b.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Bahan baku tersebut
dapat di impor dari Negara mana dan bagaimana hubungan dagang kita dengan
Negara tersebut .</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 39.6pt; text-align: justify; text-indent: -21.6pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.5.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">PEREKRUTAN DAN
PENETAPAN SDM (SUMBER DAYA MANUSIA)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.6pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Karyawan
merupakan faktor yang sangat penting bagi wirausaha untuk mencapai tujuan
usahanya, dengan demikian, seorang wirausaha harus dapat memilih dan menentukan
jumlah karyawan yang diperlukan untuk suatu kegitan usaha,. Karyawan yang
mempunyai motivasi kerja, keterampilan kerja, loyalitas, tanggung jawab yang
tinggi, serta menangani bidang kerja yang tepat (<i>the right man on the right
place)</i>.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.6pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Hal-hal
yang berkaitan dengan manajemen sumber daya manusia,antara lain:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>a.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Proses manajemen
sumber daya manusia yang terdiri dari perencanaan sumber daya manusia.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>b.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Tata usaha atau administrasi
kepegawaian ( surat-menyurat dan berkas yang berhubungan dengan karyawan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>c.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Kompensasi dan
kesejahteraan karyawan meliputi penghitungan besar upah atau gaji</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>d.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Jaminan
perlindungan terhadap kecelakaan kerja dan pengawasan keselamatan kerja .</span></div>
<div class="MsoNormal" style="margin-left: 38.7pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Perencanaan Sumber Daya Manusia </span></div>
<div class="MsoNormal" style="margin-left: 38.7pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Analisis jabatan diperlukan untuk
membuat deskripsi pekerjaan (<i>job description) </i>dan spesifikasi pekerjaan
(<i>job specification)</i>. Untuk membuat analisis jabatan diperlukan data-data
antara lain :</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>a.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Nama pekerjaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>b.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Kegiatan yang harus
dikerjakan pada suatu jabatan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>c.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Peralatan atau
mesin yang akan digunakan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>d.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Bahan yang
digunakan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>e.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Wewenang dan
tanggung jawab karyawan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>f.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pendidikan dan
pelatihan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>g.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Kondisi pekerjaan</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>h.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Risiko atau bahaya</span></div>
<div class="MsoNormal" style="margin-left: 38.7pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Dalam menentukan kualifikasi
karyawan ada hal-hal yang perlu diperhatikan, antara lain :</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>a.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pendidikan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>b.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pengalaman kerja</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>c.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Keahlian fisik dan
komunikasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>d.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Tanggung jawab</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>e.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Karakter tenaga
kerja</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>f.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Usia</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>g.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Jenis kelamin</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>h.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Keadaan fisik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>i.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Temperamen</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>j.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Bakat</span></div>
<div class="MsoNormal" style="margin-left: 38.7pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Perekrutan atau Rekrutmen </span></div>
<div class="MsoNormal" style="margin-left: 38.7pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Rekrutmen adalah suatu proses untuk
mencari calon atau kandidat karyawan , buruh, manajer, atau tenaga kerja baru,
untuk memperoleh tenaga kerja yang berkualitas dan sesuai dengan kebutuhan
organisasi , perusahaan dapat melakukan perekrutan secara internal dan eksternal.</span></div>
<div class="MsoNormal" style="margin-left: 38.7pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Seleksi</span></div>
<div class="MsoNormal" style="margin-left: 38.7pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span> </span>Sosialisasi Dan Orientasi</span></div>
<div class="MsoNormal" style="margin-left: 38.7pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pelatihan ( Training ) Dan
Pengembangan</span></div>
<div class="MsoNormal" style="margin-left: 38.7pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Penilaian Prestasi Kerja</span></div>
<div class="MsoNormal" style="margin-left: 38.7pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Promosi, Rotasi, Demosi, Dan Phk</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="display: none; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="display: none; font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="display: none; font-size: 12pt; line-height: 115%;"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="display: none; margin-left: 39.6pt; text-align: justify; text-indent: -21.6pt;">
<span lang="EN-US" style="display: none; font-size: 12pt; line-height: 115%;"><span>1.1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="display: none; font-size: 12pt; line-height: 115%;"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="display: none; margin-left: 39.6pt; text-align: justify; text-indent: -21.6pt;">
<span lang="EN-US" style="display: none; font-size: 12pt; line-height: 115%;"><span>1.2.<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="display: none; font-size: 12pt; line-height: 115%;"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="display: none; margin-left: 39.6pt; text-align: justify; text-indent: -21.6pt;">
<span lang="EN-US" style="display: none; font-size: 12pt; line-height: 115%;"><span>1.3.<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="display: none; font-size: 12pt; line-height: 115%;"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="display: none; margin-left: 39.6pt; text-align: justify; text-indent: -21.6pt;">
<span lang="EN-US" style="display: none; font-size: 12pt; line-height: 115%;"><span>1.4.<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="display: none; font-size: 12pt; line-height: 115%;"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="display: none; margin-left: 39.6pt; text-align: justify; text-indent: -21.6pt;">
<span lang="EN-US" style="display: none; font-size: 12pt; line-height: 115%;"><span>1.5.<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="display: none; font-size: 12pt; line-height: 115%;"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.6pt; text-align: justify; text-indent: -21.6pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.6.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">PERSIAPAN ADMINISTRASI
USAHA</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.6pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Kegagalan
sebuah usaha dapat diawali dari tidak adanya sistem administasi yang teratur,
akurat, detail, dan rapi untuk dijadikan sebuah alat dalam melakukan analisa
kinerja perusahaan dan bagian-bagiannya (departemen, fungsional, dan
divisional)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Administrasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Kata
administrasi berasal dari kata bahasa latin, yaitu <i>ad </i>yang artinya
intensif, dan <i>ministare</i> yang artinya adalah melayani, membatu,
melengkapi, dan memenuhi. Kata ad<i>ministrasi </i>yang sering digunakan dalam
bahasa indonesia berasal dari bahasa belanda yaitu<i> “ administratie” </i>yang
dalam bahasa inggris adalah “<i>administration”.</i> Menurut pendapat jhon M.
P. Fiffer, administrasi adalah digunakan untuk sistem pencatatan, pengorganisasian
, pengelompokan, dan penataan data dari sumber-sumber manusia untuk mencapai
tujuan yang diinginkan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Maksud Dan Tujuan
Administrasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Maksud
dan tujuan dari diterapakan administrasi yang baik dan rapi adalah membantu
kelancaran usaha dan pengelolaan perusahaan, khususnya dalam pencatatan dan
pelaporan hasil usaha. Tujuan penting diterapkan administrsi yang baik adalah sebagai
berikut :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 79.2pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>a.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Mendapatkan
informasi atas kegiatan usaha yang telah dilakukan oleh perusahaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 79.2pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>b.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Mendapatkan data
yang akurat dalam tujuan mengambil keputusan strategis (<i>strategic decision
making process)</i> seperti keputusan pemodalan, keputusan investasi, keputusan
efisien, dan keputasan penetapan harga .</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 79.2pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>c.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Penyusun program
dalam rencana pengembangan usaha seperti waralaba (<i>franchise)</i> atau
lisensi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 79.2pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>d.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Mengetahui kinerja
perusahaan dulu dan sekarang.</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 79.2pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>e.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Memperlancar proses-proses
antar bagi dalam menjalakan pekerjaannya.</span></div>
<div class="MsoNormal" style="margin-left: 61.2pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Adapun kegunaan utama dari catatan
administrasi perusahaan adalah sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>a.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Administrasi
digunakan sebagai alat bukti (catatanya)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>b.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Administrasi digunakan
sebagai alat manajemen (laporanya)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>c.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Administrasi
dibutuhkan sebagai penilian ( catatan dan laporannya)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">kegiatan
administrasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Kegiatan
administrasi atau tata usaha meliputi seluruh pekerjaan pencatatan yang perlu
dilakukan dalam perusahaan, antara lain :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>a.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Menyelenggarakan
pembukuan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>b.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Membuat daftar gaji
karyawan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>c.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Mencatat
penyenggaraan produksi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>d.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Melakukan
surat-menyurat kedalam dan keluar perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>e.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Mencatatan
pesanan-pesanan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>f.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Melakukan
pengarsipan dokumen</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>g.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Menyusun rencana
anggaran perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Jenis Pencatatan
Dalam Administrasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sistem
pencatatan administrasi harus disesuaikan dengan jenis usahanya, administrasi
untuk berskala produksi dimulai proses permintaan dan penawaran bahan baku bunga
proses pendistribusian, sedangkan untuk usaha yang tidak berskala produksi
seperti usaha jasa, perdagangan dan kolsutan tidak ada pencatatan proses
produksi. Sistem pencatatan dan administrasi untuk usaha yang berbasis produksi
dapat digambarkan sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>a.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pada Bagian
Pembelian</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sistem
administrasi dan pencatan yang harus diperhatikan pada bagian pembelian antara
lain:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>§<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Surat-menyurat (komersial)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>§<span style="font: 7pt "Times New Roman";"> </span></span></span><i><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Letter of credit (latauc)</span></i><span lang="EN-US" style="font-size: 12pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>§<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Buku pembelian dan laporan pembelian</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>§<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Buku pengiriman barang dari pemasok (<i>delivery order)</i>
dan tanda terima barang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>§<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Order pembelian (<i>purchasenorder)</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>§<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Catatan transaksi pembelian</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>b.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pada Bagian Proses
Produksi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sistem
administrasi yang harus diperhatikan oleh bagian produksi antara lain :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>§<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Semua kegiatan selama proses produksi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>§<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pencatatan mutu hasil produksi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>§<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pembuatan surat jalan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>§<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pencatatan biaya-biaya selama produksi berlangsung.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>c.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pada Bagian Pemasaran
Dan Penjualan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sistem
administrasi dan pencatatan yang dilakukan bagian pemasaran dan penjualan,
antara lain :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>§<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Hasil dari kegiatan pemasaran dan penjualan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>§<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Data penjualan dicatat dalam buku piutang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>§<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Catatan dari seluruh proses pemasaran dan penjualan yang
nantinya di catat kembali oleh akutansi untuk dihitung pendapatan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>d.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pada Bagian
Keuangan </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">sistem
pencatatan yang sering digunakan dalam manajemen keuangan biasanya terdiri dari
dua jenis, antara lain :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>§<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sistem pencatatan secara continue ( terus-menerus) </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>§<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sistem pencatatan secara periodic. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>e.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Persiapan
Surat-Menyurat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 78pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sebagai
media komunikasi dan informasi, surat memiliki beberapa fungsi, antara lain :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>§<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sebagai alat pengingat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>§<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sebagai pedoman</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>§<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sebagi duta organisasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>§<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sebagai alat bukti tertulis</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>§<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Sebagai sarana promosi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;"><span>§<span style="font: 7pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pengarsipan Dokumen </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Kegiatan
kearsipan merupakan salah satu kegiatan administrasi kantor yang sangat penting
untuk dilakukan dalam sebuah usaha. Menurut George R. Terry, Ph.D dalam buku <i>office</i>
<i>managemenent and control,</i> kearsipan adalah penetapan kertas-kertas dalam
tempat-tempat penyimpanan yang baik, sesuai dengan aturan yang telah ditentukan
terlebih dahulu . dengan demikian, semua dokumen perusahaan perlu disortir,
dicatat, dan disimpan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 99.25pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Langkah-langkah
yang harus dilakukan dalam pengarsipan dokumen, yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pemeriksaan atau penyortiran
dokumen</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pengkodean dokumen</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Penyimpan dokumen</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Pencarian dokumen</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>5.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Penemuan kembali
dokumen.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;"><span>6.<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Menginventariskan
Kekayan Perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Menginventariskan
kekayaan perusahaan adalah mencatat apa saja harta yang dimilki perusahaan,
baik yang berwujud maupun tidak berwujud. Kekayaan perlu dijaga dengan
sebaik-baiknya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 120.5pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Langkah-langkah
yang perlu diperhatikan dalam memelihara investaris, antara lain :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 5cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Menyediakan ruang
penyimpan khusus</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 5cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Menyiapkan peralatan
sesuai dengan tempatnya</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 5cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Membuat kartu untuk
perawatan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 5cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Menepatkan tenaga
terampil dalam penanganan dan pemeliharaan, serta perawatan peralatan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 5cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Mengadakan
pemeriksaan secara teratur</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 5cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Menjaga kebersihan
dan keamanan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 5cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Mengatur penerangan
dan suhu ruangan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 5cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Membuat gudang yang
baik untuk <span> </span>menyimpan barang</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 5cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Membuat pembukuan
keuangan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
Time Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.com1tag:blogger.com,1999:blog-986460361790559224.post-65562751362656185522012-12-10T14:56:00.001-08:002012-12-10T14:56:44.882-08:00JENIS-JENIS BROWSER DAN FITUR-FITUR YANG ADA<!--[if !mso]>
<style>
v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style>
<![endif]--><!--[if gte mso 9]><xml>
<o:OfficeDocumentSettings>
<o:RelyOnVML/>
<o:AllowPNG/>
</o:OfficeDocumentSettings>
</xml><![endif]--><!--[if gte mso 9]><xml>
<w:WordDocument>
<w:View>Normal</w:View>
<w:Zoom>0</w:Zoom>
<w:TrackMoves>false</w:TrackMoves>
<w:TrackFormatting/>
<w:PunctuationKerning/>
<w:ValidateAgainstSchemas/>
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF/>
<w:LidThemeOther>IN</w:LidThemeOther>
<w:LidThemeAsian>X-NONE</w:LidThemeAsian>
<w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables/>
<w:SnapToGridInCell/>
<w:WrapTextWithPunct/>
<w:UseAsianBreakRules/>
<w:DontGrowAutofit/>
<w:SplitPgBreakAndParaMark/>
<w:DontVertAlignCellWithSp/>
<w:DontBreakConstrainedForcedTables/>
<w:DontVertAlignInTxbx/>
<w:Word11KerningPairs/>
<w:CachedColBalance/>
</w:Compatibility>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
<m:lMargin m:val="0"/>
<m:rMargin m:val="0"/>
<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
</m:mathPr></w:WordDocument>
</xml><![endif]--><!--[if gte mso 9]><xml>
<w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
DefSemiHidden="true" DefQFormat="false" DefPriority="99"
LatentStyleCount="267">
<w:LsdException Locked="false" Priority="0" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Normal"/>
<w:LsdException Locked="false" Priority="9" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="heading 1"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9"/>
<w:LsdException Locked="false" Priority="39" Name="toc 1"/>
<w:LsdException Locked="false" Priority="39" Name="toc 2"/>
<w:LsdException Locked="false" Priority="39" Name="toc 3"/>
<w:LsdException Locked="false" Priority="39" Name="toc 4"/>
<w:LsdException Locked="false" Priority="39" Name="toc 5"/>
<w:LsdException Locked="false" Priority="39" Name="toc 6"/>
<w:LsdException Locked="false" Priority="39" Name="toc 7"/>
<w:LsdException Locked="false" Priority="39" Name="toc 8"/>
<w:LsdException Locked="false" Priority="39" Name="toc 9"/>
<w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption"/>
<w:LsdException Locked="false" Priority="10" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" Priority="11" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" Priority="22" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" Priority="59" SemiHidden="false"
UnhideWhenUsed="false" Name="Table Grid"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading"/>
</w:LatentStyles>
</xml><![endif]--><!--[if gte mso 10]>
<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-qformat:yes;
mso-style-parent:"";
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin-top:0cm;
mso-para-margin-right:0cm;
mso-para-margin-bottom:6.0pt;
mso-para-margin-left:0cm;
line-height:115%;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;
mso-fareast-language:EN-US;}
</style>
<![endif]-->
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify; text-indent: 21.3pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;">Web Browser
adalah perangkat lunak yang berfungsi menampilkan dan melakukan interaksi
dengan dokumen-dokumen yang disediakan oleh server web. Web sendiri adalah
kumpulan jaringan berisi dokumen dan tersambung satu dengan yang lain, yang
dikenal sebagai World Wide Web. Jenis-jenis browser antara lain:</span></div>
<div class="MsoNormal" style="line-height: normal; margin: 6pt 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span></b><b><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Google Chrome</span></b><span style="font-family: "Comic Sans MS"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;">Web Browser buatan Google ini mulai
banyak digunakan oleh pencinta <span> </span>internet,
Google dengan menggunakan mesin rendering WebKit. Proyek sumber terbukanya
sendiri dinamakan Chromium. Google Chrome membutuhkan memory yang lebih sedikit
dibandingkan dengan Mozila Firefox dan ukuran aplikasinya lebih kecil.</span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify;">
<b><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Fitur-Fitur
yang ada :</span></b><span style="font-family: "Comic Sans MS"; font-size: 12pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify; text-indent: -14.7pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>a.<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Drag
and Drop Download, </span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">dapat
dengan mudah menyeret download file dari chrome ke dekstop atau folder lain
dikomputer.</span><span style="font-family: "Comic Sans MS"; font-size: 12pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify; text-indent: -14.7pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>b.<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Resources
Page, </span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">bagian
ini berguna untuk webmaster dan siapa saja yang memiliki situs dan ingin tahu
seberapa cepat situsnya di browser.</span><span style="font-family: "Comic Sans MS"; font-size: 12pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify; text-indent: -14.7pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>c.<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Task
Manager, </span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">untuk
melihat sumber daya memori dan CPU yang dikonsumsi oleh setiap tab.</span><span style="font-family: "Comic Sans MS"; font-size: 12pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify; text-indent: -14.7pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>d.<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Perhitungan
cepat dari Addres Bar, dapat </span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">melakukan perhitungan dengan mengetikkan angka di address bar,
seperti kalkulator, misalnya kiat ketikkan 12*5 dan tunggu sebentar maka akan
muncul hasilnya</span><span style="font-family: "Comic Sans MS"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 6pt 0cm 0.0001pt 1cm; text-align: justify; text-indent: -1cm;">
<b><span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span></b><b><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Internet Explorer (IE)</span></b><span style="font-family: "Comic Sans MS"; font-size: 12pt;">
</span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;">IE adalah Web Browser bawaan dari
Windows, ketika kita menginstall Windows kita langsung mendapatkan Internet
Explorer langsung pada komputer kita, disingkat IE atau MSIE, adalah sebuah
browser web proprieter yang gratis dari Microsoft.</span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify;">
<b><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Fitur-fitur yang ada :</span></b></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Hardware Acceleration, fitur ini akan membantu ketika
Anda sedang membuka website yang megandung konten grafis yang berat</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Add-on Performance Advisor, </span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">fitur satu ini memungkinkan Anda untuk menonaktifkan atau menghapus add on
yang menurut Anda tidak perlu.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Enhanced Tabs, </span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">fitur ini memungkinkan Anda memindahkan tab antar jendela dengan melepasnya
dari tab bar dan memindahkannya ke jendela lain, dan halaman yang Anda buka
masih tetap akan berjalan ketika tabnya Anda pindahkan.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Internet Explorer 9 menggunakan Bing sebagai <i>search
engine</i>-nya.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>5.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Download Manager, </span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">untuk membuat daftar tentang file yang kita unduh dari internet. Anda pun
memungkinkan untuk melakukan jeda pada file yang akan Anda unduh,
bahkan Download Manager ini pun memberikan peringatan kepada Anda
jika file yang Anda unduh ini mengandung file yang berbahaya.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>6.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Pin to Task</span><span style="font-family: "Comic Sans MS"; font-size: 12pt;"> salah satu keunggulan Internet Explorer adalah kemampuannya menyematkan
alamat web ke dalam taskbar desktop Anda. Hal ini hanya berlaku untuk sistem
operasi Windows 7 saja. Jadi jika Anda sering mengunjungi website
tersebut, Anda bisa menggesernya ke dalam taskbar, dan Anda hanya perlu menekan
ikon yang berada pada taskbar Anda untuk mengunjungi situs Anda tersebut, dan
Anda bisa melihat pengaturan atau berita terkini tentang situs Anda hanya
dengan menekan klik kanan pada mouse pada ikon tersebut.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.5pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>7.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">All in One Box, </span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">untuk melakukan pencarian web. Perbedaannya hanya terdapat pada <i>search
engine</i>, jika Google Chrome menggunakan Google sebagai mesin pencarinya,
maka Internet Explorer 9 menggunakan Bing sebagai <i>search engine</i>-nya.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 6pt 0cm 0.0001pt 21.25pt; text-align: justify; text-indent: -21.25pt;">
<b><span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>3.<span style="font: 7pt "Times New Roman";"> </span></span></span></b><b><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Opera</span></b><span style="font-family: "Comic Sans MS"; font-size: 12pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;">Opera adalah penjelajah web dan paket perangkat lunak
Internet antar-platform. Opera terdiri dari kumpulan perangkat lunak untuk
Internet seperti penjelajah web, serta perangkat lunak untuk membaca dan
mengirim surat elektronik. Opera browser juga menyediakan browser untuk
perangkat mobile yang disebut juga operamini dan operamobile. </span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify;">
<b><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Fitur-fitur yang ada :</span></b><span style="font-family: "Comic Sans MS"; font-size: 12pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Tab stacking adalah fitur baru dimana anda bisa
mengumpulkan banyak tab didalam<span> </span>sebuah
tab. Ini sangat memudahkan anda yang akan<span>
</span>membuka banyak tab dan mengumpulkannya berdasarkan kategori tertentu,
misalkan saja news anda kumpulkan dalam 1 tab dan social network juga anda
kumpulkan dalam 1 tab sendiri.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Mouse gesture, untuk memudahkan anda dalam
mengendalikan browser secara cepat menggunakan gerakan mouse. Caranya sangat
mudah sekali.cukup tahan dan tekan tombol kanan mouse anda dibrowser untuk
mengetahui semua perintah mouse gesture yang bisa anda manfaatkan.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Opera turbo,fitur ini penting ketika anda menggunakan
koneksi dengan kecepatan yang lambat (wifi umum, dsb) ini juga bisa anda
gunakan untuk menghemet biaya jika anda sedang menggunakan koneksi internet
dengan biaya volume based.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Opera link, untuk mensinkronisasikan data personalisasi
opera seperti speed dial, bookmark, notes,dan data lainnya antara browser opera
dikomputer anda dan browser opera didevise anda( opera mobile,opera mini, dll)</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>5.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Password manager, untuk memudahkan anda dalam mengisi
username dan password. Anda cukup menyimpan password dan user name tersebut
saat pertama kali mengakses website. Dan selanjutnya opera akan otomatis
mengisikannya untuk anda.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 6pt 0cm 0.0001pt 21.25pt; text-align: justify; text-indent: -21.25pt;">
<b><span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span></b><b><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Flock</span></b></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;">Flock adalah sebuah penjelajah web yang
berspesialisasi pada penyediaan fitur jaringan. Browser ini dibuat menggunakan
codebase Mozilla’s Firefox Pada tanggal 16 Juni 2008.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify;">
<b><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Fitur-Fitur yang ada :</span></b></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>a.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Photo Uploader, Upload foto ke layanan situs sosial
seperti Flickr, Facebook, Twitter, My Space menggunakan menu photo uploader.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>b.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">People Sidebar, sidebar yang satu ini merupakan media
yang memudahkan kita untuk mengakses empat web site keren, yaitu Facebook,
Flickr, Twitter, dan YouTube.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>c.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Webmail, fitur untuk mencek email tanpa harus membuka
langsung alamat webnya.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>d.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Blog Editor, </span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Aplikasi ini hampir mirip dengan addon Mozila
Firefox, Performancing atau ScribFire. Bedanya, tentu saja, aplikasi ini telah
disempurnakan dengan menambahkan fitur-fitur yang baru. Tidak hanya bisa
digunakan untuk menulis draft sebuah posting dan melakukan publish semata,
namun bisa juga untuk memasukan file multimedia yang tersebar di jejaring
sosial ke blog yang kita miliki. Dengan menggunakan fitur ini, kita bisa dengan
cara offline pada saat menuliskan artikel. Koneksi ke internet hanya digunakan
pada saat kita membutuhkan untuk melakukan publikasi dari tulisan blog
tersebut.</span><span style="font-family: "Comic Sans MS"; font-size: 12pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>e.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Media Bar, Bar yang bakal muncul di atas halaman yang
sedang kita navigasi ini bakal menunjukkan karya-karya keren dari user Flickr
dengan aspek rasio 1:1. Walaupun agak menghalangi pandangan kita dalam
bernavigasi, jika kita buka bar ini tentunya, <i>foto-foto indah</i> yang
terpampang di sana akan membuat kita tersenyum dan melanjutkan browsing dengan
menggeser-geser ke kanan foto-foto keren tersebut..</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>f.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Accounts And Services Sidebar, sidebar ini bakal
ngebantu kita buat login ke beberapa website pilihan Flock, sehingga
mempermudah akses kita. Sayangnya, sebaiknya tidak digunakan di <i>shared
computer</i>..</span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">
</span><span style="font-family: "Comic Sans MS"; font-size: 12pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>g.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Web Clipboard, </span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Dengan menggunakan fitur ini, kita dengan leluasa
mengambil konten-konten dari web berupa teks, tautan ataupun gambar untuk
disimpan dan dapat digunakan sewaktu-waktu dengan cara yang mudah, yakni cukup
dengan cara click and drag.</span><span style="font-family: "Comic Sans MS"; font-size: 12pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 6pt 0cm 0.0001pt 21.25pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>5.<span style="font: 7pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Safari</span></b><span style="font-family: "Comic Sans MS"; font-size: 12pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;">Safari adalah sebuah penjelajah web buatan Apple Inc.
yang awalnya ditujukan khusus bagi sistem operasi Mac OS. Safari dibundel
bersama Mac OS X dan merupakan penjelajah web default di sistem operasi
tersebut sejak Mac OS X v10.3. tetapi sekarang safari memiliki versi Windowsnya</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify;">
<b><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Fitur-Fitur yang ada :</span></b><span style="font-family: "Comic Sans MS"; font-size: 12pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>a.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">iCloud Tabs, melalui fitur ini kita bisa sinkronisasi
data atau menyimpan file di iCloud.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>b.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Offline Reading List, dapat menyimpan artikel menarik
dalam satu daftar dan tidak menggunakan lagi koneksi internet untuk membuka
artikel yang sudah ada pada Reading List.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>c.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Photo Library, dapat mempermudah untuk mengupload
photo dan video yang kita miliki.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>d.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Nitro Engine, m</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">engelola</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">Aplikasi web lebih</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">cepat</span><span style="font-family: "Comic Sans MS"; font-size: 12pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>e.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Cover Flow, t</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">ampilan bookmark dan history lebih</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">nyaman</span><span style="font-family: "Comic Sans MS"; font-size: 12pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>f.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Smart Address Field</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>g.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Smart Search Field</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 6pt 0cm 0.0001pt 21.25pt; text-align: justify; text-indent: -21.25pt;">
<b><span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>6.<span style="font: 7pt "Times New Roman";"> </span></span></span></b><b><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Avant Browser </span></b><b><span style="font-family: "Comic Sans MS"; font-size: 12pt;"></span></b></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;">Avant Browser adalah browser yang cepat, stabil,
user-friendly, dan merupakan multiwindow browser. Memang engine yang dipakai
adalah engine IE. Akan tetapi Avant Browser memiliki kelebihan dibandingkan IE.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 1cm; text-align: justify; text-indent: -7.1pt;">
<b><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Fitur-Fitur
yang ada:<span> </span></span></b><span style="font-family: "Comic Sans MS"; font-size: 12pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>a.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">AutoFills, membantu pengguna untuk menghafal password
web, dan mengisi password untuk pengguna dengan 1 klik..</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>b.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">RSS Reader, Memungkinkan pengguna untuk membaca RSS /
ATOM feed seperti browsing halaman web. Dan pengguna dapat menyimpan feed
favorit mereka sebagai penanda.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>c.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Popup / iklan Blockers, Mudah menghilangkan banner AD
yang tidak diinginkan, Flash iklan dan pop-up secara otomatis ke halaman
bandwidth menyimpan.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>d.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Melindungi Kerahasiaan, Melindungi privasi pengguna
dengan menghapus semua jejak browsing: Typed URL, otomatis selesai, Cookie,
Sejarah, Internet Files dll.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>e.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Profil penyimpanan online, menyimpan pengguna ‘penanda,
RSS Feeds, konfigurasi atau web password etc, dalam Avant Online Storage.
Dengan cara ini, pengguna dapat mengakses data pribadi dari mana saja, kantor,
rumah atau internet kafe, dan tidak perlu khawatir tentang kehilangan data
ketika mereka kembali instalasi Windows</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>f.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Flash Animation Filter, Lebih dari 85% dari semua
animasi flash di halaman web advertising. File flash ini dia akan besar, dan
biasanya memakan waktu hingga 90% dari ukuran halaman yang anda kunjungi.
Dengan Avant Browser Anda dapat menyimpan bandwidth oleh memblokir download
file flash ini hanya dengan satu klik mudah. Avant Browser juga menyediakan
pilihan untuk memblok download gambar, video, suara dan komponen ActiveX.
Dengan pilihan ini pengguna dapat mengendalikan mereka bandwidth dan
mempercepat loading halaman</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>g.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Multi-Window Browsing, user pada beberapa halaman web
secara bersamaan. Semua halaman dapat dibuka dengan mudah dihentikan, refresh,
tutup atau diatur dengan satu klik.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>h.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Built-in Search Engine, Avant Browser menyediakan
built-in mesin pencari. Dilengkapi dengan mesin pencari memungkinkan pengguna
untuk mencari halaman web, gambar, grup, direktori, berita, lirik dan software
di Internet</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>i.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Customizable Skins, Expresikan kreativitas Anda dengan
membuat skin untuk menggunakan Avant khusus, mudah untuk menggunakan program
bernama Avant Browser Skin, atau menggunakan salah satu dari banyak dan beragam
skin yang dibuat oleh pengguna lain.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 6pt 0cm 0.0001pt 21.25pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>7.<span style="font: 7pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Mozilla Firefox</span></b><span style="font-family: "Comic Sans MS"; font-size: 12pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;">Mozilla Firefox (aslinya bernama Phoenix dan kemudian
untuk sesaat dikenal sebagai Mozilla Firebird) adalah penjelajah web
antar-platform gratis yang dikembangkan oleh Yayasan Mozilla dan ratusan
sukarelawan. Web Browser berlogo kucing api ini menjadi pilihan untuk banyak
pengguna internet diseluruh dunia.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify;">
<b><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Fitur-Fitur yang ada :</span></b><span style="font-family: "Comic Sans MS"; font-size: 12pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>a.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Sync, </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">fitur</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">untuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">mensinkronisasi data di browser seperti setting, </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;"><span> </span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">add-on,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">thema</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">dan bookmarks dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">cara data</span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">-</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">data</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">tersebut di simpan di server
kemudian</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">ketika</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">kita</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">pindah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">computer</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">memakai browser tersebut</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">ditempat lain, kita</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">bias</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">mensingkronkannya</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12pt;">dengan browser lama kita</span><span style="font-family: "Comic Sans MS"; font-size: 12pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>b.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Inspektur Page View 3D</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>c.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">CSS text-size-adjust</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>d.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Style Editor CSS</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12pt;"><span>e.<span style="font: 7pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12pt;">Firefox Notification<b> </b></span></div>
<br />Time Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.com9tag:blogger.com,1999:blog-986460361790559224.post-77526183875993945102012-12-10T14:52:00.000-08:002012-12-10T14:52:49.860-08:00WH Question<!--[if gte mso 9]><xml>
<w:WordDocument>
<w:View>Normal</w:View>
<w:Zoom>0</w:Zoom>
<w:TrackMoves/>
<w:TrackFormatting/>
<w:PunctuationKerning/>
<w:ValidateAgainstSchemas/>
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF/>
<w:LidThemeOther>IN</w:LidThemeOther>
<w:LidThemeAsian>X-NONE</w:LidThemeAsian>
<w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables/>
<w:SnapToGridInCell/>
<w:WrapTextWithPunct/>
<w:UseAsianBreakRules/>
<w:DontGrowAutofit/>
<w:SplitPgBreakAndParaMark/>
<w:DontVertAlignCellWithSp/>
<w:DontBreakConstrainedForcedTables/>
<w:DontVertAlignInTxbx/>
<w:Word11KerningPairs/>
<w:CachedColBalance/>
</w:Compatibility>
<w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
<m:lMargin m:val="0"/>
<m:rMargin m:val="0"/>
<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
</m:mathPr></w:WordDocument>
</xml><![endif]--><!--[if gte mso 9]><xml>
<w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
DefSemiHidden="true" DefQFormat="false" DefPriority="99"
LatentStyleCount="267">
<w:LsdException Locked="false" Priority="0" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Normal"/>
<w:LsdException Locked="false" Priority="9" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="heading 1"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9"/>
<w:LsdException Locked="false" Priority="39" Name="toc 1"/>
<w:LsdException Locked="false" Priority="39" Name="toc 2"/>
<w:LsdException Locked="false" Priority="39" Name="toc 3"/>
<w:LsdException Locked="false" Priority="39" Name="toc 4"/>
<w:LsdException Locked="false" Priority="39" Name="toc 5"/>
<w:LsdException Locked="false" Priority="39" Name="toc 6"/>
<w:LsdException Locked="false" Priority="39" Name="toc 7"/>
<w:LsdException Locked="false" Priority="39" Name="toc 8"/>
<w:LsdException Locked="false" Priority="39" Name="toc 9"/>
<w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption"/>
<w:LsdException Locked="false" Priority="10" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" Priority="11" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" Priority="22" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" Priority="59" SemiHidden="false"
UnhideWhenUsed="false" Name="Table Grid"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading"/>
</w:LatentStyles>
</xml><![endif]--><!--[if gte mso 10]>
<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-qformat:yes;
mso-style-parent:"";
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin:0cm;
mso-para-margin-bottom:.0001pt;
line-height:115%;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;
mso-fareast-language:EN-US;}
</style>
<![endif]-->
<div class="MsoNormal" style="line-height: normal;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";">Wh- Question di awali dengan
8W 1 H, yaitu:</span><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="line-height: normal;">
<br /></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";"><span> </span>1. What</span><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";"><span> </span>2. When</span><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";"><span> </span>3. Where</span><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";"><span> </span>4. Who</span><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";"><span> </span>5. Whom</span><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";"><span> </span>6. Whose</span><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";"><span> </span>7. Which</span><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";"><span> </span>8. Why</span><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";"><span> </span>9. How</span><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="line-height: normal;">
<br /></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";">Perhatikan contoh sederhana
berikut ini:</span><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="line-height: normal;">
<br /></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";">Susie invites Alex to her
party tonight.</span><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="line-height: normal;">
<br /></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";"><span> </span>* Who invites Alex to her party tonight?</span><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";"><span> </span>* What does Susie do to Alex to her party
tonight?</span><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";"><span> </span>* Whom does Susie invite to her party
tonight?</span><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";"><span> </span>* Where does Susie invite Alex tonight?</span><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";"><span> </span>* When does Susie invite Alex to her party?</span><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="line-height: normal;">
<br /></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="EN-US" style="font-family: "Times New Roman","serif";">Perhatikan kelima contoh
kalimat diatas!. Bahwa kita tidak menggunakan do, does, atau did setelah who.
Sedangkan do, does, did dipakai untuk selainnya.</span><span style="font-family: "Times New Roman","serif";"></span></div>
<br />Time Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.com0tag:blogger.com,1999:blog-986460361790559224.post-30510692780281033462012-12-10T14:45:00.004-08:002012-12-10T14:45:45.588-08:00Kumpulan Tenses<!--[if gte mso 9]><xml>
<w:WordDocument>
<w:View>Normal</w:View>
<w:Zoom>0</w:Zoom>
<w:TrackMoves/>
<w:TrackFormatting/>
<w:PunctuationKerning/>
<w:ValidateAgainstSchemas/>
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF/>
<w:LidThemeOther>IN</w:LidThemeOther>
<w:LidThemeAsian>X-NONE</w:LidThemeAsian>
<w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables/>
<w:SnapToGridInCell/>
<w:WrapTextWithPunct/>
<w:UseAsianBreakRules/>
<w:DontGrowAutofit/>
<w:SplitPgBreakAndParaMark/>
<w:DontVertAlignCellWithSp/>
<w:DontBreakConstrainedForcedTables/>
<w:DontVertAlignInTxbx/>
<w:Word11KerningPairs/>
<w:CachedColBalance/>
</w:Compatibility>
<w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
<m:lMargin m:val="0"/>
<m:rMargin m:val="0"/>
<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
</m:mathPr></w:WordDocument>
</xml><![endif]--><!--[if gte mso 9]><xml>
<w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
DefSemiHidden="true" DefQFormat="false" DefPriority="99"
LatentStyleCount="267">
<w:LsdException Locked="false" Priority="0" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Normal"/>
<w:LsdException Locked="false" Priority="9" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="heading 1"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9"/>
<w:LsdException Locked="false" Priority="39" Name="toc 1"/>
<w:LsdException Locked="false" Priority="39" Name="toc 2"/>
<w:LsdException Locked="false" Priority="39" Name="toc 3"/>
<w:LsdException Locked="false" Priority="39" Name="toc 4"/>
<w:LsdException Locked="false" Priority="39" Name="toc 5"/>
<w:LsdException Locked="false" Priority="39" Name="toc 6"/>
<w:LsdException Locked="false" Priority="39" Name="toc 7"/>
<w:LsdException Locked="false" Priority="39" Name="toc 8"/>
<w:LsdException Locked="false" Priority="39" Name="toc 9"/>
<w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption"/>
<w:LsdException Locked="false" Priority="10" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" Priority="11" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" Priority="22" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" Priority="59" SemiHidden="false"
UnhideWhenUsed="false" Name="Table Grid"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading"/>
</w:LatentStyles>
</xml><![endif]--><!--[if gte mso 10]>
<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-qformat:yes;
mso-style-parent:"";
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin:0cm;
mso-para-margin-bottom:.0001pt;
line-height:115%;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;
mso-fareast-language:EN-US;}
</style>
<![endif]-->
<br />
<div class="MsoNormal">
<span style="background: none repeat scroll 0% 0% white; color: #0a0a0a; font-family: "Times New Roman","serif";">a. Simple Present Tense (Waktu Sekarang
Sederhana)</span><span style="color: #0a0a0a; font-family: "Times New Roman","serif";"><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Rumus :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">+ } S + V1 + O/C</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">- } S + Do/does + not + V1 + O/C</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">? } Do/does + S + V1 + O/C</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Example :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">+ } Sisca Reads book everyday</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">- } Sisca does not Read book everyday</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">? } does Sisca Read book everyday</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Yes He does / No He does not (doesn’t)</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">For I, We, You, They = do</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">He, She, It = Does</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Contoh kalimat :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) She is a new people here.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) He plays football every morning</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) She isn’t a new people here.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) He does not playing football every morning.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Is she a new people here?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) How playing football every morning?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">b. Present Continuous Tense (Waktu Berlangsung
Sekarang)</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Menerangkan suatu perbuatan yabg sedang
berlangsungpada waktu sekarang.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Rumus :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">+ } S + Be + V1 + ing + O/C >> + } They
are playing badmintoon now</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">- } S + Be + not + V1 + ing + O/C >> – }
They are not playing badmintoon now</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">? } Be + S + V1 + ing + O/C >> ? } Are
they palaying badmintoon now ?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Yes They are / no they are not</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">For I = am</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">They, we, you = are</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">He, She, It = Is</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Contoh dalam kalimat :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) He is playing badminton now</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) He isn’t playing badminton now.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Is he playing badminton now.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">c. Present Perfect Tense (Waktu Sempurna
Sekarang)</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Rumus :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">subject+auxiliary verb+main verb</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Contoh :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) you have eaten mine.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) she has not been to Rome</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) have you finished?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">d. Present Perfect Continuous Tense (Waktu
Berlangsung Sempurna Sekarang)</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Rumus :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+): S + have/has + been + Ving</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-): S + have/has + not + been + Ving</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?): Have/has + S + been + Ving</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Contoh :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) She has been going to Malang since evening.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) We have been riding a horse for three days</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) She hasn’t been going to Malang since
evening.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) We haven’t been riding a horse for three
days.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Has she been going to Malang ?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Have He been riding a horse for three days ?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">2. Past Tense (Waktu Lampau)</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">a. Simple Past Tense (Waktu Lampau Sederhana)</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Rumus :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">+} S+Be+Was/Were+O/C</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">-} S+Be+Was/Were+not+O/C</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">?} Be+Was/Were+ S+O/C</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Example :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">+} We were at school yesterday</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">-} We were not at school yesterday</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">?} were we at school yesterday ?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">For I, He, She, It = Was</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">They, we, you = were</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Contoh :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) I saw a good film last night</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) He came here last month</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) I saw not a good film last night</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) He came not last month</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Saw I a good film last night</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Came He here last month</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">b. Past Continuous Tense (Waktu Berlangsung
Lampau)</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Rumus :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+): S + was/were + Ving</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-): S + was/were + NOT + Ving</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?): Was/Were + S + Ving</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Contoh :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) He was watching television all afternoon
last week</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) They were talking about sport when I met him</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) He wasn’t watching television all afternoon
last week</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) They weren’t talking about sport when I met
him</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Was He watching television all afternoon
last week</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Were they talking about sport when I met him</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">c. Past Perfect Tense (Waktu Sempurna Lampau)</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Rumus :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">subject+auxiliary verb HAVE+main verb</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+): S + had + V3</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-): S + had + not + V3</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?): Had + S + V3</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Contoh :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) When my brother arrived , I had painted my
motor cycle</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) The ship had left before I arrived</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) When my brother arrived , I hadn’t painted
my motor cycle</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) The ship hadn’t left before I arrived</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Had I my motor cycle , when my brother
arrived ?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Had the ship left before I arrived?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">d. Past Perfect Continuous Tense (Waktu
Berlangsung Sempurna Lampau)</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Rumus :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">subject+auxiliary verb HAVE+auxiliary verb
BE+main verb</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Contoh :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) They had been living there for two month</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) When they washed my drees , your father had
been playing badminton</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) They hadn’t been living there for two month</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) When they washed my dress , your father
hadn’t been playing badminton</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Had they been living there for two month?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) When they washed my dress , had your father
been playing badminton ?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">3. Future Tense (Akan Datang)</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">a. Simple Future Tense (Waktu Akan Datang
Sederhana)</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Rumus :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">subject+auxiliary verb WILL+main verb</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Contoh :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) I will visit to yogyakarta tomorrow.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) he will met girl friend by seven o’clock</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Will he go to America next month?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) President shall at Nederland the day after
tomorrow.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) President shall not at Nederland the day
after tomorrow.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Shall President at Nederland the day after
tomorrow?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">b. Future Continuous Tense (Waktu Berlangsung
Akan Datang)</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Rumus :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">subject+auxiliary verb WILL+auxiliary verb
BE+main verb</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Contoh :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) I will be writing a comic.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) I will be studying tomorrow night.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) I will not writing a comic.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) I will not be studying tomorrow night.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Will I be writing a comic ?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Will I be studying tomorrow night ?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">c. Future Perfect Tense (Waktu Sempurna Akan
Datang)</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Rumus :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">subject+auxiliary verb WILL+auxiliary verb
HAVE+main verb</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Contoh :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) Iwill havefinishedby 10am.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) Youwill haveforgottenme by then.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) Shewillnothavegoneto school.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) Wewillnothaveleft.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Willyou havearrived?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Willthey havereceivedit?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">d. Future Perfect Continuous Tense (Waktu
Berlangsung Sempurna Akan Datang)</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Rumus :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">subject+auxiliary verb WILL+auxiliary verb
HAVE+auxiliary verb BE+main verb</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Contoh :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) I will have been reading a news paper.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) He will have been listening music.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) I will haven’t been reading a news paper.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) He will haven’t listening a music.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Will I have been riding a news paper ?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Will He have listening a music ?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">4. Past Future Tense (Akan Datang Di Waktu
Lampau)</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">a. Past Future Tense (Waktu Akan Datang Di Waktu
Lampau)</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Rumus :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Positif: S + would + V1</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Negatif: S + would + not + V1</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Tanya: Would + S + V1</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Contoh :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) He would come if you invited him.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) They would buy a home the previous day.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) He wouldn’t come if invited him.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) They wouldn’t buy a home the previous day.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Would He come if invited him ?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Would they buy a home the previous day ?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">b. Past Future Continuous Tense (Waktu Akan
Sedang Terjadi Diwaktu Lampau)</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Rumus :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Positif: S + would + be + Ving</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Negatif: S + would + not + be + Ving</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Tanya: Would + S + be + Ving</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Contoh :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) I should be swimming at this time the
following day.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) I shall be sliping at 10 o’clock tomorrow.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) I shouldn’t be swimming at this time the
following day.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) I shalln’t be sleeping at 10 o’clock
tomorrow.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Shall I be swimming at this time the
following day ?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Shall I be sleeping at10 o’clock tomorrow ?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">c. Past Future Perfect Tense (Waktu Akan Sudah
Selesai Di Waktu Lampau)</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Rumus :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Positif: S + would + have + V3</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Negatif: S + would + not + have + V3</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Tanya: Would + S + have + V3</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Contoh :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) He would have graduated if he had studies
hard.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) Nonok will have studied moth by the end of
this week.</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) He wouldn’t have gone if he had met his
darling</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) Nonok will have not studied month by the end
of this week</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Would He have gone if he had met his darling
?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Will Nonok have studied month by the end of
this week ?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">d. Past Future Perfect Continuous Tense</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(Waktu Yang Sudah Sedang Berlangsung Pada Waktu
Lampau)</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Rumus :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Positif: S + would + have + been + Ving</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Negatif: S + would + not + have + been + Ving</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Tanya: Would + S + have + been + Ving</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Contoh :</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">Rianawati would have been speaking English for
two years</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) Mrs. Anisa Munif would have been walking
here for seventeen years</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(+) Rianawati would have been speaking English
for two years</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) Mrs. Anisa Munif wouldn’t have been walking
here for seventeen year</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(-) Rianawati wouldn’t have been speaking
English for two years</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Would Mrs. Anisa Munif have been walking
here for seventeen years?</span><br />
<br />
<span style="background: none repeat scroll 0% 0% white;">(?) Would Rianawati have been speaking English
for two years?</span></span></div>
Time Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.com0tag:blogger.com,1999:blog-986460361790559224.post-55955347084210754252012-11-23T21:35:00.001-08:002012-11-23T21:35:25.594-08:00Macam-Macam Surga dan Neraka<!--[if gte mso 9]><xml>
<w:WordDocument>
<w:View>Normal</w:View>
<w:Zoom>0</w:Zoom>
<w:TrackMoves/>
<w:TrackFormatting/>
<w:PunctuationKerning/>
<w:ValidateAgainstSchemas/>
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF/>
<w:LidThemeOther>IN</w:LidThemeOther>
<w:LidThemeAsian>X-NONE</w:LidThemeAsian>
<w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables/>
<w:SnapToGridInCell/>
<w:WrapTextWithPunct/>
<w:UseAsianBreakRules/>
<w:DontGrowAutofit/>
<w:SplitPgBreakAndParaMark/>
<w:DontVertAlignCellWithSp/>
<w:DontBreakConstrainedForcedTables/>
<w:DontVertAlignInTxbx/>
<w:Word11KerningPairs/>
<w:CachedColBalance/>
</w:Compatibility>
<w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
<m:lMargin m:val="0"/>
<m:rMargin m:val="0"/>
<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
</m:mathPr></w:WordDocument>
</xml><![endif]--><!--[if gte mso 9]><xml>
<w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
DefSemiHidden="true" DefQFormat="false" DefPriority="99"
LatentStyleCount="267">
<w:LsdException Locked="false" Priority="0" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Normal"/>
<w:LsdException Locked="false" Priority="9" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="heading 1"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9"/>
<w:LsdException Locked="false" Priority="39" Name="toc 1"/>
<w:LsdException Locked="false" Priority="39" Name="toc 2"/>
<w:LsdException Locked="false" Priority="39" Name="toc 3"/>
<w:LsdException Locked="false" Priority="39" Name="toc 4"/>
<w:LsdException Locked="false" Priority="39" Name="toc 5"/>
<w:LsdException Locked="false" Priority="39" Name="toc 6"/>
<w:LsdException Locked="false" Priority="39" Name="toc 7"/>
<w:LsdException Locked="false" Priority="39" Name="toc 8"/>
<w:LsdException Locked="false" Priority="39" Name="toc 9"/>
<w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption"/>
<w:LsdException Locked="false" Priority="10" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" Priority="11" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" Priority="22" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" Priority="59" SemiHidden="false"
UnhideWhenUsed="false" Name="Table Grid"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading"/>
</w:LatentStyles>
</xml><![endif]--><!--[if gte mso 10]>
<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-qformat:yes;
mso-style-parent:"";
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin-top:0cm;
mso-para-margin-right:0cm;
mso-para-margin-bottom:10.0pt;
mso-para-margin-left:0cm;
line-height:115%;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;
mso-fareast-language:EN-US;}
</style>
<![endif]-->
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surga</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Surga
Firdaus</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengenai
surga firdaus ini, dalam Al Qur’an, surat Al Kahfi, ayat 107, Allah swt. telah
menegaskan: “sesungguhnya orang-orang yang beriman dan mengerjakan amal shaleh
bagi mereka adalah ‘surga firdaus menjadi tempat tinggal”.<br />
Juga penegasanya dalam Al Qur’an, surat Al Mu’minuun, ayat 9-11.<br />
“Dan orang-orang yang memelihara shalat: Mereka itu adalah orang – orang yang
akan mewarisi (yaitu) yang bakal mewarisi surga firdaus, mereka kekal di
dalamnya”.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Surga Adn</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Surga ‘Adn
ini telah banyak sekali dijelaskan dalam Al Qur’an. yaitu sebagai berikut:
Firman Allah swt. di dalam surat Thaaha, tepatnya ayat 76.<br />
“(Yakni) surga ‘Adn yang dibawahnya mengalir sungai-sungai, didalamnya mereka
kekal. dan itulah (merupakan) balasan bagi orang yang ( dalam keaddan ) bersih
( saat didunianya dari berbagai dosa )”.<br />
Firman-nya lagi didalam surat Shaad, ayat 50 :<br />
“(Yaitu) surga’Adn yang pintu – pintunya terbuka bagi mereka”.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Surga
Na’iim</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam Al
Qur’an surat al Hajj, ayat 56. Allah swt. telah menegaskan :<br />
” Maka orang – orang beriman dan mengerjakan amal shaleh ada di dalam surga
yang penuh kenikmatan”.<br />
Firman-nya lagi dalam surat Al Luqman, ayat 8 :<br />
“Sesungguhnya orang – orang yang beriman dan mengerjakan amal shaleh, bagi
mereka bakal mendapat surga yang penuh kenikmatan”.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Surga
Ma’wa</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Banyak
sekali didalam Al Qur’an dijelaskan, antara lain :<br />
Surat As Sajdah, ayat 19 Allah swt. menegaskan:<br />
“Adapun orang – orang yang beriman dan mengerjakan amal shaleh. maka bagi
mereka mendapat surga – surga tempat kediaman, merupakan pahala pada apa yang
telah mereka:kerjakan”.<br />
Firman-nya lagi didalam surat An Nizat, ayat 41:<br />
“Maka sesungguhnya surga ma’walah tempat tinggal(nya)”.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5. Surga
Darussalam.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengenai
surga Darussalam ini, telah banyak dijelaskan didalam Al Qur’an, diantaranya
ialah : Dalam surat Yunus, ayat 25 :<br />
“Dan allah meriyeru (manusia) ke Darussalam (yakni surga),<br />
dan memimpin orang yang dikhendaki-nya kepada jalan yang lurus”.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6. Surga
Daarul Muqoomah.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sesuai
dengan penegasan allah swt. di dalam Al Qur’an, surat Faathir, ayat 34-35:<br />
“Dan berkatalah mereka : Segala puji bagi allah yang telah mengapus (rasa) duka
cita dari kami. Sesungguhnya Tuhan kami adalah Maha Pengmpun lagi Maha
Mensyukuri: Yang memberi tempat kami di dalam tempat yang kekal (surga) dan
karunia-nya”.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7. Surga
maqoomul Amiin.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sesuai
dangan penegasan Allah swt. didalam Al Qur’an, surat Ad Dukhan, ayat 51:<br />
“sesungguhnya orang – orang yang bertawakal tinggal didalam tempat yang aman
(surga)”.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">8. Surga
Khuldi.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Di dalam Al
Qur’an tepatnya surat Al Furqaan, ayat 15, Allah swt. telah menegaskan :<br />
“Katakanlah : “Apa (siksa) yang seperti itu yang baik, atau surga yang kekal,
yang telah dijanjikan kepada orang-orang yang bertakwa, sebagai balasan dan
kediaman kembali mereka”.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Neraka</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Huthamah.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nama ini
tercantum dalam Al-Qur’an Surat Al-Humazah (104) ayat 4-5.<br />
didalamya ditempati orang-orang yahudi.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Hawiyah.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nama neraka
ini tercantum dalam Al-Quran Surat Al-Qori’ah (101) ayat 9-10.<br />
didalamnya ditempati orang-orang munafik dan orang-orang kafir.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Jahannam.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nama neraka
ini tercantum dalam Al-Quran Surat al-hijr (15) ayat 43.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. jahim.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nama neraka
ini tercantum dalam Al-Quran surat As-Syu’araa (26) ayat 91.<br />
didalamnya ditempati orang-orang musyrik.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5. Saqar.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nama neraka
ini tercantum dalam Al-Quran Surat Al-Muddatstsir (26) ayat 26-27,42.<br />
didalamnya ditempati orang-orang penyembah berhala.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6. Sa’ir.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nama neraka
ini tercantum dalam Al-Qur’an Surat An-Nisa’ (4) ayat 10; Surat Al-Mulk (67)
ayat 5,10,11 dan lain-lain.<br />
Di dalamnya ditempati orang-orang Nasrani.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7. Wail.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nama neraka
ini tercantum dalam Al-Quran Surat Al-Muthaffifin, ayat 1-3.</span></div>
Time Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.com0tag:blogger.com,1999:blog-986460361790559224.post-9553809356522340232012-08-25T22:39:00.000-07:002012-08-25T22:40:14.002-07:00Cara Maen Emulator Playstation 1, 2dan 3 (PS1 PS2 PS3) di Komputer PC Lebih Maksimal dan Mudah<!--[if !mso]>
<style>
v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style>
<![endif]--><!--[if gte mso 9]><xml>
<w:WordDocument>
<w:View>Normal</w:View>
<w:Zoom>0</w:Zoom>
<w:TrackMoves>false</w:TrackMoves>
<w:TrackFormatting/>
<w:PunctuationKerning/>
<w:ValidateAgainstSchemas/>
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF/>
<w:LidThemeOther>IN</w:LidThemeOther>
<w:LidThemeAsian>X-NONE</w:LidThemeAsian>
<w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables/>
<w:SnapToGridInCell/>
<w:WrapTextWithPunct/>
<w:UseAsianBreakRules/>
<w:DontGrowAutofit/>
<w:SplitPgBreakAndParaMark/>
<w:DontVertAlignCellWithSp/>
<w:DontBreakConstrainedForcedTables/>
<w:DontVertAlignInTxbx/>
<w:Word11KerningPairs/>
<w:CachedColBalance/>
</w:Compatibility>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
<m:lMargin m:val="0"/>
<m:rMargin m:val="0"/>
<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
</m:mathPr></w:WordDocument>
</xml><![endif]--><!--[if gte mso 9]><xml>
<w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
DefSemiHidden="true" DefQFormat="false" DefPriority="99"
LatentStyleCount="267">
<w:LsdException Locked="false" Priority="0" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Normal"/>
<w:LsdException Locked="false" Priority="9" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="heading 1"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9"/>
<w:LsdException Locked="false" Priority="39" Name="toc 1"/>
<w:LsdException Locked="false" Priority="39" Name="toc 2"/>
<w:LsdException Locked="false" Priority="39" Name="toc 3"/>
<w:LsdException Locked="false" Priority="39" Name="toc 4"/>
<w:LsdException Locked="false" Priority="39" Name="toc 5"/>
<w:LsdException Locked="false" Priority="39" Name="toc 6"/>
<w:LsdException Locked="false" Priority="39" Name="toc 7"/>
<w:LsdException Locked="false" Priority="39" Name="toc 8"/>
<w:LsdException Locked="false" Priority="39" Name="toc 9"/>
<w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption"/>
<w:LsdException Locked="false" Priority="10" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" Priority="11" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" Priority="22" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" Priority="59" SemiHidden="false"
UnhideWhenUsed="false" Name="Table Grid"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading"/>
</w:LatentStyles>
</xml><![endif]--><!--[if gte mso 10]>
<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-qformat:yes;
mso-style-parent:"";
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin-top:0cm;
mso-para-margin-right:0cm;
mso-para-margin-bottom:6.0pt;
mso-para-margin-left:0cm;
text-align:justify;
text-indent:42.55pt;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:"Times New Roman";
mso-fareast-theme-font:minor-fareast;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;}
</style>
<![endif]-->
<br />
<div class="MsoNormal">
Admin
mau berbagi kesenangan dengan pembaca sekalian. Bagi para kamoe2 yang mau maen
game PS1 ataupun PS2 di komputer pc ato laptop bisa memakai <a href="http://en.wikipedia.org/wiki/Emulator" title="Emulator">emulator</a>. Bermain
ps1 di pc tidak terlalu banyak makan memory, aplikasi ini sangat ringan dan
tidak perlu di instal. Aplikasi ini disebut dengan emulator ps1, jenis emulator
terbaik untuk ps1 menurut saya yaitu PSX1 V1.13, karna tidak perlu lagi
menggunakan plugin. Kalo PS2 harus butuh speck hardware yang lebih tinggi lagi.
Untuk dapat menggunakan emulator ini, kamu harus menyiapkan file biosnya, maka
emulator dapat berjalan dengan tampilan pertama seperti kita bermain di ps1 dan
ps2 seperti biasa.</div>
<div class="MsoNormal">
<a href="http://bosgentongs.files.wordpress.com/2010/09/ps1-emulator.jpg"><span style="color: blue; text-decoration: none;"><img alt="http://bosgentongs.files.wordpress.com/2010/09/ps1-emulator.jpg?w=500" border="0" height="407" src="file:///C:/Users/MULTY/AppData/Local/Temp/msohtmlclip1/01/clip_image001.jpg" width="500" /></span></a></div>
<div class="MsoNormal">
<b><span style="font-family: "Calibri","sans-serif";">===Emulator PS1 dan Toolsnya===</span></b></div>
<div class="MsoNormal">
Di
sini saya ingin memberikan referensi tentang setingan terbaik untuk emulator
PS1. Yang dibutuhkan:</div>
<div class="MsoNormal">
1.
Emulator PSX v1.1.3. + Bios PS1</div>
<div class="MsoNormal">
kamu2
dapat mendonlotnya di sini udha termasuk biosnya ja lho tinggal extract n maen
(baek kan aku heee…!). Neh saya ngasih biosPS1nya yang latest version ’en
diperkirakan akan meningkatkan tingkat proses emulasi menjadi terbaik.</div>
<div class="MsoNormal">
<a href="http://www.ziddu.com/download/11528376/PSX1.13.zip.html" target="_blank"><b><span style="color: red; font-family: "Calibri","sans-serif";">Download Program PSX 1.1.2 DISINI
<Kalo tidak bisa Silahkan Klik link yang dibawahnya> </span></b></a></div>
<div class="MsoNormal">
<a href="http://www.ziddu.com/download/13430115/PSX1.13BiosMemoryCard.zip.html" target="_blank">Download PSX 1.13 + Bios + Memory card (new link)</a></div>
<div class="MsoNormal">
2.
yang pasti <a href="http://en.wikipedia.org/wiki/Compact_Disc" title="Compact Disc">CD</a> PS1nya.</div>
<div class="MsoNormal">
3.
Nero CD Tools ataw sejenisnya. Alternatifnya bisa dengan <a href="http://cdburnerxp.se/" title="CDBurnerXP">CDBurnerXP</a> ato juga bisa
gunain daemon tools, alkohol 120% ato <a href="http://poweriso.com/" title="PowerISO">Power ISO</a>. yang penting bisa tuk buat cd image n dibuat
virtual cd image juga. Enaknya sih game dari CD sudah di bikin iso/image CD.
biar loadingnya cepet dan CD drivenya awet.</div>
<div class="MsoNormal">
Ini
untuk buat file image. File image tu artinya file satu CD dikompres dan
disimpan ke dalam harddisk. Dapat disimpan sebagai file ISO ato NRG ato juga
bin. Jadi nggak bikin rusak CD ato <a href="http://en.wikipedia.org/wiki/DVD" title="DVD">DVD</a> Qta ya kan…:)</div>
<div class="MsoNormal">
4.
Game Pad. alias stcik</div>
<div class="MsoNormal">
Byar
makin extrim. klo gak punya juga gak pa2. gak dipaksa tuk beli. Karena pakek
keyboard juga bisa</div>
<div class="MsoNormal">
<b><span style="font-family: "Calibri","sans-serif";">===CARA MAEN PS1===</span></b></div>
<div class="MsoNormal">
Nah
gimana cara maennya???? gampang kug nich aku kasih preview dikit cara maennya</div>
<div class="MsoNormal">
1.
extrack dulu hasil downloatan kmu tadi. lalu buka file psxfin.exe ntar muncul
kayak gini</div>
<div class="MsoNormal">
2.
Lho Trus gimana Kug gak keluar gamenya??? Yaw siapkan dulu gamenya masukan
cdnya lalu buat CD imagenya. Setelah itu kita load gamenya Misal disini game
megaman</div>
<div class="MsoNormal">
Nah
jadi dech… utuk setingan laennya bisa dikonfigurasi di File>Configuration</div>
<div class="MsoNormal">
<a href="http://bosgentongs.files.wordpress.com/2010/09/cara-m4.jpg"><span style="color: blue; text-decoration: none;"><img alt="http://bosgentongs.files.wordpress.com/2010/09/cara-m3.jpg?w=500" border="0" height="341" src="file:///C:/Users/MULTY/AppData/Local/Temp/msohtmlclip1/01/clip_image002.jpg" width="418" /></span></a></div>
<div class="MsoNormal">
<b><span style="font-family: "Calibri","sans-serif";">===CARA KONFIGURASI PSX (emulator PS1)===</span></b></div>
<div class="MsoNormal">
Nah
kan dari komentar2 di bawah banyak yang menaynyakan gimana sich caranya
mengkonfigurasi PSX 1 ini??? Kug gak jalan kug error??? Nah banyak sekali
pertanyaat tentang itu. Oleh karena itu disini saya akan memberikan tutorial
khusus dalam bentuk pdf. Biar gampang bacanya …<span style="font-family: Wingdings;">J</span>
langsung aja yah..</div>
<div class="MsoNormal">
<a href="http://bosgentongs.files.wordpress.com/2010/09/bosgentongs-tutorial-emulator-ps1-psx-and-onfiguration.docx">Bosgentongs
tutorial Emulator Ps1 PSX And onfiguration</a></div>
<a href="http://bosgentongs.files.wordpress.com/2010/09/cara-m4.jpg"><span style="color: blue; text-decoration: none;"><img alt="http://bosgentongs.files.wordpress.com/2010/09/cara-m2.jpg?w=300&h=248" border="0" height="248" src="file:///C:/Users/MULTY/AppData/Local/Temp/msohtmlclip1/01/clip_image003.jpg" width="300" /></span></a><br />
<div class="MsoNormal">
<b><span style="font-family: "Calibri","sans-serif";">===Membuat ISO dari CD </span></b><a href="http://maps.google.com/maps?ll=40.745367,-73.947977&spn=0.01,0.01&q=40.745367,-73.947977%20%28MoMA%20PS1%29&t=h" title="MoMA PS1">PS 1</a><b><span style="font-family: "Calibri","sans-serif";">===</span></b></div>
<div class="MsoNormal">
Untuk
menghemat waktu loading serta biar CD ROM kita awet sebaiknya saat maen jangan
menggunakan Kaset tapi gunakan <a href="http://en.wikipedia.org/wiki/Virtual_drive" title="Virtual drive">Virtual
CD</a></div>
<div class="MsoNormal">
Nah
gimana Buat Virtual CDnya??? Gampang Kug bisa menggunakan POWER ISO</div>
<div class="MsoNormal">
<a href="http://www.ziddu.com/download/13823328/PowerISO4.7FullByBosgentongs.rar.html" target="_blank">Download POWER ISO 4.7 FULL Di SINI</a></div>
<div class="MsoNormal">
Bingung
nGunain Power ISO Silahakn baca Blog Teman saya Nich… <img alt=":)" border="0" height="15" src="file:///C:/Users/MULTY/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="15" /><a href="http://iblogoblog.blogspot.com/2010/07/cara-menggunakan-software-power-iso.html" target="_blank">Klik di sini tuk masuk my friends blog- Cara menggunakan Power
ISO</a></div>
<div class="MsoNormal">
<b><span style="font-family: "Calibri","sans-serif";">===TAMBAHAN dari Mz Teuku: Masalah Memory Card
PS1===</span></b></div>
<div class="MsoNormal">
1.
Buka psx tanpa load game, trus buka file dan config. Pilih tab <a href="http://en.wikipedia.org/wiki/Memory_card" title="Memory card">memory
cards</a>. <a href="http://maps.google.com/maps?ll=41.1,22.2&spn=0.1,0.1&q=41.1,22.2%20%28Notia%29&t=h" title="Notia">Nanti</a> di slot 1 ada tanda , pilih dan setelah terbuka ketik
nama memori yg mw di buat, ex : dan ok maka file nya berformat (.bin). Setelah
itu exit psxnya. Begitu juga untuk slot 2 tapi dengan nama memorycard yg
berbeda.</div>
<div class="MsoNormal">
<b><span style="font-family: "Calibri","sans-serif";">open psx-config->memory
cards->…->memoriku->ok->tutup psx</span></b></div>
<div class="MsoNormal">
2.
Sekarang buka psx tanpa load game, tunggu sampai muncul tampilan memory card
dan cd player. Pilih memory card agar file yang kita buat td dibaca oleh sistem
psx. setelah terbuka maka tutup lagi (pilih exit).</div>
<div class="MsoNormal">
3.
Yang terakhir, buka game yg mau dimainkan dan pilih reset agar sistem diulang
dr pertama.</div>
<div class="MsoNormal">
Semoga
membantu teman2.</div>
<div class="MsoNormal">
<b><span style="font-family: "Calibri","sans-serif";">===REQUIREMENT Emulator PS1===</span></b></div>
<div class="MsoNormal">
Lalu
Persayaratannya minimal apa ja??</div>
<div class="MsoNormal">
Yach
seperti game2 emulator mini laennya Persyaratan pada PC Yaitu:</div>
<div class="MsoNormal">
-
Minimal pentium 3 prosesor mendukung MMX,SSE,SSE2,SSE3,SSSE3,SSE 4.1</div>
<div class="MsoNormal">
-
OS WindowXP / Linux/ Ubuntu</div>
<div class="MsoNormal">
-
VGA 16 mb</div>
<div class="MsoNormal">
-
Joystiek 2 buah (kalo gak punya keyboard juga gak pa2)</div>
<div class="MsoNormal">
-
Memory 512 mb</div>
<div class="MsoNormal">
-
Hardisk Minimal 5 Gb untuk menyimpan beberapa file2 Image CD gamenya</div>
<div class="MsoNormal">
<b><span style="font-family: "Calibri","sans-serif";">===GAME GAME PS1===</span></b></div>
<div class="MsoNormal">
owh
yach kelupaan yang mau download file2 iso PS1 isa di sini gan menurut aku situs
ini yang paling lengkap lho…</div>
<div class="MsoNormal">
<a href="http://www.emuparadise.org/roms/psx/"><b><span style="color: blue; font-family: "Calibri","sans-serif";">http://www.emuparadise.org/roms/psx/</span></b></a><b><span style="font-family: "Calibri","sans-serif";"> </span></b></div>
<div class="MsoNormal">
<a href="http://bosgentongs.files.wordpress.com/2010/09/cara-m4.jpg"><span style="color: blue; text-decoration: none;"><img alt="http://bosgentongs.files.wordpress.com/2010/09/cara-m4.jpg?w=500" border="0" height="340" src="file:///C:/Users/MULTY/AppData/Local/Temp/msohtmlclip1/01/clip_image005.jpg" width="416" /></span></a></div>
<div class="MsoNormal">
Jika
setelah di download dan di ekstract file RAR nya ternyata <b><span style="font-family: "Calibri","sans-serif";">file game nya berformat ECM</span></b> dan
gak bisa dimaenin..jangan panik dulu…</div>
<div class="MsoNormal">
Ada
banyak jalan menuju ke masa lalu…</div>
<div class="MsoNormal">
Jika
kejadiannya seperti di atas..maka ikutin langkah2 dibawah ini..</div>
<div class="MsoNormal">
Pertama..Donlot
ECM Tool terlebih dahulu..</div>
<div class="MsoNormal">
<a href="http://www.ziddu.com/download/13934267/ecmtools_bybosgentongs.rar.html" target="_blank"><b><span style="color: blue; font-family: "Calibri","sans-serif";">DOWNLOAD ECM
Tool.rar</span></b></a></div>
<div class="MsoNormal">
1.
Setelah di donlot, ekstract file ecm tool.rar tersebut kedalam folder game yang
berformat ECM tadi..</div>
<div class="MsoNormal">
<a href="http://bosgentongs.files.wordpress.com/2010/09/ecm-file.jpg"><span style="color: blue; text-decoration: none;"><img alt="http://bosgentongs.files.wordpress.com/2010/09/ecm-file.jpg?w=500" border="0" height="118" src="file:///C:/Users/MULTY/AppData/Local/Temp/msohtmlclip1/01/clip_image006.jpg" width="275" /></span></a></div>
<div class="MsoNormal">
2.
Setelah di ekstract maka drag/seret/tarik file game yang berformat ECM ke unecm</div>
<div class="MsoNormal">
<a href="http://bosgentongs.files.wordpress.com/2010/09/drag.jpg"><span style="color: blue; text-decoration: none;"><img alt="http://bosgentongs.files.wordpress.com/2010/09/drag.jpg?w=300&h=113" border="0" height="113" src="file:///C:/Users/MULTY/AppData/Local/Temp/msohtmlclip1/01/clip_image007.jpg" width="300" /></span></a></div>
<div class="MsoNormal">
3.
Setelah itu akan muncul dos decoding</div>
<div class="MsoNormal">
4.
Tunggu sampai selesai..</div>
<div class="MsoNormal">
5.
Setelah selesai coding maka akan ada file game baru dengan format BIN/IMG/image/ISO</div>
<div class="MsoNormal">
6.
Maka file tersebut [format BIN/IMG/image/ISO] sudah bisa dipakai..</div>
<div class="MsoNormal">
<b><span style="font-family: "Calibri","sans-serif";">*saran:</span></b></div>
<div class="MsoNormal">
Jika
selesai di coding dari file ECM ke file BIN/IMG/image/ISO maka sebaiknya file
ECM nya di hapus/delet aja..biar gak menuhin hardisk..</div>
<div class="MsoNormal">
<b><span style="font-family: "Calibri","sans-serif";">===CHEAT / CODE BREAKER GAME SHARK PS1===</span></b></div>
<div class="MsoNormal">
Terkadang
ada saja game-game yang kita mainkan, membuat kita frustasi, dan stress.
Mungkin karena terlalu sulit, dan dengan kemampuan yang kita miliki kita tidak
dapat mengatasi tantangan yang diberikan oleh game. Namun dengan codebreaker
tentu kita bisa mempermudah jalannya permainan (cheat).Tentunya teman-teman
sudah terbiasa menggunakan CodeBreaker atau Game Shark di konsol PS One yang
temen-temen miliki. Namun, bagaimana cara menggunakan CodeBreaker atau
Gameshark di PSX Emulator?</div>
<div class="MsoNormal">
Nah
dari koment2 di bawah banyak temen2 yang merasa kesulitan tuk memenangkan misi
game2 tertentu… lalu bagaimana dengan emulator ini apakah ada gamesharknya…???
Oh tentu ada donk namanya <b><span style="font-family: "Calibri","sans-serif";">PEC alias PSX Emulator
Cheater </span></b></div>
<div class="MsoNormal">
<a href="http://www.ziddu.com/download/13934310/PECPSXemulatorcheater2.2ByBosgentongs.rar.html" target="_blank"><b><span style="color: blue; font-family: "Calibri","sans-serif";">DOWNLOAD PEC PSX
EMULATOR CHEATER</span></b></a></div>
<div class="MsoNormal">
Lalu
bagaimana cara menggunakannya???</div>
<div class="MsoNormal">
1.Open
psx emulation cheater/PEC</div>
<div class="MsoNormal">
2.Cari
nama game yg mo km pke kodenya</div>
<div class="MsoNormal">
3.Kalo
g ada, bisa ditambah ndiri database gamenya. Klo gak ada ntar aku kasuh tau
cara nambah databese code gamcheat gamenya</div>
<div class="MsoNormal">
4.
PEC jangan di CLOSE</div>
<div class="MsoNormal">
5.
Jalankan emulator PSX nya</div>
<div class="MsoNormal">
6.
Pilih file tekken.iso</div>
<div class="MsoNormal">
7.
Lihat hasilnya cheat berhasil</div>
<div class="MsoNormal">
<b><span style="font-family: "Calibri","sans-serif";">Untuk pengguna yang menggunaka emulator ePSXe
1.7 nich cara menggunakan PECnya:</span></b></div>
<div class="MsoNormal">
1.
Download “PEC”, lalu pindahkan ke folder tempat ePSXe berada masukan ke folder
“Plugin”, klik kanan pilih “Extract Here”.</div>
<div class="MsoNormal">
2.
Setelah di Extract, jalankan ePSXe lalu pilih Video Pluginnya, klik Config
=> Video, lalu pilih Video Plugin-nya (PSX EMULATION CHEATER 2.5) kemudian
klik ok.</div>
<div class="MsoNormal">
3.
Kali ini game yang saya mainkan adalah Harvest Moon Back to Nature, karena game
tersebut tidak ada di dalam daftar “PEC”, Silahkan ditambah sendiri database
yang sudah yasa jelaskan di di bawah.</div>
<div class="MsoNormal">
4.
Lalu jalankan ePSXe, klik menu File => Run CDROM, akan tampil peringatan,
lalu klik OK kemudian pilih GPU Plugin anda, (Video Plugin yang saya pakai
adalah Pete’s DX6 D3D Drivers 1.76), pilihlah Video Plugin yang sesuai dengan
settingan ePSXe di komputer anda. Kemudian Klik OK.</div>
<div class="MsoNormal">
5.
Nih, tralalaa… Cheat yang ku buat udah berhasil.</div>
<div class="MsoNormal">
<b><span style="font-family: "Calibri","sans-serif";">Saya akan menjelaskan cara membuat dan
menambahkan Cheatnya. </span></b></div>
<div class="MsoNormal">
*
jalankan “PEC”, lalu klik Menu File => User Database,</div>
<div class="MsoNormal">
*
Lalu klik add Cheat, ubah nama titlenya menjadi Harvest Moon Back to Nature
kemudian masukan code cheatnya misal misal 8005BCCC FFFF utk infinite
money</div>
<div class="MsoNormal">
*
klik add, setelah selesai klik ok =>yes.</div>
<div class="MsoNormal">
*
Setelah berhasil membuat cheat, buka kembali User Database contreng/centanglah
Cheat Harvest Moon Back to Nature, lalu klik OK. nanti akan muncul tulisan
Userdb has been modified.Save Changes?klik YES</div>
<div class="MsoNormal">
*
Klik send cheat to plugin,muncul tulisan Waiting for plugin kalo tidak keluar
konfirmasi klik menu File=> Send Cheat To Plugin</div>
<div class="MsoNormal">
Apabila
cheat game yang dicari masih kagak ada bingung mencari kode cheatnya nich aku
berikan link tempat mencari code cheatnya/GameShark-nya bisa dicari di
situs SuperCheats</div>
<div class="MsoNormal">
<a href="http://www.supercheats.com/"><b><span style="color: blue; font-family: "Calibri","sans-serif";">http://www.supercheats.com/</span></b></a><b><span style="font-family: "Calibri","sans-serif";"> </span></b></div>
<div class="MsoNormal">
Kalo
memang anda lagi males menari di internet atau gak puna koneksi internet bisa <b><span style="font-family: "Calibri","sans-serif";">menggunakan CD asli gameshark PSnya</span></b>
lho Nich caranya</div>
<div class="MsoNormal">
1.
Pertama, buka PSX Emulator yang teman-teman miliki.</div>
<div class="MsoNormal">
2.
Masukan CD CodeBreaker atau GameShark yang teman-teman miliki ke dalam CD ROM.</div>
<div class="MsoNormal">
3.
Pada PSX Emulator, klik File > Insert CD Drive, pilih Drive yang digunakan
dan biarkan PSX Emulator berjalan dengan sendirinya.</div>
<div class="MsoNormal">
4.
Setelah muncul menu pada Code Breaker atau Game Shark, pada PSX Emulator, klik
File > Save State, dan simpanlah dengan nama codebreaker pada direktory yang
teman-teman sukai.</div>
<div class="MsoNormal">
5.
Kemudian, restart PSX Emulator.</div>
<div class="MsoNormal">
6.
Setelah PSX Emulator terbuka kembali, klik file dan pilih Insert CD Image.
Pilih game PS One yang teman-teman miliki, dan tentunya sudah dalam bentu ISO
(CD Image)</div>
<div class="MsoNormal">
7.
Ketika sudah terlpilih, klik file dan pilih Load State.</div>
<div class="MsoNormal">
8.
Pilih file codebreaker.psv yang teman-teman simpan tadi (Statenya CodeBreaker).</div>
<div class="MsoNormal">
9.
Nah, sekarang CodeBreaker sudah siap digunakan, dan tinggal pilih game yang
ingin di-cheat.</div>
<div class="MsoNormal">
Okey
Dech Selamat mencoba yawwe… Have nice Games………! <img alt=":)" border="0" height="15" src="file:///C:/Users/MULTY/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="15" /><img alt=":)" border="0" height="15" src="file:///C:/Users/MULTY/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="15" /></div>
<div class="MsoNormal">
<b><span style="font-family: "Calibri","sans-serif";">===EMULATOR PLAYSTATION 2 PS2===</span></b></div>
<div class="MsoNormal">
Wah
karena banyak yang request nich tentang bagaimana cara maen emulator game PS2
di komputer oleh temen2 nah aku buatin nich… Let’s Check it out!</div>
<div class="MsoNormal">
<a href="http://bosgentongs.files.wordpress.com/2010/09/pcsx2.jpeg"><span style="color: blue; text-decoration: none;"><img alt="http://bosgentongs.files.wordpress.com/2010/09/pcsx2.jpeg?w=500" border="0" height="60" src="file:///C:/Users/MULTY/AppData/Local/Temp/msohtmlclip1/01/clip_image008.jpg" width="160" /></span></a></div>
<div class="MsoNormal">
Pernahkah
anda berpikir untuk memainkan game Playstation2 favorit anda di PC? Atau apakah
anda tdk berniat membeli konsole PS2 tapi punya komputer dan ingin mencoba
memainkannya di komputer anda??</div>
<div class="MsoNormal">
Yap,seperti
yang anda ketahui,komputer di desain untuk dapat melakukan berbagai peran
device tertentu seperti vcd/dvd,mp3,recorder,dll tentu tidak mustahil untuk
digunakan sebagai alat untuk memainkan game ps2.Pertanyaan nya sekarang adalah
bagaimana caranya??</div>
<div class="MsoNormal">
Bagi
anda penggemar PS2,mungkin ini adalah cara yang praktis untuk memamfaatkan
komputer anda untuk bermain PS2.karena disini kita hanya perlu satu aplikasi
untuk bisa menjalankan nya (PCSX2 Emulator). Kenapa ku milih pcsx2??? Yach
karena bagiku emulator ini cara njalaninnya mudah alias gampang banget tinggal
extrack and main. Gampang kan???? <img alt=":)" border="0" height="15" src="file:///C:/Users/MULTY/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="15" /></div>
<div class="MsoNormal">
pada
aplikasi ini memang diperlukan spek komputer yang tinggi.agar game yang anda
jalankan bisa berjalan lancar, alias membutuhkan spek komputer yang tinggi.</div>
<div class="MsoNormal">
Masalah
yang biasa timbul adalah “Error opening GS Plugin“. untuk trouble seperti ini
sudah banyak sekali yang mengalami, dan sampai saat ini saya juga belum bisa
memberikan solusi nya, tapi usahakan (rekomendasikan) untuk memperhatikan
hal-hal sebagai berikut.</div>
<div class="MsoNormal">
Spesifikasi
untuk kartu grafis: Harus dilengkapi dengan feature Pixel Shader TM, paling
tidak mesti yang Versi 1.3 yang digunakan sebagai plugin GSDX9. Saya
rekomendasukan agar memakai VGA Card ATI Radeon yang 9250/9550 atau bisa juga
yang Ge-Force FX 5200 Ultimate/ 6800. Dan sebagai GS Plugin bawaan PCSX 2.09
memerlukan paling tidak (minimum) Pixel Shader yang memiliki versi 2++.</div>
<div class="MsoNormal">
Lho
mana downloadtan PCSX2 nya??? okey dech aku kasih linknya + biosnya secara
gratis tis tis… Enak kan…aplikasi nya anda bisa diunduh di link di bawah ni
broo.</div>
<div class="MsoNormal">
<a href="http://www.ziddu.com/download/11721292/PCSX20.9.6Biosfull.7z.html" target="_blank">DOWNLOAD PCSX2 + BIOS FULL</a></div>
<div class="MsoNormal">
<a href="http://bosgentongs.files.wordpress.com/2010/09/tampilan-pcsx2.jpg"><span style="color: blue; text-decoration: none;"><img alt="http://bosgentongs.files.wordpress.com/2010/09/tampilan-pcsx2.jpg?w=500&h=287" border="0" height="287" src="file:///C:/Users/MULTY/AppData/Local/Temp/msohtmlclip1/01/clip_image009.jpg" width="500" /></span></a></div>
<div class="MsoNormal">
Ehm
lama gak update artikelnya ternyata ada versi terbaru emulator PS2 versi
lanjutan dari <b><span style="font-family: "Calibri","sans-serif";">PCSX2 0.9.7 r3113 beta</span></b><br />
versi yang satu ini menggunakan plugin terbaru yang lebih stabil dari versi
sebelumnya lebih SIP degh pokoknya….<br />
silahkan langsung sedot…</div>
<div class="MsoNormal">
<a href="http://eu.emudev.org/pcsx2/mirror.php?id=win-setup" target="_blank"><b><span style="color: blue; font-family: "Calibri","sans-serif";">Download PCSX2 0.9.7 r3113 beta Full</span></b></a>
<Belum Termasuk Biosnya></div>
<div class="MsoNormal">
Perhatian
Penting:</div>
<div class="MsoNormal">
Sebelum
menginstal software emulatornya, temen2 musti update dulu DirectX End User
Runtime nya….</div>
<div class="MsoNormal">
<a href="http://www.microsoft.com/downloads/details.aspx?displaylang=en&FamilyID=3b170b25-abab-4bc3-ae91-50ceb6d8fa8d" target="_blank"><b><span style="color: blue; font-family: "Calibri","sans-serif";">DOWNLOAD DirectX
End User Runtime</span></b></a><br />
sama Microsoft Visual C++ 2008 Redistributable Package (x86)</div>
<div class="MsoNormal">
<a href="http://www.microsoft.com/downloads/details.aspx?FamilyID=9b2da534-3e03-4391-8a4d-074b9f2bc1bf&displaylang=en" target="_blank">DOWNLOAD Microsoft Visual C++ 2008 Redistributable Package
(x86)</a></div>
<div class="MsoNormal">
Lalu
kita juga harus punya bios PS2… Bios Bisa di download di Bawah artikel ini</div>
<div class="MsoNormal">
<b><span style="font-family: "Calibri","sans-serif";">===CARA PENGGUNAAN PCSX2===</span></b></div>
<div class="MsoNormal">
berikut
saya jelaskan cara penggunaannya :</div>
<div class="MsoNormal">
1.
ekstrak dahulu file yang telah anda download tadi,kemudian buka aplikasinya
pcsx2.exe ato kalo gak bisa pcsx2t.exe (non VM version).</div>
<div class="MsoNormal">
2.
setelah itu klik config dan klik configure.</div>
<div class="MsoNormal">
3.selanjutnya
akan muncul menu configuration,, di sini anda harus meng set plugins
directorynya. plugins itu pun sudah tersedia dalam folder yang anda ekstrak
tadi.</div>
<div class="MsoNormal">
4.kemudian
anda juga harus meng set bios directory, bios itu pun juga sudah tersedia dalam
folder yang anda ekstrak tadi.</div>
<div class="MsoNormal">
5.
jika sudah,sekarang langsung klik OK.</div>
<div class="MsoNormal">
6.
sekarang tinggal masukkan DVD PS2,selanjutnya tinggal pilih menu RUN DVD.</div>
<div class="MsoNormal">
Klo
gak mau run dari DVD juga bisa kug… Caranya tinggal buat Image DVDnya lalu
disimpen dech di hardisk jadi gak perlu repot2 masukin DVD nya (lebih awet Gitu
dVD kita)..</div>
<div class="MsoNormal">
<a href="http://bosgentongs.files.wordpress.com/2010/09/configuration-pcsx2.jpg"><span style="color: blue; text-decoration: none;"><img alt="http://bosgentongs.files.wordpress.com/2010/09/configuration-pcsx2.jpg?w=500" border="0" height="422" src="file:///C:/Users/MULTY/AppData/Local/Temp/msohtmlclip1/01/clip_image010.jpg" width="500" /></span></a></div>
<div class="MsoNormal">
Bagi
Temen2 Yang kesulitan Menyeting Emulator PS2 yang terbaru Nich aku sertakan
Tutorial + Gambarnya lengkap dech</div>
<div class="MsoNormal">
<a href="http://bosgentongs.files.wordpress.com/2010/09/bosgentongs-tutorial-konfigurasi-emulator-ps2.docx">Bosgentongs
Tutorial Konfigurasi Emulator PS2 Plus Gambarnya Lengkap</a></div>
<div class="MsoNormal">
<a href="http://bosgentongs.files.wordpress.com/2010/09/tutorial-cara-konfigurasi-pcsx2-lengkap-uploaded-by-bosgentongs.docx">BOSGENTONGS
TUTORIAL KONFIGURASI PCSX2 DARI FORUM PCSX2 RESMI</a></div>
<div class="MsoNormal">
<b><span style="font-family: "Calibri","sans-serif";">===SPESIFIKASI PCSX 2===</span></b></div>
<div class="MsoNormal">
Berikut
adalah spesifikasi komputer yang dapat memainkan game ps2 dengan baik</div>
<div class="MsoNormal">
Processor
: intel pentium dual core atau diatasnya</div>
<div class="MsoNormal">
RAM
: minimal 1GB (untuk XP) , 2GB (untk Vista/7)</div>
<div class="MsoNormal">
VGA
:min 256MB (Nvidia/ATI Radeon)</div>
<div class="MsoNormal">
Motherboard
n Bios harus ada feature:</div>
<div class="MsoNormal">
MMX,
SSE, SSE2, SSE3, SSSE3, SSE4.1 Klo Gak ada salah satu Maka emulator akan
ngadat2 atau kadang juga error</div>
<div class="MsoNormal">
Sebenarnya
dengan pentium4 ,RAM512 ,VGA128 sudah dapat dimainkan tetapi saya pernah
mencobanya di PC lama dan hasilnya sich agak mengecewakan yaitu kadang videonya
ngadat2 Tapi masih bisa dibuat maen kug.</div>
<div class="MsoNormal">
Bagi
yang memiliki VGA Ge-Force MX 440 / 4000 64/128 Mb, dan tidak ada Pixel Shader
nya, problem tersebut muncul disebabkan oleh VGA yang tidak support. Dan dalam
hal ini mau tidak mau mesti diganti VGA CARD nya.</div>
<div class="MsoNormal">
EHM
Masih Bingung dengan speck yang dibutuhkan emulator Ini??? Silahkan bisa
membaca di Forum PCSX2</div>
<div class="MsoNormal">
<a href="http://forums.pcsx2.net/Thread-Will-PCSX2-run-fast-on-my-computer" target="_blank"><b><span style="color: blue; font-family: "Calibri","sans-serif";">http://forums.pcsx2.net/Thread-Will-PCSX2-run-fast-on-my-computer</span></b></a></div>
<div class="MsoNormal">
<b><span style="font-family: "Calibri","sans-serif";">===GAME PS2 YANG COMPATIBLE + DOWNLOAD FULL===</span></b></div>
<div class="MsoNormal">
Ehm
temen2 kebingungan dalam mencari game2 PS2 yang compatible ma emulatornya????
Gampang gan sekarang gak usah kebingungan cai lagi, Nich saya sediakan secara
cuma cuma lho… Tinggal klik saja pilih gamenya yang compatible dengan emulator
PS2 kamu Oke gak usah kebanyakan tulisan capeg bacanya langsung aja cekidot.. <img alt=":)" border="0" height="15" src="file:///C:/Users/MULTY/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="15" /></div>
<div class="MsoNormal">
<a href="http://pcsx2.net/compat.php?p=1&c=a&s1=1&s2=1&s3=1&s4=1&s5=1" target="_blank"><b><span style="color: blue; font-family: "Calibri","sans-serif";">Kumpulan Game PS2
Beserta Compability Version Emulatornya</span></b></a></div>
<div class="MsoNormal">
<b><span style="font-family: "Calibri","sans-serif";">===Mengecek versi pixel shader PS2===</span></b></div>
<div class="MsoNormal">
Pilih
“Configures” lalu pilih “Plugin” lalu di bagian GS Plugin (bagian sebelah kiri
di pojok atas) kita ubah menjadi GSDX9. Selanjutnya kita pilih setting.
kemudian mulai lah kita konfigurasi/setting resolusi dsb. Lalu pada bagian
kolom ketiga akan terlihat combo box. Bila muncul Pixel Shader (ex: Pixel
Shader 1.4) itu menunjukan VGA Card kita telah memakai Pixel Shader 1.4
(minimal penggunaan 1.3).</div>
<div class="MsoNormal">
NOTE:
sebenarnya emulator Playstation 2 banyak versi nya, dan untuk melihat banyak
nya emulator yang tersedia silahkan kunjungi website</div>
<div class="MsoNormal">
<a href="http://www.emulator-zone.com/doc.php/ps2/"><b><span style="color: blue; font-family: "Calibri","sans-serif";">http://www.emulator-zone.com/doc.php/ps2/</span></b></a><b><span style="font-family: "Calibri","sans-serif";"> </span></b></div>
<div class="MsoNormal">
Disitu
banyak terdapat segala game emulator untuk semua game equipment, mulai dari
playstation 1,2,3, XBOX, XBOX 360, NINTENDO dan banyak lagi, dan sebagai tips
untuk mendownload nya silahkan cari emulator yang memiliki versi FREEWARE
(sangat mendominasi).</div>
<div class="MsoNormal">
<b><span style="font-family: "Calibri","sans-serif";">==INFO BIOS PS 1 dan PS 2==</span></b></div>
<div class="MsoNormal">
Nah
bagi temen2 yang masih kebingungan mencari2 bios emulator ps 1 dan ps 2 nich
aku sediakan silahkan di sedot seuasnya yach</div>
<div class="MsoNormal">
<a href="http://www.ziddu.com/download/13744439/BiosPSXPSX2.7z.html" target="_blank">Download Bios Emulator PS 1 Dan PS2</a></div>
Yaw udha skian dulu yach, ntar kalo mau request ato pertanyaan silahkan
tulis di kolom komentar, Ntar Insya Allah akan aku jawab Kug…. Thanks. Always
share with each other…. <img alt=":)" border="0" height="15" src="file:///C:/Users/MULTY/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="15" /><br />
<div class="MsoNormal">
<br /></div>
<br />Time Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.com0tag:blogger.com,1999:blog-986460361790559224.post-50508330808243912742012-08-25T22:34:00.003-07:002012-08-25T22:34:41.412-07:00BERBAGAI BUDAYA LOKAL, PENGARUH BUDAYA ASING, DAN HUBUNGAN ANTAR BUDAYA<!--[if gte mso 9]><xml>
<w:WordDocument>
<w:View>Normal</w:View>
<w:Zoom>0</w:Zoom>
<w:TrackMoves/>
<w:TrackFormatting/>
<w:PunctuationKerning/>
<w:ValidateAgainstSchemas/>
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF/>
<w:LidThemeOther>IN</w:LidThemeOther>
<w:LidThemeAsian>X-NONE</w:LidThemeAsian>
<w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables/>
<w:SnapToGridInCell/>
<w:WrapTextWithPunct/>
<w:UseAsianBreakRules/>
<w:DontGrowAutofit/>
<w:SplitPgBreakAndParaMark/>
<w:DontVertAlignCellWithSp/>
<w:DontBreakConstrainedForcedTables/>
<w:DontVertAlignInTxbx/>
<w:Word11KerningPairs/>
<w:CachedColBalance/>
</w:Compatibility>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
<m:lMargin m:val="0"/>
<m:rMargin m:val="0"/>
<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
</m:mathPr></w:WordDocument>
</xml><![endif]--><!--[if gte mso 9]><xml>
<w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
DefSemiHidden="true" DefQFormat="false" DefPriority="99"
LatentStyleCount="267">
<w:LsdException Locked="false" Priority="0" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Normal"/>
<w:LsdException Locked="false" Priority="9" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="heading 1"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9"/>
<w:LsdException Locked="false" Priority="39" Name="toc 1"/>
<w:LsdException Locked="false" Priority="39" Name="toc 2"/>
<w:LsdException Locked="false" Priority="39" Name="toc 3"/>
<w:LsdException Locked="false" Priority="39" Name="toc 4"/>
<w:LsdException Locked="false" Priority="39" Name="toc 5"/>
<w:LsdException Locked="false" Priority="39" Name="toc 6"/>
<w:LsdException Locked="false" Priority="39" Name="toc 7"/>
<w:LsdException Locked="false" Priority="39" Name="toc 8"/>
<w:LsdException Locked="false" Priority="39" Name="toc 9"/>
<w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption"/>
<w:LsdException Locked="false" Priority="10" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" Priority="11" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" Priority="22" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" Priority="59" SemiHidden="false"
UnhideWhenUsed="false" Name="Table Grid"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading"/>
</w:LatentStyles>
</xml><![endif]--><!--[if gte mso 10]>
<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-qformat:yes;
mso-style-parent:"";
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin-top:0cm;
mso-para-margin-right:0cm;
mso-para-margin-bottom:10.0pt;
mso-para-margin-left:0cm;
line-height:115%;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:"Times New Roman";
mso-fareast-theme-font:minor-fareast;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;}
</style>
<![endif]-->
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">A.BUDAYA</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1.Manusia
Makhuk Berbudaya</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Manusia adalah makhluk ciptaan Tuhan
yang paling sempurna,jika dibandingkan dengan makhluk lainnya.Kesempurnaan
tersebut karena manusia dilengkapi oleh Sang pencipta dengan akal, nurani dan
kehendak yang terdapat pada manusia, sehingga manusia disebut sebagaimakhluk
berbudaya .</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Akal (<i>ratio</i>) merupakan daya
cipta berfungsi sebagai alat berfikir dan sumber ilmu pengetahuan dan teknologi
.Dengan kecerdasan akalnya manusia dapat menilai berbagai fakta, peristiwa atau
sesuatu yang dianggap baik dan benar, kemudian diterima oleh akal sebagai nilai
kebenaran atau nilai kenyataan, sedangkan hal yang salah akan ditolak oleh akal
.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Nurani (<i>consciense</i>) sebagai
daya rasa berfungsi untuk merasakan sesuatu, menentukan kata hati, dan sumber
kesenian .</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Perasaan Rohani :</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">a)</span><span style="font-size: 12pt; line-height: 150%;"> </span><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Perasaan Intelektual</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">, yaitu perasaan yang berkenaan
dengan pengetahuan. . Contoh seseorang akn merasa senang atau puas bila dia
dapat mengetahui sesuatu, sebaliknya akan merasa tidak senang apabila dan tidak
puas bila tidak dapat mengetahui sesuatu .</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b)</span><span style="font-size: 12pt; line-height: 150%;"> </span><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Perasaan Estesis</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">, yaitu perasaan yang berkenaan
dengan keindahan, seperti seseorang akan merasa senang bila melihat atau
mendengar sesuatu indah, sebaliknya akan merasa kesal apabila melihat atau
mendengar sesuatu yang tidak indah .</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">c)</span><span style="font-size: 12pt; line-height: 150%;"> </span><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Perasaan Etis</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">, yaitu perasaan yang berkenaan
dengan kebaikan, seperti seseorang akan senang bila memperoleh perlakuan yang
baik, sebaliknya perasaan benci apabila apabila mengalami perlakuan yang buruk
.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">d)</span><span style="font-size: 12pt; line-height: 150%;"> </span><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Persaan Religius</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">, yaitu perasaan yang berkaitan
dengan kepercayaan agama, seperti seseorang akan merasa tentram jiwanya apabila
bertaqwa kepada Tuhan Yang Maha Esa .</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">e)</span><span style="font-size: 12pt; line-height: 150%;"> </span><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Perasaan Diri</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">, yaitu perasaan yang berkaitan
dengan harga diri karena mempunyai kelebihan dari pada orang lain.Apabila
seseorang memiliki kelebihan pada dirinya biasanya akan merasa bangga, angkuh
dan sombong.Namun sebaliknya apabila ada kekurangan pada dirinya dia merasa
rendah diri (<i>minder</i>).</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">f)</span><span style="font-size: 12pt; line-height: 150%;"> </span><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Perasaan Sosial</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">, yaitu perasaan yang berkenaan
dengan kelompoknya atau masyarakatnya, seperti seseorang akan ikut merasakan
kesenangan orang lain, jika orang lain berhasil, dan sebagainya .</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Macam-macam kebutuhan manusia:</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">a.Kebutuhan jasmani atau kebutuhan
fisik (physical needs), adalah kebutuhan material yang berguna bagi pertumbuhan
tubuh, kelangsungan hidup, dan bertahan hidup.Contohnya pangan, sandang, papan,
dan olahraga.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b.Kebutuhan rohani atau kebutuhan
kejiwaan (physical needs) adalah kebutuhan immaterial yang berguna untuk
perkembangan jiwa, intelektual, kesenian, ketaqwaan terhadap Tuhan Yang Maha
Esa,dan sebagainya.Kebutuhan rohani terdiri dari pendidikan, hiburan, kesenian,
keagamaan, dan kepuasan batin.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">c.Kebutuhan biologis atau kebutuhan
yang berguna bagi pengembangan keluarga dan kelangsungan generasi.Kebutuhan ini
berupa penyaluran gairah seksual melalui hubungan pergaulan antara pria dan
wanita.Kebutuhan biologis ini merupakan titik awal dari perkembangan umat
manusia yang dilembagakan melalui perkawinan.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2.Pengertian
Kebudayaan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Istilah kebudayaan atau budaya
berasal dari bahasa Sansekerta budayah,yaitu bentuk jamak dari kata budhi yang
berarti budi atau akal.Sehingga kebudayaan merupakan hasil dari cipta,karsa,dan
rasa manusia.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Beberapa ahli mendefinisikan
pengertian kebudayaan sebagai berikut;</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">a.Koentjaraningrat,kebudayaan adalah
keseluruhan sistem gagasan, tindakan, dan hasil karya manusia dalam rangka
kehidupan masyarakat yang dijadikan milik dari manusia dengan belajar.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b.F.B. Taylor,kebudayaan adalah
suatu keseluruhan kompleks yang meliputi pengetahuan, kepercayaan seni,
kesusilaan, hokum, adat istiadat serta kesanggupan dan kebiasaan lainnya yang
dipelajari oleh manusia sebagi anggota masyarakat.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">c.Linton, kebudayaan adalah
keseluruhan dari pengetahuan, sikap, dan pola perilaku yang merupakan kebiasaan
lainnya yang dimiliki dan diwariskan oleh anggota suatu masyarakat tertentu.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">d.Kroeber dan Kluckhohn, kebudayaan
merupakan pola, eksplisit, dan implicit perilaku yang dipelajari dan diwariskan
malalui symbol-simbol yang merupakan prestasi khas manusia,termasuk dalam
perwujudan benda-benda budaya.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">e.Selo Soemardjan dan Soelaeman
Soemardi, kebudayaan adalah semua hasil karya, rasa, dan cipta masyarakat.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Ciri-ciri kebudayaan:</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">a.Kebudayaan diciptakan oleh manusia
melalui perasaan (rasa), kemauan (karsa), dan hasil (karya).</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b.Kebudayaan dibutuhkan oleh manusia
untuk menyesuaikan diri dengan lingkungannya dan memenuhi berbagai kebutuhan
hidup.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">c.Kebudayaan diperoleh manusia
melalui belajar dan diwariskan dari generasi ke generasi.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">d.Kebudyaan dimiliki dan diakui oleh
masyarakat.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">e.Kebudayaan selalu bersifat dinamis
(berubah).</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">f.Kebudayaan dapat berupa gagasan
(ide), tindakan (perilaku), dan hasil karya berbentuk kebendaan (material). </span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">3. Fungsi
Kebudayaan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">a)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Untuk melindungi diri terhadap alam.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Mengatur hubungan antar manusia.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">c)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Wadah dari segenap perasaan manusia.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">4. Budaya
Lokal</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kebudayaan setiap suku bangsa di
setiap daerah merupakan budaya lokal yang umumnya bersifat tradisional. <i>Kebudayaan
lokal</i> yaitu kebudayaan yang hidup dan berkembang pada suku bangsa tertentu.
Kebudayaan lokal memiliki corak, pola, wujud, dan tradisi secara turun temurun
dengan ciri khasnya masing-masing. Kebudayaan lokal merupakan adat istiadat
yang sudah berkembang atau sudah menjadi kebiasaan yang sukar diubah yang
terdapat di daerah tertentu.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kebudayaan merupakan unsur utama
dalam proses pembangunan diri masyarakat, sehingga masalah kebudayaan
menyangkut kepribadian dan sekaligus sebagai dentitas suatu bangsa.Kebudayaan
nasional sebagai akumulasidari budaya lokal yang luhur, beradap, dan sebagai
warisan leluhur.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Dari uraian di atas, dapat
disimpulkamn bahwa kebudayaan Indonesia merupakan akumulasi dari budaya lokal
daerah (dimana akumulasi puncak-puncak kebudayaan lokal daerah disebut budaya
inti atau <i><u>core culture</u></i>) Sedangkan kebudayaan-kebudayaan lokal
daerah disebut subkultur.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<u><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Poerbatjaraka</span></u><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> menyatakan
bahwa kebudayaan nasional Indonesia harus berakar pada kebudayaan Indonesia itu
sendiri, artinya harus berakar pada kebudayaan suku-suku bangsa yang ada di
Nusantara.<u>Ki Hajar Dewantara </u>menyatakan bahwa kebudayaan nasional
Indonesia adalah puncak-pucak kebudayaan daerah. </span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">B. UNSUR-UNSUR KEBUDAYAAN</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1. Wujud
Kebudayaan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kehidupan manusia diliputi aspek
material dan aspek spritual.Aspek material mengandung karya yaitu kemampuan
manusia untuk menghasilkan sesuatu yang berwujud benda.Aspek spiritual yaitu
unsur cipta yang menghasilkan kepercayaaan, kesusilaan, kesopanan, keindahan
dan hukum.Menurut Koentjoroningrat, kebudayaan menurut wujudnya digolongkan
menjadi tiga macam:</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">a) Kebudayaan Berwujud abstrak</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kebudayaan ini merupakan kompleks
gagasan konsep,nilai-nilai, norma-norma, dan kebudayaan ini bersifat
abstrak,tidak dapat dilihat,diraba atau didokumentasikan. </span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Wujud kebudayaan ideal (abstrak)
dinamakan sistem budaya (culture system) yang merupakan ide-ide dan gagasan
manusia yang hidup bersama dalam suatu masyarakat.Fungsi sistem budaya adalah
mengatur, menata, memberi arah, dan memantapkan tindakan serta tingkah laku
manudia dalam masyarakat. Proses belajar dari sistem budaya dilakukan melalui
pembudayaan (institutionalization).</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Wujud kebudayaan ideal yang berupa
sistem budaya ini mempunyai nilai etika, karena menyangkut kelakuan dan
perbuatan manusia yang sesuai dan menghargai martabat manusia.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b). Kebudayaan Berwujud Konkret</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Merupakan suatu kumpulan dari
tindakan perbuatan manusia dalam masyarakat yang berupa aktifitas manusia yang
saling berinteraksi,sehingga bersifat nyata/konkret, dapat
diamati/diobservasi.Wujud kebudayaan ini dinamakan sistem sosial.Sistem sosial
terdiri dari rangkaian aktivitas manusia dalam masyarakat yang selalu mengikuti
pola-pola tetentu, berdasarkan pada adat tata kelakuan.Misalnya: perilaku,
gotong royong, kerja sama dan bahasa.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Perilaku adalah cara bertingkah
laku/bertindak dalam situasi tertentu.Setiap perilaku dalam masyarakat harus
mengikuti pola-pola perilaku (pattern of behaviour) masyarakatnya.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">c. Kebudayaan Berwujud benda (Fisik)</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">merupakan wujud kebudayaan sebagai benda(materi) yang
merupakan hasil dari aktifitas perbuatan dan karya manusia dalam
masyarakat.Contoh: bangunan, pakaian, alat-alat rumah tangga dan lain-lain.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kebudayaan fisik merupakan hasil
karya manusia yang mempunyai nilai estetika karena benda-benda tersebut
berguna,memberi rasa bahagia bagi mereka yang melihatnya. </span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2.
Kebudayaan Universal</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">a. Pengertian Kebudayaan Universal</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kebudayaan dalam arti luas adalah
mencakup semua aktivitas yang dilakukan oleh manusia dalam suatu masyarakat,
dalam rangka menciptakan suatu kehidupan yang dapat memberikan kesejahteraan
dan kabahagian pada semua anggota masyarakat yang bersangkutan.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kebudayaan universal (cultural
universal) adalah unsur-unsur pokok kebudayaan yang sama,dapat dijumpai dalam
setiap kebudayaan di dunia,baik kebudayaan yang hidup di dalam masyarakat
pedesaan yang bersifat tradisional maupun dalam perkotaan yang bersifat modern
dan kompleks.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b. Unsur-Unsur Kebudayaan Universal</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1. Sistem religi dan upacara keagamaan</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2. Sistem dan organisasi kemasyarakatan</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">3. Sistem pengetahuan</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">4. Bahasa</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">5. Sistem Kesenian</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">6. Sistem mata pencaharian hidup dan</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">7. Sistem teknologi dan peralatan</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt;">
<b><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1.Sistem Kepercayaan dan Upacara Keagamaan</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Menurut J.G Frazer menyatakan bahwa
segala sistem perbuatan untuk mencapai satu maksud dengan cara menyadarkan diri
pada kehendak dan kekuasaan supranatural.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Menurut E.Durkheim, unsur-unsur
dasar (pokok) religi terdiri atas lima unsur, yaitu:</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 18pt; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">a.Emosi
Keagamaan (religious emotion).</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Berupa geteran jiwa yang dialami
oleh setiap manusia dalam pikirannya emosi keagamaan ini berupa perasaan yang
mencakup rasa keterikatan, bakti, cinta dan sebagainya.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 18pt; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b.Sistem
Keyakinan</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">.Setiapmanusia sadar bahwa selain dunia fana ini ada suatu alam dunia yang
tidak tampak yang memiliki kekuatan yang tidak dapat dikuasai oleh manusia
dengan cara-cara biasa (berada diluar batas akal manusia) yang dikenal dengan
dunia supranatural (dunia alam ghaib).</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 18pt; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">c.Sistem
Upacara Keagamaan (Sistem Ritus dan Upacara Religi).</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Sistem ini
mengandung empat:</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 54pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Tempat upacara keagaman dilakukan seperti masjid,
candi, pura, gereja, dan kuil.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 54pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Hari-hari atau saat-saat upacara keagamaan dilakukan,
seperti: Selasa Kliwon.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 54pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">3)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Benda-benda upacara keagamaan seperti kemenyan, dupa,
dan sebagainya.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 54pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">4)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Orang-orang yang memimpin upacara keagamaan seperti
kyai, pendeta, dan biksu.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Upacara keagamaan mempunyai
unsure-unsur seperti berdoa, berkorban, tarian suci dan sebagainya.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">d.Peralatan Keagamaan.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> Peralatan
keagaman berupa benda-benda dan alatupacara seperti patung yang melanbangkan
dewa, lonceng suci dan sebagainya.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">e.Kelompok Keagamaan atau Umat yang
Menganut Kepercayaan (religi).</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> Meliputi para pengikut suatu
kepercayaan atau agama, hubungan antar umat beragama hubungannya dengan
pemimpin agama dan organisasi para umat beragama, seperti Majelis Ulama
Indonesia (MUI).</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<b><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2.Sistem dan Organisasi
Kemasyarakatan</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Organisasi kemasyarakatan
(organisasi social) terdiri dari unsure-unsur sebagai berikut:</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 72pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">a.</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Sistem Kekerabatan.Sistem kekerabatan selalu ada dalam
setiap kebudayaan dan masyarakat didunia.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 72pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b.</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Sistem Perkawinan.Perkawinan merupakan proses awal
pembentukan keluarga.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 72pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">c.</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pola-pola perkawinan seperti melamar dan mas kawin
diatur dalam sistem kekerabatan sehingga tidak mudah bagi individu untuk
menjadikan seorang perempuan menjadi istrinya.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 72pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">d.</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Organisasi Politik.Organisasi politik dalam suatu
masyarakat merupakan bentuk organisasi social yang didalamnya terdapat
aturan-aturan mengenai pembagian kekuasaan dan wewenang seorang kepala desa.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<b><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">3.Sistem Pengetahuan</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Setiap kebudayaan yang ada memiliki
sistem pengetahuan secara universal diantaranya:</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">a)Alam Semesta</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">,
Pengetahuan mengenai asal mula terjadinya alam,sifat-sifat gejala alam, musim
dan bintang-bintang.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b)Dunia Flora dan fauna</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">,
pengetahuan tentang dunia timbuhan (flora) yang ada disekitar manusia untuk
kegiatan bercocok tanam, pemyembuhan penyakit Sedang pengetahuan tentang dunia
binatang (fauna) seperti mengenal berbagai perilaku binatang seprti binatang
buas, binatang jinak, dan binatang yang dapat membantu manusia.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">c)Zat-zat dan benda-benda</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> yang
terdapat disekitar tenpat tibggal manusai, seperti pengetahuan mengenai benda
cair.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">d).Tubuh manusia</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">,pengetahuan
mengenai bagian (anatomi) tubuh manusia.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">e)Sifat dan perilaku sesama manusia</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">,kerena
manusia adalah makhluk sosil yang selalu hidup berkelompk.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">f).Ruang dan waktu</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">,pengetahuan
untuk mengukur waktu (sistem kalender), menghitung bilangan, dan lain-lain.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<b><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">4.Bahasa</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Bahasa adalah sebuah sistem lambang-lambang
(simbol-simbol) yang dibunyikan dengan suara (vokal) dan ditangkap oleh
telinga.Bahasa berfungsi sebagai alat berfikir, dimana dalam berfikir manusia
mempergunakan kata-kata dan kalimat.Bahasa juga merupakan sarana komunikasi
untuk menyatakan segala sesuatu yang tersirat didalam diri manusia.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<b><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">5.Kesenian</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kesenian adalah ciptaan dari segala
pikiran dan perilaku manusia yang fungsional, estesis, dan indah sehingga dapat
dinikmati dengan panca indra.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<b><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">6.Unsur Mata Pencarian Hidup</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Mata pencarian hidup atau sistem
ekonomi pola kehidupan masyarakat dalam mata pencarian hidup tradisional yang
merupakan pola hidup manusia yang paling tua, meliputi berburu dan mengumpulkan
makanan, menangkap ikan, beternak, dan bercocok tanam.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Beberapa hal yang menyebabkan perubahan mata
pencaharian hidup antara lain :</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">a.Karena ada rasa tidak puas</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b.Sadar karena adanya kekurangan dalam kebudayaan
sendiri</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">c.Tingkat kebutuhan hidup manusia yang beraneka ragam
dan semakin bertambah</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">d.Adanya usaha untuk menyesuakan diri dengan perkembangan
zaman</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">e.Adanya keinginan untuk meningkatkan taraf hidup agar
menjadi lebih baik, dan</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">f.Adanya sikap terbuka terhadap hal- hal yang bersifat
baru.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Karena perubahan inilah maka mata
pencaharian hidup masyarakat beranekaragam seperti: pertanian, peternakan,
perbengkelan, perikanan, sektorindustri, sektor perdagangan,dan sebagainya.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<b><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">7.Unsur Sistem Teknologi</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Teknologi atau cara-cara produksi
peralatan dan memelihara segala perlengkapan hidup manusia.Kehidupan masyarakat
memerlukan peralatan yang mendukung kelangsungan masyarakat tersebut seperti
peralatan teknologi pengolahan lahan persawahan atau perkebunan, peralatan
teknologi untuk penangkapan ikan, pengolahan makanan, peralatan pembuatan
pakaian, dan sebagainya.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">3.Struktur
Kebudayaan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kebudayaan membentuk suatu sistem
sehingga perubahan terhadap satu unsur budaya diikuti oleh perubahan
lainya.Struktur kebudayaan tersusun dari kebudayaan universal, kegiatan budaya
setempat, unsur-unsur budaya yang rumit, unsur-unsur pelengkap yang lebih kecil
dan unsur terkecil yang tidak dapat dibagi lagi.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Ralph Linton</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">,menjabarkan
unsur-unsur kebudayaan universal ke dalam unsur-unsur yang lebih kecil yaitu :</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">a) Kegiatan kebudayaan ( <i>cultular
activity )</i></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b) Ciri atau sifat kompleks ( <i>trait
complex )</i></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">c) Ciri-ciri khusus (<i> trais )</i></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">d)Pokok-pokok ( <i>items )</i></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Unsur universal adalah sistem atau
pencaharian hidup, mencakup kegiatan-kegiatan kebudayaan (<i> cultural activity
)</i> seperti berburu, berladang, bertani, berternak,
berkebun,berdagang,kerajinan,industridan sebagainya.Kegiatan bertani diperinci
kedalam ciri atau sifat kompleks (<i>trait complex)</i> yang mencakup irigasi,
sistem pengolahan tanah dengan bajak hak milik atas tanah dan sebagainya.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Menurut <i>Bronislaw Malinowski</i>,masyarakat
selalu mencoba mencari fungsi atau kagunaan setiap unsur kebudayaan, tidak ada
suatu unsur kebudayaan yang tidak mempunyai fungsi atau kegunaan.Apabila unsur
kebudayaan yang hilang kegunaannya tersebut akan hilang dengan sendirinya.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">C. MACAM-MACAM BUDAYA LOKAL DI
INDONESIA </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1.Kebudayaan
Suku Bangsa Batak di Provinsi Sumatra Utara</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Suku Batak terdiri dari Batak Karo,
di daerah dataran tinggi Karo, Langkat Hulu,Deli Hulu dan sebagian Dairi, Batak
Simalungun di daerah Simalungun, Batak Toba di Danau Toba,Asahan dan
Silindung,Batak Pakoak di daerah Dairi, Batak Mandailing di Angkola,
Sipirok,dan sebagian di Sibolga.Bahasa yang digunakan yaitu bahasa Batak,dengan
beberapa logat seperti logat Karo, logat Pakpak, logat Toba, Angkola,
Mandailing, dan logat Simalungun.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Sistem kepercayaan tradisional yang
dianut adalah animisme,yang memiliki beberapa konsep:</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1.</span><span style="font-size: 12pt; line-height: 150%;"> </span><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Tondi,</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> yaitu jiwa atau roh yang ada pada
setiap manusia.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2.</span><span style="font-size: 12pt; line-height: 150%;"> </span><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Sahala,</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> yaitu kekuatan yang ada pada jiwa
atau roh.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">3.</span><span style="font-size: 12pt; line-height: 150%;"> </span><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Begu,</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> yaitu roh orang yang telah
meninggal.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Sistem kekerabatan yang dianut
adalah patrilineal,yaitu kelompok kekerabatan yang dihitung dari garis
ayah/laki-laki dengan sistem perkawinan eksogami,yaitu sistem perkawinan antar
marga.Sistem perekonomian adalah bertani,beternak, dan menangkap ikan.Kesenian,
seni bangunan rumah yang disebut Ruma atau Jabu..Kerajinan yang terkenal adalah
Kain Ulos.Seni tari yaitu Tari Tor-Tor,Tari Silaturahmi, dan Tari Pergaulan.
Seni sastra cerita tentang Si Bodoh, Si Jenaka Pelipur Lara, dsb.Lagu Batak,
seperti Butet, Lisoi, dan Sitolu-tolu.Alat musik tradisional suku Batak adalah
Ogung Sabangunan.Sistem kepemimpinan dibagi dalam kepemimpinan adat, agama, dan
pemerintahan.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2.
Kebudayaan Suku Bangsa Minagkabau di Provinsi Sumatra Barat</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Suku Minangkabau disebut pula
sebagai Orang Padang. Suku Minangkabau terdiri dari beberapa klan atau marga,
seperti Guci, Jambak, Piliang, Caniago, Koto Tanjung,Panjalai, Pisang, dan
Sikumbang. </span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Sistem kepercayaan sebagian besar
masyarakat menganut agama Islam. Sistem kekerabatan adalah matrilineal, yaitu
memperhitungkan garis keturunan ibu. Sistem perekonomian sebagian besar
bertani, beternak, dan menangkap ikan. Berdfagang merupakan keahlian orang
Minanngkabau. Kesenian seni bangunnan rumah adat yaitu Rumah Gadang.Alat
musiknya yaitu Saluang, Suling, Bansi, Gong, dan Rebab. Tarian tradisionalnya
Tari piring,seni teater tradisional disebut Randai,yaitu gerakan tari
berlandaskan pencak silat,diselingi nyanyian dan pantun kesastraan,seperti
cerita Malin Kundang, dan cerita Basi Jobang yang terkenal di daerah Pariaman.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Sistem pemerintahan secara adat
dibedakan dua sistem yaitu laras Bodi Caniago yang berhubungan dengan tokoh
Datuek Para patiek dan Laras Piliang yang dihubungkan dengan tokoh Datuk
Katumenggungan. </span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">3.Kebudayaan
Suku Bangsa Sunda di Jawa Barat</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Suku ini mendiami wilayah Jawa Barat
sering disebut juga Tanah Pasundan,bahasa yang digunakan adalah Bahasa
Sunda.Sistem kepercayaan sebagian besar masyarakat ditandai dengan berbagai
selamatan/kaulan.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Sistem kekerabatan mengguinakan
bilateral yaitu garis keturunan diperhitungkan menurut ayah dan ibu,tidak
membedakan kerabat ayah dan ibu, tidak membedakan kerabat ayah maupun ibu yang
disebut dulur urang atau wargi(keluarga). Dikenal pula istilah Sabondoroyot,artinya
tujuh keturunan, yaitu kolot, embah, buyut, bao, jangga, wareng, udeg-udeg, dan
gantung siwur. Sistem perekonomian adalah bertani, berladang, berdagang,
berkebun, dan industri.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kepemimpinan di desa dipimpin oleh
Kuwu. Keseniannya,seni bangunan rumah adat,bangunan Keraton Kasepuhan
cirebon,beragam bentuk kesenian seperti nyanyian jenis tembang dan kawih.Alat
musiknya seperti kecapi, suling, angklung, dan degung. Tarian Sunda diantaranya
Ketuk Tilu, Tayuban, Merak Golek.Seni sastra yang terkenal di Sunda ialah
Lutung Kasarung,Ciung Wanara,Mundinglaya Dikusumah,dan Nyi Pohaci.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">4.Kebudayaan
Suku Bangsa Jawa</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Suku bangsa Jawa menempati kawasan
Provinsi Jawa Tengah,Daerah Istimewa Yogyakarta,dan Provinsi Jawa Timur. Bahasa
daerahnya yaitu bahasa jawa.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Sistem kepercayaan sebagian besar
menganut agama Islam,disamping itu terdapat pula penganut
Hindu,Budha,Kristen,dan Khatolik. Islam kejawen adalah kepercayaan campuran
antara Islam dengan kepercayaan tradisional.Sebagian orang Jawa percaya adanya
makhluk halus,sehingga mereka melakkukan sesajen pada malam Jumat Kliwon dan
Selasa Kliwon.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Melakukan upacara berkenaan dengan
kepercayaan tradisional seperti upacara kehamilan, kelahiran,kematian.
Disamping itu masih percaya pula pada kekuatan sakti suatu benda,seperti keris,gamelan,batu
akik,kereta istana,sehingga ada upacara Sekatenan yang dilakukan di lingkungan
kerajaan, yaitu seminggu sebelum acara Maulid Nabi Muhammad SAW.Upacara
pembersihan barang-barang yang dianggap keramat.Di Jawa Timur tepatnya di
Gunung Bromo, ada upacara Kasada,yaitu upacara adat yang dilakukan oleh Suku
Tengger.Upacara ini diselengggarakan pada tanggal 14 atau pada saat bulan
purnama.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kekerabatan menganut sistem
bilateral dan menganut sistem keluarga luas atau kinred. Sistem perekonomiannya
bertani, industri rumah tangga, berternak menangkap ikan dan sektor jasa.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kesenian mencakup: seni bangunan
rumah adat Jawa Tengah, seperti Istana Mangkunegara Solo dan Jawa Timur rumah
Stubondo.Rumah penduduk memiliki tiga bentuk,yaitu limasan, joglo,dan serontong.Tariannya
yaitu Tari Serimpi, Tari Gambyong, Lengger(Banyumas), Reog(Ponorogo).Alat musik
tradisional suku Jawa adalah gamelan, kendang, rebab, siter,dan
seruling.Kesustraan Jawa diantaranya cerita Panji Kembang,. Seni pertunjukkan
yang populer adalah Ludruk,Ketoprak,Wayang Kulit, Wayang Orang.Kerajinan khas
Jawa ialah batik dan ukiran.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">5.
Kebudayaan Suku Bangsa di Provinsi Bali</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Masyarakat Bali dibedakan menjadi
dua, yaitu Bali Aga/Bali asli dan Bali Majapahit.Bahasa yang yang digunakan
yaitu bahasa Bali. Sistem kekerabatannya yaitu sistem klan (dadia) dan kasta
(wangsa).Di Bali, desa dibagi atas beberapa adat istiadat yang dikepalai Kelian
Banjar.Sistem perekonomiannya bertani, perikanan, peternakan, dan kerajinan.
Seni bangunannya yaitu bangunan gapura Candi Bentar, yang terbuat dari batu
merah dihiasi ukiran dari batu padas.Tarian seperti Tari
Baris,Barong,Kecak,Rejang dan Gambuh. Alat musiknya yaitu gong gede,
angklung,gambong,seruling dan kendang.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">6.
Kebangsaan Suku Bangsa Sawu</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Suku ini berdiam di Kepulaauan Sawu
dan Raijua di Provvinsi NTT. Sistem ekonominya berladang, melaut dan menyadap
nira. Seni bangunan rumah berbentuk segi empat. Tariannya Pedoa dan Ledohan.
Seni musiknya ialah Sasando.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">7.
Kebudayaan Suku Bangsa Dayak di Provinsi Kalimantan Tengah </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Suku ini menganut sistem kepercayaan
Kaharingan. Sistem kekerabatan menganut sistem ambileineal. Suku ini menganut
monogami. Sistem prekonomiannya yaitu berladang dan berburu,meramu hasil
hutan,mendulang emas,menangkap ikan dan sektor jasa. Tariaannya yaitu Tari
Giring,Gantar(tarian menyambut tamu),Tambu,Bungai,dan Alean Dadas. Alat
musiknya yaitu gong.Kerajinannya kulit rotan,seni ukir dan seni tato. </span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">8.
Kebudayaan Suku Bangsa Bugis dan Makassar di Provinsi Sulawesi Selatan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Bahasa yang digunakan suku Bugis
yaitu Ugi,sedang untuk orang Makassar bahasanya Mangasara.Sistem kepercayaan
yang dianut adalah agama Islam. Sistem kekerabatan adalah bilateral.Rumah orang
Bugis dan Makasar umumnya berbentuk panggung. Tarian khasnya yaitu Tari
Edentua. Sedangkan seni dramanya Kondo Buleng. Kerajinan tenun sutera Bugis
dikenal dengan nama sarung tenun bugis.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">9.
Kebudayaan Suku Dani di Lembah Baliem di Pegunungan Jaya Wijaya Papua</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Sistem kepercayaan yang dianut yaitu
dengan memuja roh nenek moyang dan menghormati matahari. Sistem kekerabatannya
adalah patrilieneal. Perkawinan bersifat eksogomi. Sistem ekonominya bertani
dan berternak babi. Rumah suku disebut Honai. Kerajinannya yaitu anyaman
kantong jaring penutup kepala dan pengikat kapak.Alat keseniannya sejenis
harmonika.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">10.
Kebudayaan Suku Asnat di Provinsi Papua</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Berdiam di Pantai Flaminggo,Sungai
Undir,dan Asewetsy. Sistem kepercayan yang dianut yaitu Fumeripits. Sistem
kekerabatan keluarga inti adalah dasar pembentukan kelompok.Sistem
perekonomiannya meramu sagu,menangkap ikan dan berburu binatang.Rumah adatnya
disebut Tsyem. Benda kesenian yanng terkenal adalah mbis dan perisai.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">D. DAMPAK MASUKNYA BUDAYA ASING</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pengaruh budaya asing disebabkan
oleh kontak kebudayaan. Semakin intensif hubungan {interaksi} dengan masyarakat
yang berbudaya sehingga menimbulkan dampak seperti:</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1.</span></b><b><span style="font-size: 12pt; line-height: 150%;"> </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Perubahan
Kebudayaan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pengaruh kebudayaan asing melalui
kontak budaya secara langsung terjadi pengaruh timbal balik atau saling
mempengaruhi sehingga menimbulkan perubahan kebudayaan.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Perubahan kebudayaan adalah
perubahan yang terjadi akibat ketidaksesuaian diantara unsur-unsur kebudayaan
yang saling berbeda sehingga terjadi keadaan yang tidak serasi fungsinya bagi
kehidupan. Perubahan kebudayaan akan berjalan secara terus menerus bergantung
pada dinamika masyarakatnya.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2.</span></b><b><span style="font-size: 12pt; line-height: 150%;"> </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pembauran
Kebudayaan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pembauran kebudayaan antara
kebudayaan masyarakat setempat {lokal} dengan kebudayaan asing dipercepat
dengan adanya suatu keadaan yang sulit dihindari.Dunia menjadi terbuka tanpa
proteksi yang dikenal dengan globalisasi. Globalisasi adalah proses
terbentuknya sebuah sistem organisasi dan sistem komunikasi antara masyarakat
di seluruh dunia untuk mengikuti sistem dan kaidah yang sama.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Menurut Michael Haralambos dan Marin
Holbon, globalisasi adalah suatu proses yang didalamnya batas-batas negara
luluh dan tidak penting lagi dalam kehidupan sosial.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Arus globalisasi telah membuat dunia
menjadi seperti satu kesatuan tanpa batas yang pasti. Derasnya arus komunikasi
dan informasi mempercepat masuknya unsur-unsur budaya asing yang dapat
memperkaya kebudayaan Indonesia. </span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">3.</span></b><b><span style="font-size: 12pt; line-height: 150%;"> </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Modernisasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Menurut Kontjaraningrat, modernisasi
adalah usaha untuk hidup sesuai dengan zaman dan konstelasi dunia. Modernisasi
adalah proses perubahan masyarakat dan kebudayaan dari masyarakat dan
kebudayaan tradisional ke masyarakat dan kebudayaan modern dalam seluruh
aspeknya.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Modernisasi dapat bersumber pada
negara-negara barat (Amerika,Eropa}. Masuknya budaya asing menimbulkan
modernisasi yang menghasilkan manusia modern yang lebih mengacu pada pandangan
hidup, sikap, dan tindakan.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">4.</span></b><b><span style="font-size: 12pt; line-height: 150%;"> </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Keguncangan
Budaya (Culture Schock)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Keguncangan budaya adalah guncangan
jiwa atau mental masyarakat karena belum adanya kesiapan menerima kebudayaan
asing yang datang secara tiba-tiba. Masyarakat yang terdiri atas beberapa
ras,suku,bangsa,agama,ideology,pekerjaan,latar belakang budaya akan memudahkan
timbulnya pertentangandan guncangan-guncangan sosial. Suasana yang demikian
akan mendorong lahirnya perubahan-perubahan sosial.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">5.</span></b><b><span style="font-size: 12pt; line-height: 150%;"> </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Penetrasi
Budaya</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Penetrasi kebudayaan dalam
penetrasi,pengaruh kebudayaan asing sedemikian rupa sehingga menimbulkan
perubahan kebudayaan secara besar-besaran dalam waktu yang relatif singkat</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Penetrasi kebudayaan berjalan
melalui 2 cara:</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">a.</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">cara damai atau bersahabat</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b.</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">cara kekerasan</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">6</span></b><b><span style="font-size: 12pt; line-height: 150%;"> </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Memperkaya
Keberagaman Budaya Indonesia</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pengaruh kontak dengan budaya asing
sangat jelas tampak pada agama yang dianut bangsa Indonesia bahkan corak
kesenian dan adat istiadat yang ada di Indonesia juga diwarnai budaya asing
yang masuk di Indonesia.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">7</span></b><b><span style="font-size: 12pt; line-height: 150%;"> </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Lemahnya
Nilai-nilai Budaya Bangsa</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Lemahnya nilai-nilai budaya bangsa
akibat kuatnya pengaruh budaya asing yang tidak sesuai dengan kepribadian
bangsa.Melalui kontak langsung (unsur-unsur pariwisata) maupun tidak langsung
(media cetak,elektonik dll.).Hal ini dapat berdampak westernisasi atau gaya
hidup kebarat-baratan,pergaulan bebas,penyalahgunaan obat-obatan.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">E. HUBUNGAN ANTAR BUDAYA</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1.Difusi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> </span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kebudayaan bersifat dinamis dan
terjadi hubungan antar budaya melalui berbagai proses seperti:</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">a.</span></b><b><span style="font-size: 12pt; line-height: 150%;"> </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pengertian Difusi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Dalam kamus besar Indonesia,difusi
merupakan proses penyebaran atau perembesan suatu unsur kebudayaan dari satu
pihak kepada pihak lain.W.A.Haviuland manyatakan bahwa difusi adalah penyebaran
kebuasaan atau adat istiadat dari kebudayaan yang satu kepada kebudayaan yang
lain.Proses difusi berlangsung melalui teknik meniru atau imitasi.Dalan proses
difusi manusia mampu menghimpun penemuan-penemuan baru yang telah dihasilkan.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b.</span></b><b><span style="font-size: 12pt; line-height: 150%;"> </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Jenis Difusi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Ada 2 jenis difusi:</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1 Difusi intra masyarakat, adalah
proses difusi yang terjadi dalam masyarakat itu sendiri. Difusi intra
masyarakat di pemngaruhi oleh faktor-faktor berikut;</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">a.Suatu pengakuan bahwa unsur baru
tersebut mempunyai kegunaan</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b.Unsur-unsur kebudayaan baru yang
mempengaruhi diterima atau ditolak</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">c.Suatu unsur baru yang berlawanan
dengan fungsi unsur lama,kemungkinan besar tidak akan diterima.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">d.Kedudukan dan peranan sosial dari
individu penemu sesuatu yang baru mempengaruhi hasil penemuannya itu dengan
mudah diterima atau tidak.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">e.Pemerintah dapat membatasi proses
difusi tersebut.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2. Difusi antar masyarakat, adalah
proses difusi yang terjadi antara masyarakat satu dengan masyarakat yang lain.
Dipengaruhi oleh faktor-faktor berikut;</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1. Adanya kontak antara masyarakat –
masyarakat tersebut.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2.Kemampuan untuk mendemonstrasikan
manfaat penemuan baru tersebut.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 36pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">3. Pengakuan akan kegunaan penemuan baru tersebut.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 36pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">4.Ada tidaknya unsur–unsur kebudayaan yang menyaingi unsur-unsur tersebut.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 36pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">5. Peranan masyarakat yang menyebarkan penemuan baru.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt 36pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">6. Paksaan dapat juga digunakan untuk menerima suatu penemuan baru.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">c. Bentuk
Difusi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1. Symbiotic,yaitu proses masuknya
unsur kebudayaan ke atau dari masyarakat yang hidup berdampimgan.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2. Penetration Pasifique, yaitu
masuknya kebudayaan asing dengan cara damai dan tidak di sengaja serta tampa
paksaan.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">3. Penetration Violennnte, yaitu
masuknya kebudayaan asing dengan cara paksaan.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Proses difusi unsur-unsur kebudayaan
lokal ke dalam kebudayaan nasional disebabkan 3 hal;</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">aFungsinya sangat cocok dan sangat
berguna bagi kehidupan masyarakat,</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b.Unsur-unsur kebudayaan lokal mudah
diterima atau di serap,</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">c.Unsur-unsur budaya lokal sangat
digemari karena keindahan.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2.Akulturasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">a. Pengertian Akulturasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Akulturasi merupakan suatu proses perubahan di mana terjadi penyatuan
kebuyaan yang berbeda sehingga unsur kebudayaan asing itu lambat laun dapat
diterima dan diolah ke dalam kebudayaan sendiri tanpa menyebabkan hilangnya
kebuyaan sendiri.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Proses akulturasi berlangsung dalam jangka waktu yang relatif lama. Hal itu
disebabkan karena adanya unsur-unsur kebudayaan asing yang diserap (diterima)
secara selektif,dan ada insur budaya asing yang tidak diterima atau ditolak
sehingga proses perubahan kebudayaan melaului mekanisme akulturasi masih
memperlihatkan adanya unsur-unsur kepribadian yang asli. Syarat utama
terjadinya akulturasi adalah adanya kontak sosial dan komunikasi antara dua
kelompok masyarakat yang berbeda kebudayaan. Contoh: mengenal sistem uang
perbankan, industri, sistem pendidikan, berpakaian, tata cara pergaulan, sistem
pemerintahan, dsb.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b. Faktor
yang menyebabkan unsur budaya asing dapat diterima adalah:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">a.</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Tidak ada hambatan geografis (isolasi geografis).</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b.</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kebudayaan asing memberi manfaat yang lebih besar bagi
si pemakai, contoh pemakaian sepeda motor, truk pengangkut, dsb.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">c.</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Adanya persamaan dengan kebuyaan lama.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">d.</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Adanya kesamaan pengetahuan dan ketrampilan sehingga
mudah disesuaikan dengan masyarakat penerima, contoh penerangan listrik
menggantikan penerangan tradisional.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">e.</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kebudayaan tersebut bersifat kebendaan, contoh
benda-benda peralatan rumah tangga, alat-alat pertanian, dsb.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Sedangkan unsur-unsur budaya asing yang sukar diterima karena adanya
faktor-faktor berikut ini:</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Unsur-unsur kebudayaan bersifat abstrak.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kebudayaan tersebut kecil sekali manfaat atau gunanya.
Contoh: mode pakaian.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">3)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Unsur-unsur kebudayaan tersebut sukar disesuaikan
dengan keadaan masyarakat penerima.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">c.
Bentuk-bentuk Akulturasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Substitusi, yaitu unsur budaya lama diganti dengan
unsur budaya baru yang memberikan nilai lebih bagi para penggunanya, contoh:
ojek sepeda dengan sepeda motor, para petani mengganti alat bajak sawah dengan
traktor.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Sinkretisme, yaitu unsur-unsur budaya lama yang
berfungsi berpadu dengan unsur-unsur budaya yang baru sedemekian serasinya
sehingga membentuk sistem baru.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">3)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Adisi, yaitu unsur budaya lama yang masih berfungsi
ditambah unsur baru sehingga memberikan nilai lebih.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">4)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Dekulturasi, yaitu unsur budaya lama hilang karena
diganti dengan insur baru</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">5)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Originasi, yaitu masuknya kebudayaan baru yang sebelumnya
belum dikenal oleh masyarakat sehingga menimbulkan perubahan besar bagi
kehidupan.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">6)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Penolakan (rejection), yaitu penolakan dari sebagian
anggota masyarakat yang tidak siap dan tidak menyutujui proses akulturasi.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">3. Asimilasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Asimilasi merupakan proses perubahan
kebudayaan secara total, akibat membaurnya dua kebudayaan atau lebih sehingga
ciri-ciri kebudayaan asli tidak tampak lagi. Sifat khas dari unsur-unsur
kebudayaan masing-masing berubah menjadi unsur kebudayaan campuran. Contoh,
perkawinan campuran yaitu perkawinan antara perempuan dari golongan tertentu
dengan laki-laki dari golongan lain sehingga bercampurlah dua kebudayaan yang
berbeda.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin-top: 6pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Asimilasi dapat berlangsung
dipengaruhi oleh:</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">a.</span></b><b><span style="font-size: 12pt; line-height: 150%;"> </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Faktor
pendorong asimilasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Adanya perbedaan di antara masing-masing pendukung
kebudayaan sehingga mereka saling melengkapi dan saling membutuhkan.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Adanya sikap saling menghargai orang asing dan
kebudayaannya, saling mengakui kelemahan-kelemahan dan kelebihan-kelebihannya
akan mendekatkan masyarakat yang menjadi pendukung kebudayaan-kebudayaan
tersebut.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">3)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Adanya sikap yang terbuka dari golongan yang berkuasa
di dalam masyarakat juga akan mempercepat asimilasi.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">4)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Adanya perkawinan campuran (amalgamasi) yang merupakan
faktor yang paling menguntungkan bagi jalannya proses asimilasi.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">5)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Adanya persamaan unsur-unsur kebudayaan yang terdapat
dalam masing-masing kebudayaan menyebabkan masyarakat pendukungnya merasa lebih
dekat satu dengan lainya sehingga akan memudahkan terjadinya asimilasi.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b.</span></b><b><span style="font-size: 12pt; line-height: 150%;"> </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Faktor
penghambat asimilasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Sifat takut terhadap kebudayaan lain yang umumnya
terjadi di antara masyarakat yang merasa rendah atau inferior dalam menghadapi
kebudayaan luar yang lebih tinggi (superior)</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kurangnya pengetahuan kebudayaan yang menyebabkan
sikap toleransi dan simpati yang kurang berkembang antara suku bangsa satu dan
lainya.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">3)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Perasaan superioritas yang besar pada
individu-individu dari satu kebudayaan terhadap kebudayaan masyarakat lain.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">4)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Terisolasinya kehidupan suatu golongan tertentu dalam
masyarakat yang akan berakibat pada tidak adanya kebebasan untuk bergaul dengan
masyarakat luar.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: 150%; margin: 6pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">5)</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Adanya suatu perasaan yang kuat sekali bahwa individu
terikat pada kelompok dan kebudayaan kelompok yang bersangkutan.</span></div>
<div class="MsoNormal" style="color: yellow;">
<br /></div>
Time Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.com0tag:blogger.com,1999:blog-986460361790559224.post-90079717092997444822012-06-18T06:19:00.001-07:002012-06-18T06:19:18.744-07:00Fasilitas Pajak Penghasilan<div style="color: yellow;">
<!--[if gte mso 9]><xml>
<o:OfficeDocumentSettings>
<o:RelyOnVML/>
<o:AllowPNG/>
</o:OfficeDocumentSettings>
</xml><![endif]--><!--[if gte mso 9]><xml>
<w:WordDocument>
<w:View>Normal</w:View>
<w:Zoom>0</w:Zoom>
<w:TrackMoves/>
<w:TrackFormatting/>
<w:PunctuationKerning/>
<w:ValidateAgainstSchemas/>
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF/>
<w:LidThemeOther>IN</w:LidThemeOther>
<w:LidThemeAsian>X-NONE</w:LidThemeAsian>
<w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables/>
<w:SnapToGridInCell/>
<w:WrapTextWithPunct/>
<w:UseAsianBreakRules/>
<w:DontGrowAutofit/>
<w:SplitPgBreakAndParaMark/>
<w:DontVertAlignCellWithSp/>
<w:DontBreakConstrainedForcedTables/>
<w:DontVertAlignInTxbx/>
<w:Word11KerningPairs/>
<w:CachedColBalance/>
</w:Compatibility>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
<m:lMargin m:val="0"/>
<m:rMargin m:val="0"/>
<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
</m:mathPr></w:WordDocument>
</xml><![endif]--><!--[if gte mso 9]><xml>
<w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
DefSemiHidden="true" DefQFormat="false" DefPriority="99"
LatentStyleCount="267">
<w:LsdException Locked="false" Priority="0" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Normal"/>
<w:LsdException Locked="false" Priority="9" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="heading 1"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9"/>
<w:LsdException Locked="false" Priority="39" Name="toc 1"/>
<w:LsdException Locked="false" Priority="39" Name="toc 2"/>
<w:LsdException Locked="false" Priority="39" Name="toc 3"/>
<w:LsdException Locked="false" Priority="39" Name="toc 4"/>
<w:LsdException Locked="false" Priority="39" Name="toc 5"/>
<w:LsdException Locked="false" Priority="39" Name="toc 6"/>
<w:LsdException Locked="false" Priority="39" Name="toc 7"/>
<w:LsdException Locked="false" Priority="39" Name="toc 8"/>
<w:LsdException Locked="false" Priority="39" Name="toc 9"/>
<w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption"/>
<w:LsdException Locked="false" Priority="10" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" Priority="11" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" Priority="22" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" Priority="59" SemiHidden="false"
UnhideWhenUsed="false" Name="Table Grid"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading"/>
</w:LatentStyles>
</xml><![endif]--><!--[if gte mso 10]>
<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-qformat:yes;
mso-style-parent:"";
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin-top:0cm;
mso-para-margin-right:0cm;
mso-para-margin-bottom:6.0pt;
mso-para-margin-left:0cm;
text-align:justify;
text-indent:42.55pt;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;
mso-fareast-language:EN-US;}
table.MsoTableGrid
{mso-style-name:"Table Grid";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-priority:59;
mso-style-unhide:no;
border:solid black 1.0pt;
mso-border-themecolor:text1;
mso-border-alt:solid black .5pt;
mso-border-themecolor:text1;
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-border-insideh:.5pt solid black;
mso-border-insideh-themecolor:text1;
mso-border-insidev:.5pt solid black;
mso-border-insidev-themecolor:text1;
mso-para-margin:0cm;
mso-para-margin-bottom:.0001pt;
mso-pagination:none;
font-size:10.5pt;
mso-bidi-font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;
mso-font-kerning:1.0pt;
mso-ansi-language:EN-US;
mso-fareast-language:ZH-CN;}
</style>
<![endif]-->
</div>
<div align="center" class="MsoNormal" style="color: yellow; margin-bottom: 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">BAB VI</span></b></div>
<div align="center" class="MsoNormal" style="color: yellow; margin-bottom: 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">FASILITAS PAJAK PENGHASILAN</span></b></div>
<div align="left" class="MsoNormal" style="color: yellow; margin-bottom: 0.0001pt; text-align: left; text-indent: 0cm;">
<b><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span></span></b><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><b><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></div>
<div class="MsoListParagraph" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: -21.3pt;">
<b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">6.1<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Arial Unicode MS"; mso-fareast-font-family: "Arial Unicode MS"; mso-fareast-language: IN;">Fasilitas Pajak Penghasilan</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -1cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">6.1.1<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Arial Unicode MS"; mso-fareast-font-family: "Arial Unicode MS"; mso-fareast-language: IN;">Fasilitas</span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Arial Unicode MS"; mso-fareast-font-family: "Arial Unicode MS"; mso-fareast-language: IN;"> </span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Arial Unicode MS"; mso-fareast-font-family: "Arial Unicode MS"; mso-fareast-language: IN;">Pajak</span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Arial Unicode MS"; mso-fareast-font-family: "Arial Unicode MS"; mso-fareast-language: IN;"> </span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Arial Unicode MS"; mso-fareast-font-family: "Arial Unicode MS"; mso-fareast-language: IN;">Penghasilan</span></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Arial Unicode MS"; mso-fareast-font-family: "Arial Unicode MS"; mso-fareast-language: IN;"> </span><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">bagi</span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: IN; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wajib</span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: IN; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak</span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: IN; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">yang</span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: IN; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menanamkan</span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: IN; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Modal</span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: IN; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">pada</span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: IN; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bidang</span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: IN; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tertentu
atau</span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: IN; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Daerah</span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: IN; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b><b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tertentu</span></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Arial Unicode MS"; mso-fareast-font-family: "Arial Unicode MS"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin-bottom: 0.0001pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Arial Unicode MS"; mso-fareast-font-family: "Arial Unicode MS"; mso-fareast-language: IN;">Fasilitas PPH ini dapat diberikan kepada Wajib Pajak Dalam Negeri yang
berbentuk :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Arial Unicode MS"; mso-fareast-font-family: "Arial Unicode MS"; mso-fareast-language: IN;">Perseroan
terbatas; atau</span></div>
<div class="MsoListParagraphCxSpLast" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Arial Unicode MS"; mso-fareast-font-family: "Arial Unicode MS"; mso-fareast-language: IN;">Koperasi, baik
yang baru berdiri maupun yang telah ada, yang melakukan penanaman modal baik
untuk: </span></div>
<div class="MsoNormal" style="color: yellow; margin: 0cm 0cm 0.0001pt 78pt; text-indent: -18pt;">
<span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Arial Unicode MS"; mso-fareast-font-family: "Arial Unicode MS"; mso-fareast-language: IN;">Penanaman modal baru; maupun</span></div>
<div class="MsoNormal" style="color: yellow; margin: 0cm 0cm 0.0001pt 78pt; text-indent: -18pt;">
<span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Arial Unicode MS"; mso-fareast-font-family: "Arial Unicode MS"; mso-fareast-language: IN;">Perluasan dari usaha yang telah ada, pada bidang usaha tertentu atau pada
bidang tertentu dan daerah tertentu;</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">û<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Arial Unicode MS"; mso-fareast-font-family: "Arial Unicode MS"; mso-fareast-language: IN;">Penanaman modal adalah investasi berupa aktiva tetap berwujud termasuk
tanah yang digunakan untuk kegiatan utama usaha. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">û<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Arial Unicode MS"; mso-fareast-font-family: "Arial Unicode MS"; mso-fareast-language: IN;">Bidang-bidang Usaha Tertentu adalah bidang usaha di sektor kegiatan ekonomi
yang mendapat prioritas tinggi dalam skala nasional.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">û<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Arial Unicode MS"; mso-fareast-font-family: "Arial Unicode MS"; mso-fareast-language: IN;">Daerah-daerah Tertentu adalah daerah yang secara ekonomis mempunyai potensi
yang layak dikembangkan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin-bottom: 0.0001pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Arial Unicode MS"; mso-fareast-font-family: "Arial Unicode MS"; mso-fareast-language: IN;">Kepada Wajib Pajak tersebut dapat diberikan Fasilitas Pajak Penghasilan
dalam bentuk : </span></div>
<div class="MsoListParagraph" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 2cm; text-align: justify; text-indent: -17.85pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Arial Unicode MS"; mso-fareast-font-family: "Arial Unicode MS"; mso-fareast-language: IN;">pengurangan
penghasilan neto sebesar 30% (tiga puluh persen) dari jumlah Penanaman Modal,
dibebankan selama 6 (enam) tahun masing-masing sebesar </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">5% (lima persen) per
tahun;</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Arial Unicode MS"; mso-fareast-font-family: "Arial Unicode MS"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraph" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 2cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Contoh :</span></b></div>
<div class="MsoListParagraph" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 2cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">PT
ABC melakukan penanaman modal sebesar Rp 100.000.000.000,00 berupa pembelian
aktiva tetap berupa tanah, bangunan dan mesin. Terhadap PT ABC dapat diberikan
fasilitas pengurangan penghasilan neto <i>(investment allowance)</i> sebesar 5%
x Rp 100.000.000.000,00 = Rp. 5.000.000.000,00 setiap tahunnya selama 6 tahun
yang dimulai sejak tahun pemberian fasilitas. </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Arial Unicode MS"; mso-fareast-font-family: "Arial Unicode MS"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpLast" style="color: yellow; line-height: normal; margin: 0cm 0cm 6pt 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Penyusutan dan amortisasi dipercepat, sebagai
berikut : </span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; color: yellow; margin-left: 62.15pt;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 110.25pt;" valign="top" width="147">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 6.0pt; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Kelompok Aktiva
Tetap Berwujud</span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 55.5pt;" valign="top" width="74">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.05pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Masa Manfaat menjadi</span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.25pt;" valign="top" width="99">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Tarif
Amortisasi Berdasarkan</span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 132.4pt;" valign="top" width="177">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 6.0pt; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Penyusutan
Berdasarkan Metode</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Garis Lurus</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Saldo Menurun</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">I.
Bukan Bangunan :</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 7.1pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> Kelompok I</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 2.05pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">2 tahun</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">50 %</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">100 % (dibebankan
sekaligus)</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 7.1pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> Kelompok II</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 2.05pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">4 tahun</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">25 %</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">50 %</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 7.1pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> Kelompok III</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 2.05pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">8 tahun</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">12,5 %</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">25 %</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 7.1pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> Kelompok IV</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 2.05pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">10 tahun</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">10 %</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">20 %</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: -1.15pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">II.Bangunan
:</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"><br /></td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"><br /></td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top"><br /></td>
</tr>
<tr style="height: 11.5pt; mso-yfti-irow: 8;">
<td style="border-top: none; border: solid black 1.0pt; height: 11.5pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Permanen</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 11.5pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 2.05pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">10 tahun</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 11.5pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">10 %</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 11.5pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">-</span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 9; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; height: 5.25pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Tidak Permanen</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 5.25pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 2.05pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">5 tahun</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 5.25pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">20%</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 5.25pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt;" valign="top">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">-</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraph" style="color: yellow; line-height: normal; margin: 6pt 0cm 0.0001pt 2cm; text-align: justify; text-indent: -17.85pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Pengenaan Pajak
Penghasilan atas dividen yang dibayarkan kepada Subjek Pajak luar negeri
sebesar 10% (sepuluh persen), atau tarif yang lebih rendah menurut Persetujuan
Penghindaran Pajak Berganda yang berlaku.</span></div>
<div class="MsoNormal" style="color: yellow; margin: 0cm 0cm 0.0001pt 2cm; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Contoh :</span></b></div>
<div class="MsoNormal" style="color: yellow; margin: 0cm 0cm 0.0001pt 2cm; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Investor dari negara X
memperoleh dividen dari Wajib Pajak (WP) badan dalam negeri yang telah
ditetapkan untuk memperoleh fasilitas berdasarkan Peraturan Pemerintah (PP)
No.1 Tahun 2007 sebagaimana telah diubah dengan PP 62/2008. Apabila investor X
tersebut bertempat kedudukan di negara yang belum memiliki Persetujuan
Penghindar Pajak Berganda (P3B) dengan Pemerintah Republik Indonesia (RI), atau
bertempat kedudukan di negara yang telah memiliki P3B dengan Pemerintah RI
dengan tarif pajak dividen untuk WP luar negeri 10% atau lebih, maka atas
dividen hanya akan dikenakan Pajak Penghasilan (PPh) di</span><span style="font-family: "Arial Unicode MS","sans-serif"; font-size: 10.0pt; mso-fareast-language: IN;"> </span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Indonesia
sebesar 10%. Namun apabila investor X tersebut bertempat kedudukan di suatu
negara yang telah memiliki P3B dengan Pemerintah RI dengan tarif pajak dividen
tersebut dikenakan PPh di Indonesia sesuai tarif yang diatur dalam P3B
tersebut.</span></div>
<div class="MsoListParagraph" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 2cm; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Kompensasi
kerugian yang lebih lama dari 5 (lima) tahun tetapi tidak lebih dari 10
(sepuluh) tahun dengan ketentuan sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 70.9pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Tambahan 1
tahun :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 70.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Apabila penanaman modal baru pada bidang usaha
tertentu yang dilakukan di kawasan industri dan kawasan berikat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 70.9pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Tambahan 1
tahun :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 70.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Apabila memperkerjakan sekurang-kurangnya 500
orang tenaga kerja indonesia selama 5 (lima) tahun berturut-turut;</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 70.9pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Tambahan 1
tahun :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 70.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Apabila penanaman modal baru memerlukan
investasi/pengeluaran untuk insfrastruktur ekonomi dan sosial di lokasi usaha
paling sedikit sebesar rp. 10.000.000.000,00</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 70.9pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Tambahan 1
tahun :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 70.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Apabila mengeluarkan biaya penelitian dan
pengembangan di dalam negeri dalam rangka pengembangan produk atau efisiensi
produksi paling sedikit 5% dari investasi dalam jangka waktu 5 tahun; dan/atau</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 70.9pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Tambahan 1
tahun :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 70.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Apabila menggunakan bahan baku dan atau komponen
hasil produksi dalam negeri paling sedikit 70% sejak tahun ke 4.</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: IN;"></span></div>
<div class="MsoListParagraph" style="color: yellow; line-height: normal; margin: 6pt 0cm 0.0001pt 35.45pt; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Hal
Hal Yang harus diperhatikan dalam PP No. 62 Tahun 2008</span></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Menteri
Keuangan menerbitkan keputusan pemberian fasilitas Pajak Penghasilan setelah mempertimbangkan
usulan dari Kepala BKPM</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Sebelum lewat 6
tahun sejak tanggal pemberian fasilitas Wajib Pajak tidak boleh :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 63.8pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Menggunakan
aktiva tetap yang mendapatkan fasilitas untuk tujuan selain yang diberikan
fasilitas, atau</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 63.8pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Mengalihkan
sebagian atau seluruh aktiva tetap yang mendapatkan fasilitas kecuali aktiva
tetap yang dialihkan tersebut diganti dengan aktiva tetap baru.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Apabila Wajib
Pajak yang telah mendapatkan fasilitas tidak memenuhi ketentuan tersebut, maka
:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 63.8pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Fasilitas yang
telah diberikan berdasarkan Peraturan Pemerintah ini dicabut;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 63.8pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Terhadap Wajib
Pajak yang bersangkutan dikenakan sanksi sesuai ketentuan peraturan
perundang-undangan perpajakan yang berlaku, dan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 63.8pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Tidak dapat
lagi diberikan fasilitas berdasarkan peraturan pemerintah ini.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Wajib Pajak
yang telah memperoleh keputusan pemberian fasilitas Pajak Penghasilan wajib
menyampaikan kepada Direktur Jenderal Pajak laporan mengenai hal-hal sebagai
berikut :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 63.8pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Realisasi
penanaman modal sampai dengan selesainya seluruh investasi; (Laporan ini
disampaikan kepada Direktur Jenderal Pajak setiap semester terhitung</span><span lang="EN-US" style="font-family: "Arial Unicode MS","sans-serif"; font-size: 10.0pt; mso-fareast-language: IN;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">sejak dimulainya realisasi penanaman modal sampai
dengan selesainya seluruh investasi, paling lambat 10 (sepuluh) hari kerja
setelah akhir semester yang bersangkutan)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 63.8pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Realisasi
produksi sejak saaat dimulainya produksi komersial;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 63.8pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Penggunaan
aktiva tetap yang digunakan untuk tujuan selain yang diberikan fasilitas;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 63.8pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Pengalihan
sebagian atau seluruh aktiva tetap yang mendapatkan fasilitas; dan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 63.8pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Penggantian
aktiva tetap yang dialihkan yang diganti dengan aktiva tetap yang baru.<br />
(Laporan ini (huruf b,c,d dan e) disampaikan kepada Direktur Jenderal Pajak
setiap semester, paling lambat 10 (sepuluh) hari kerja setelah akhir semester
yang bersangkutan selama 6 (enam) tahun sejak saat dimulainya produksi komersial).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Wajib Pajak
yang telah mendapat fasilitas Pajak Penghasilan wajib melampirkan laporan
keuangan tahunan yang telah diaudit oleh Kantor Akuntan Publik pada Surat
Pemberitahuan Tahunan Pajak Penghasilan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Pelaksanaan PP
ini akan dievaluasi dalam jangka waktu paling lama 2 tahun sejak ditetapkan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Evaluasi
dilakukan oleh Tim Monitoring dan Evaluasi yang dibentuk dengan Keputusan
Menteri Koordinator Bidang Perekonomian</span></div>
<div class="MsoListParagraphCxSpLast" style="color: yellow; line-height: normal; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Wajib Pajak
yang telah memperoleh fasilitas perpajakan atas kegiatan usaha di Kawasan Pengembangan
Ekonomi Terpadu (KAPET) berdasarkan Peraturan Pemerintah Nomor 20 Tahun 2000
tentang Perlakuan Perpajakan di Kawasan Pengembangan Ekonomi Terpadu
sebagaimana telah diubah dengan Peraturan Pemerintah Nomor 147 Tahun 2000, maka
atas kegiatan usaha tersebut tidak lagi diberikan fasilitas perpajakan
sebagaimana dimaksud dalam Peraturan Pemerintah Nomor 62 Tahun 2008.</span></div>Time Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.com0tag:blogger.com,1999:blog-986460361790559224.post-6286319717854232762012-06-18T04:44:00.000-07:002012-06-18T04:44:13.402-07:00PPh Orang Pribadi dan Badan<div style="color: yellow;">
<!--[if !mso]>
<style>
v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style>
<![endif]--><!--[if gte mso 9]><xml>
<o:OfficeDocumentSettings>
<o:RelyOnVML/>
<o:AllowPNG/>
</o:OfficeDocumentSettings>
</xml><![endif]--><!--[if gte mso 9]><xml>
<w:WordDocument>
<w:View>Normal</w:View>
<w:Zoom>0</w:Zoom>
<w:TrackMoves>false</w:TrackMoves>
<w:TrackFormatting/>
<w:PunctuationKerning/>
<w:ValidateAgainstSchemas/>
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF/>
<w:LidThemeOther>IN</w:LidThemeOther>
<w:LidThemeAsian>X-NONE</w:LidThemeAsian>
<w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables/>
<w:SnapToGridInCell/>
<w:WrapTextWithPunct/>
<w:UseAsianBreakRules/>
<w:DontGrowAutofit/>
<w:SplitPgBreakAndParaMark/>
<w:DontVertAlignCellWithSp/>
<w:DontBreakConstrainedForcedTables/>
<w:DontVertAlignInTxbx/>
<w:Word11KerningPairs/>
<w:CachedColBalance/>
</w:Compatibility>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
<m:lMargin m:val="0"/>
<m:rMargin m:val="0"/>
<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
</m:mathPr></w:WordDocument>
</xml><![endif]--><!--[if gte mso 9]><xml>
<w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
DefSemiHidden="true" DefQFormat="false" DefPriority="99"
LatentStyleCount="267">
<w:LsdException Locked="false" Priority="0" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Normal"/>
<w:LsdException Locked="false" Priority="9" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="heading 1"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9"/>
<w:LsdException Locked="false" Priority="39" Name="toc 1"/>
<w:LsdException Locked="false" Priority="39" Name="toc 2"/>
<w:LsdException Locked="false" Priority="39" Name="toc 3"/>
<w:LsdException Locked="false" Priority="39" Name="toc 4"/>
<w:LsdException Locked="false" Priority="39" Name="toc 5"/>
<w:LsdException Locked="false" Priority="39" Name="toc 6"/>
<w:LsdException Locked="false" Priority="39" Name="toc 7"/>
<w:LsdException Locked="false" Priority="39" Name="toc 8"/>
<w:LsdException Locked="false" Priority="39" Name="toc 9"/>
<w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption"/>
<w:LsdException Locked="false" Priority="10" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" Priority="11" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" Priority="22" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" Priority="59" SemiHidden="false"
UnhideWhenUsed="false" Name="Table Grid"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading"/>
</w:LatentStyles>
</xml><![endif]--><!--[if gte mso 10]>
<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-qformat:yes;
mso-style-parent:"";
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin-top:0cm;
mso-para-margin-right:0cm;
mso-para-margin-bottom:6.0pt;
mso-para-margin-left:0cm;
text-align:justify;
text-indent:42.55pt;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;
mso-fareast-language:EN-US;}
table.MsoTableGrid
{mso-style-name:"Table Grid";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-priority:59;
mso-style-unhide:no;
border:solid black 1.0pt;
mso-border-themecolor:text1;
mso-border-alt:solid black .5pt;
mso-border-themecolor:text1;
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-border-insideh:.5pt solid black;
mso-border-insideh-themecolor:text1;
mso-border-insidev:.5pt solid black;
mso-border-insidev-themecolor:text1;
mso-para-margin:0cm;
mso-para-margin-bottom:.0001pt;
mso-pagination:none;
font-size:10.5pt;
mso-bidi-font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;
mso-font-kerning:1.0pt;
mso-ansi-language:EN-US;
mso-fareast-language:ZH-CN;}
table.TableGrid1
{mso-style-name:"Table Grid1";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-priority:59;
mso-style-unhide:no;
border:solid black 1.0pt;
mso-border-themecolor:text1;
mso-border-alt:solid black .5pt;
mso-border-themecolor:text1;
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-border-insideh:.5pt solid black;
mso-border-insideh-themecolor:text1;
mso-border-insidev:.5pt solid black;
mso-border-insidev-themecolor:text1;
mso-para-margin:0cm;
mso-para-margin-bottom:.0001pt;
text-align:justify;
text-indent:42.55pt;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;
mso-fareast-language:EN-US;}
</style>
<![endif]--><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="2050"/>
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1"/>
</o:shapelayout></xml><![endif]-->
</div>
<div class="Section1" style="color: yellow;">
<div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">BAB</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">III</span></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="center" class="MsoNormal" style="mso-pagination: none; text-align: center; text-indent: .3pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">PAJAK</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">PENGHASILAN</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">ORANG</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">PRIBADI</span></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoListParagraph" style="line-height: 23.05pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-line-height-rule: exactly; mso-list: l136 level1 lfo155; tab-stops: 8.0cm; text-indent: -1.0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">3.1<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Penghitungan</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">PPh</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Orang</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Pribadi</span></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 8.0cm; text-indent: 14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Seperti</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">telah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">dijelaskan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dalam</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">bab</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">–<span style="letter-spacing: -.05pt;">bab</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">sebelumnya</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">bahwa</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">penghitungan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Orang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Pribadi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dibedakan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">sebagai</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">berikut</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">:</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l68 level1 lfo153; mso-pagination: none; tab-stops: 8.0cm; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">a<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Orang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Pribadi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Karyawan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">tidak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">menjalankan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">usaha</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 14.15pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Untuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">OP</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Karyawan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">bagi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">tidak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">menjalankan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">usaha</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">menghitunga</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">penghasilan<span style="letter-spacing: -.05pt;">kena</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">sebesar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">gaji</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.15pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">diterim</span><span style="font-family: "Comic Sans MS"; font-size: 10pt;">a</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">diperoleh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.1pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">dikurangi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.1pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Tidak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.1pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Kena</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">(PTKP).</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l68 level1 lfo153; mso-pagination: none; tab-stops: 8.0cm; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">b<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Orang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Pribadi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Usahawan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">pekerja</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">bebas</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 8.0cm; text-indent: 14.15pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Untuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">OP</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">menjalankan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">usahawan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">pekerja</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">bebas</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">penghitungan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">kena</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">adalah</span><span style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;"> :</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 60.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo154; mso-pagination: none; tab-stops: 8.0cm; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Untuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">omzet/peredaran</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">usaha</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dalam</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">kurang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dari</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Rp.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">4.800.000.000,-</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">menghitun</span><span style="font-family: "Comic Sans MS"; font-size: 10pt;">g </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">bersihnya</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">boleh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">menggunakan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">pembukuan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">perkiraan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">neto</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">(norma)</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">kemudian</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">setelah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">itu</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">dikurangi</span><span style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;"> dengan PTKP</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo154; mso-pagination: none; tab-stops: 8.0cm; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Untuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">omzet</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">sama</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">atau</span><span style="font-family: "Comic Sans MS"; font-size: 10pt;"> l</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">ebih</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dari</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Rp.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">4.800.000.000,-</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">menghitung</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">bersihnya</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">harus</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">pembukuan,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">kemudian</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">dikurangi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">PTKP</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 6.0pt; mso-outline-level: 2; text-align: left; text-indent: 0cm;">
<b><span style="font-family: "Comic Sans MS"; font-size: 10pt; text-decoration: none;">Tarif Pajak
PPh Pasal 25/29 untuk Wajib Pajak Orang Pribadi Tahun 2011</span></b><b><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b></div>
<div class="MsoNormal" style="margin-left: 1.0cm; text-indent: 14.2pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif
Pajak PPh Pasal 25/29 untuk Wajib Pajak Orang Pribadi adalah berdasarkan </span><span style="font-family: "Comic Sans MS"; font-size: 10pt; text-decoration: none;">pasal 17 Undang-undang No.36 Tahun 2008 tentang Pajak Penghasilan</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
dengan perincian sebagai berikut :</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="TableGrid1" style="border-collapse: collapse; border: none; margin-left: 40.85pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 262.25pt;" valign="top" width="350">
<div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lapisan
Penghasilan Kena Pajak</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94">
<div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif
Pajak</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 262.25pt;" valign="top" width="350">
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">s.d Rp50.000.000,00 </span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94">
<div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5%</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 262.25pt;" valign="top" width="350">
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">di atas Rp50.000.000,00 s.d Rp250.000.000,00</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94">
<div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">15%</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 262.25pt;" valign="top" width="350">
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span lang="FI" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">di
atas Rp 250.000.000,00 </span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">s.d</span><span lang="FI" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Rp500.000.000,00</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94">
<div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">25%</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 262.25pt;" valign="top" width="350">
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span lang="FI" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">di
atas Rp500.000.000,00 </span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.85pt;" valign="top" width="94">
<div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">30%</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
</tbody></table>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; text-align: left; text-indent: -7.1pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh penghitungan pajak yang terutang untuk Wajib
Pajak orang pribadi:</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; text-align: left; text-indent: -7.1pt;">
<span lang="FI" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: FI; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jumlah Penghasilan Kena Pajak Rp
600.000.000,00.</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; text-align: left; text-indent: -7.1pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak Penghasilan yang terutang : </span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 7.0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5 % x Rp
50.000.000,- <span style="mso-tab-count: 1;"> </span>= Rp.
<span style="mso-spacerun: yes;"> </span> 2.500.000,-</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 7.0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">15 % x Rp. 200.000.000,- <span style="mso-tab-count: 1;"> </span>= Rp. <span style="mso-spacerun: yes;"> </span>30.000.000,-</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 7.0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">25 % x Rp. 250.000.000,- <span style="mso-tab-count: 1;"> </span>= Rp. <span style="mso-spacerun: yes;"> </span>62.500.000,-</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 7.0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">30 % x Rp. 100.000.000,- <span style="mso-tab-count: 1;"> </span>= <u>Rp. <span style="mso-spacerun: yes;"> </span>30.000.000,-( +)</u></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-left: 42.55pt; tab-stops: 7.0cm; text-align: left; text-indent: -7.1pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jumlah PPh
terutang
<span style="mso-tab-count: 1;"> </span>= Rp. 125.000.000,-</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-outline-level: 2; text-align: left; text-indent: 0cm;">
<a href="http://wibowo-pajak.blogspot.com/2012/03/contoh-perhitungan-pph-orang-pribadi.html"><b><span style="font-family: "Comic Sans MS"; font-size: 10pt; text-decoration: none;">Contoh
Perhitungan PPh Orang Pribadi Bagi Wanita Kawin Yang Pisah Harta dan
Penghasilan dengan Suami Serta Yang Memilih Memiliki NPWP Sendiri.</span></b></a><b><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; text-indent: 14.2pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wajib
Pajak Samsul yang memperoleh penghasilan neto dari usaha perdagangan bahan
bangunan sebesar Rp. 100.000.000,- dan mempunyai seorang isteri yang
menjalankan usaha salon kecantikan dengan penghasilan neto sebesar Rp.
150.000.000,-, pengenaan pajaknya dihitung berdasarkan jumlah penghasilan neto
sebesar Rp. 250.000.000,00 (100.000.000 + 150.000.000). </span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Misalnya
, Samsul tidak mempunyai anak maka pajak yang terutang atas jumlah penghasilan
tersebut adalah sebesar :</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 248.1pt; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan
Neto<span style="mso-tab-count: 1;"> </span>:
Rp. 250.000.000</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 248.1pt; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PTKP
(K/I/0)<span style="mso-tab-count: 1;"> </span>:
Rp. 33.000.000</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 248.1pt; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan
Kena Pajak<span style="mso-tab-count: 1;"> </span>:
Rp. 217.000.000</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 248.1pt; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh
Terutang<span style="mso-tab-count: 1;"> </span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 163.05pt 248.1pt; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5%<span style="mso-spacerun: yes;"> </span>x Rp. 50.000.000<span style="mso-tab-count: 1;"> </span>= Rp.<span style="mso-spacerun: yes;"> </span>2.500.000</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 163.05pt 248.1pt; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">15% x Rp.
167.000.000<span style="mso-tab-count: 1;"> </span>= <u>Rp. 25.050.000</u></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 248.1pt; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span>: Rp.
27.550.000</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 14.2pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 14.2pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 14.2pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 14.2pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; text-indent: 14.2pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apabila
suami dan isteri pisah harta dan penghasilan maka untuk masing-masing suami dan
isteri pengenaan pajak terutangnya dihitung sebagai berikut : </span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Suami :<span style="mso-spacerun: yes;"> </span><u>Rp. 100.000.000</u><span style="mso-spacerun: yes;"> </span>x Rp. 27.550.000 = 11.020.000</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Rp. 250.000.000</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 6.0pt; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Isteri : <u> Rp.
150.000.000</u> x Rp. 27.550.000 = 16.530.000</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Rp.
250.000.000</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 6.0pt; text-indent: 14.2pt;">
<a href="http://wibowo-pajak.blogspot.com/2012/02/contoh-perhitungan-pph-orang-pribadi.html"><b><span style="font-family: "Comic Sans MS"; font-size: 10pt; text-decoration: none;">Contoh
Perhitungan PPh Orang Pribadi Tahun 2011 Bagi Wajib Pajak Orang Pribadi Yang Menggunakan
Norma Penghitungan Penghasilan Neto</span></b></a><b><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b><span style="font-family: "Comic Sans MS"; font-size: 10.0pt;"></span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 14.2pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tuan Adit
seorang pengusaha perdagangan bahan bangunan dengan nama toko Makmur di
Purwokerto dengan status menikah dan mempunyai dua anak. Dari toko tersebut
tuan Adit memperoleh penghasilan kotor (bruto) dalam satu tahun adalah
Rp.600.000.000,- Penghasilan neto dihitung dengan metode norma penghitungan
penghasilan neto</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">.</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 14.2pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam
penjualan tahun 2011 terdapat penjualan kepada bendaharawan pemerintah dan
telah dipungut PPh Pasal 22 sebesar Rp.1.000.000,-</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 14.2pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Selama
tahun 2011 Tuan Adit telah membayar angsuran PPh Pasal 25 sebesar
Rp.6.000.000,-</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-left: 1.0cm; text-indent: 14.2pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak
Penghasilan Pasal 25/29 untuk SPT tahunan PPh Orang Pribadi Tahun 2011 tuan
Adit dihitung sebagai berikut :</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 10.0cm 11.0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan
Bruto<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>: Rp. 600.000.000</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 10.0cm 11.0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Norma
penghasilan neto kode 62440<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>: 20 %</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 10.0cm 11.0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan
neto(600.000.000 x 20 % = 120.000.000)<span style="mso-tab-count: 1;"> </span>: Rp.
120.000.000</span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 10.0cm 11.0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PTKP
(K/2)<span style="mso-tab-count: 1;"> </span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo156; tab-stops: 127.6pt 11.0cm; text-align: left; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">û<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wajib Pajak<span style="mso-tab-count: 1;"> </span>:
Rp. 15.840.000</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo156; tab-stops: 127.6pt 11.0cm; text-align: left; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">û<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kawin<span style="mso-tab-count: 1;"> </span>: Rp.<span style="mso-spacerun: yes;"> </span>1.320.000</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo156; tab-stops: 127.6pt 11.0cm; text-align: left; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">û<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Anak ke-1<span style="mso-tab-count: 1;"> </span>: Rp.<span style="mso-spacerun: yes;"> </span>1.320.000</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo156; tab-stops: 127.6pt 11.0cm; text-align: left; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">û<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Anak ke-2<span style="mso-tab-count: 1;"> </span>: <u>Rp.<span style="mso-spacerun: yes;"> </span>1.320.000 (+)</u></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 10.0cm 11.0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>: <u>Rp.<span style="mso-spacerun: yes;"> </span>19.800.000 (–)</u></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 10.0cm 11.0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan
Kena Pajak<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>: Rp. 100.200.000 </span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 6.0pt; tab-stops: 11.0cm; text-align: left; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh
Terutang :</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 120.5pt 163.05pt 248.1pt; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp. 050.000.000<span style="mso-spacerun: yes;"> </span>x<span style="mso-spacerun: yes;"> </span>5%<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>=
Rp. 02.500.000</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 120.5pt 163.05pt 248.1pt; text-align: left; text-indent: 0cm;">
<u><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp. 050.200.000<span style="mso-spacerun: yes;"> </span>x<span style="mso-spacerun: yes;"> </span>15% <span style="mso-tab-count: 1;"> </span>= Rp. 07.530.000 (+)</span></u><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 269.35pt; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(Rp. 100.200.000) <span style="mso-spacerun: yes;"> </span> <span style="mso-tab-count: 1;"> </span>: Rp.
10.030.000 </span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 6.0pt; tab-stops: 269.35pt; text-align: left; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kredit
Pajak :</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l118 level1 lfo157; tab-stops: 127.6pt 269.35pt; text-indent: -14.2pt;">
<span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">û<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal
22<span style="mso-tab-count: 1;"> </span>: Rp.
1.000.000
</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l118 level1 lfo157; tab-stops: 127.6pt 269.35pt; text-align: left; text-indent: -14.2pt;">
<span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">û<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal
25<span style="mso-tab-count: 1;"> </span>: Rp. <u>6.000.000 (+)</u>
</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 269.35pt; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span><u>: Rp. <span style="mso-spacerun: yes;"> </span>7.000.000 (-)</u></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 269.35pt; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Kurang Bayar (PPh Pasal
29)
<span style="mso-tab-count: 1;"> </span>: Rp.<span style="mso-spacerun: yes;"> </span>3.030.000</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 6.0pt; tab-stops: 269.35pt; text-align: left; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Angsuran
PPh Pasal 25 tahun 2012 :</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l56 level1 lfo158; tab-stops: 269.35pt; text-indent: -14.2pt;">
<span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">û<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Terutang<span style="mso-tab-count: 1;"> </span>:
Rp. 10.030.000</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 12.0pt; mso-add-space: auto; mso-list: l56 level1 lfo158; tab-stops: 269.35pt; text-indent: -14.2pt;">
<span style="font-family: Wingdings; font-size: 10.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">û<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal
22<span style="mso-tab-count: 1;"> </span>:
<u>Rp.<span style="mso-spacerun: yes;"> </span>1.000.000 (-)</u></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: 3.0pt; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 276.45pt; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
<span style="mso-tab-count: 1;"> </span>Rp.<span style="mso-spacerun: yes;"> </span>9.030.000</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 269.35pt; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Angsuran PPh Pasal 25 setiap bulan <u>Rp.
9.030.000 </u><span style="mso-spacerun: yes;"> </span>= Rp.
752.500 </span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 269.35pt; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <span style="mso-spacerun: yes;"> </span>12</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-left: 2.0cm; tab-stops: 265.45pt; text-indent: 1.0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.25pt; margin-right: 0cm; margin-top: 0cm; mso-list: l99 level1 lfo159; tab-stops: 265.45pt; text-indent: -21.25pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">3.2<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Pajak Penghasilan
Orang Pribadi Dalam Negeri</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: IN;"> </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">/</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: IN;"> </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">PPh OPDN</span></b></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l50 level1 lfo160; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">3.2.1<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Pengertian PPh Orang Pribadi Dalam Negeri</span></b></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 14.15pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Pajak Penghasilan Orang
Pribadi Dalam Negeri / PPh OPDN adalah pajak yang dikenakan terhadap subjek pajak
orang pribadi atas penghasilan yang diterima atau diperoleh dalam tahun pajak. </span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l50 level1 lfo160; tab-stops: 265.45pt; text-indent: -1.0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">3.2.2<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: IN;">Subjek Pajak Penghasilan Orang Pribadi
Dalam Negeri / PPh OPDN</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;"></span></b></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 14.2pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Subjek PPh OPDN adalah
orang pribadi terbagi atas dua golongan yaitu subjek pajak orang pribadi dalam
negeri dan subjek pajak orang pribadi luar negeri. Subjek pajak dalam negeri
adalah orang pribadi yang bertempat tinggal di Indonesia atau berada di
Indonesia lebih dari 183 hari dalam periode 12 bulan dan orang pribadi yang dalam
satu tahun pajak berada di Indonesia dam mempunyai niat untuk bertempat tinggal
di Indonesia.</span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 14.2pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Subjek pajak luar negeri
adalah orang yang tidak bertempat tinggal di Indonesia atau berada di Indonesia
tidak lebih dari 183 hari yang menjalankan kegiatan usaha melalui bentuk usaha
tetap (BUT) di Indonesia dan Orang Pribadi yang tidak bertempat tinggal di
Indonesia atau berada di Indonesia tidak lebih dari 183 hari yang dapat
memperoleh penghasilan dari Indonesia bukan dari menjalankan kegiatan usaha
melalui BUT di Indonesia.</span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 14.2pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Ketentuan mengenai test
time atau tes waktu timbulnya BUT untuk subjek pajak luar negeri dari negara
yang memiliki Persetujuan Penghindaraan Pajak Berganda (P3B) dengan Indonesia
mengacu pada ketentuan yang diatur dalam P3B yang bersangkutan.</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l50 level1 lfo160; tab-stops: 265.45pt; text-indent: -1.0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">3.2.3<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; line-height: 115%;">Objek
Pajak Penghasilan Orang Pribadi Dalam Negeri / PPh OPDN</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 35.45pt; mso-add-space: auto; tab-stops: 265.45pt; text-align: justify; text-indent: 14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Objek pajak PPh
OPDN adalah penghasilan di mana setiap penambahan kemampuan ekonomis yang
diterima atau diperoleh wajib pajak berasal dari dalam negeri maupun luar
Indonesia dan dapat digunakan untuk konsumsi atau untuk menambah kekayaan wajib
pajak / WP.</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l50 level1 lfo160; tab-stops: 265.45pt; text-indent: -1.0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">3.2.4<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; line-height: 115%;">Tarif
Pajak Penghasilan Orang Pribadi Dalam Negeri / PPh OPDN</span></b></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Tarif
Pajak Penghasilan OPDN sesuai pasal 17 Undang-Undang PPh :</span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l16 level1 lfo161; text-indent: -14.2pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Penghasilan sampai 25 juta
kena tarif 5%</span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l16 level1 lfo161; text-indent: -14.2pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Penghasilan antara 25 sampai
50 juta kena tarif 10%</span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l16 level1 lfo161; text-indent: -14.2pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Penghasilan antara 50
sampai dengan 100 juta terkena tarif 15%</span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l16 level1 lfo161; text-indent: -14.2pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Penghasilan antara 100
sampai 200 juta kena tarif 25%</span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l16 level1 lfo161; text-indent: -14.2pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Penghasilan lebih dari 200
juta kena tarif 35%</span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt;">PTKP
atau Penghasilan tidak kena pajak untuk PPh OPDN sebagai berikut :</span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l143 level1 lfo162; text-indent: -14.15pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Rp. 2.880.000,- untuk diri
sendiri wajib pajak.</span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l143 level1 lfo162; text-indent: -14.15pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Rp. 1.440.000,- untuk
tambahan wajib pajak / wp kawin.</span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l143 level1 lfo162; text-indent: -14.15pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Rp. 2.880.000,- untuk
tambahan satu orang istri yang penghasilannya digabung dengan suami.</span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l143 level1 lfo162; text-indent: -14.15pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Rp. 1.440.000,- untuk
tambahan untuk setiap anggota keluarga maksimal 3 orang.</span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 6.0pt; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<b><span style="font-family: "Comic Sans MS"; font-size: 10pt;">Contoh untuk
penghitungan tahun pajak 2009</span></b><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;">Bagi Wajib Pajak dalam negeri yang menyelenggarakan pembukuan, Penghasilan
Kena Pajaknya dihitung dengan menggunakan cara penghitungan biasa dengan contoh
sebagai berikut.</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 6.0pt; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;">Peredaran
bruto<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 4;"> </span><span style="mso-tab-count: 2;"> </span>Rp<span style="mso-spacerun: yes;">
</span>6.000.000.000,00<span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;">Biaya untuk
mendapatkan, menagih, </span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: 3.0pt; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;">dan memelihara penghasilan<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 2;"> </span><u>Rp<span style="mso-spacerun: yes;"> </span>5.400.000.000,00(-)</u><span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; line-height: 115%;">Laba usaha
(penghasilan neto usaha)<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span></span><span style="font-family: "Comic Sans MS"; font-size: 10pt; line-height: 115%;"><span style="mso-tab-count: 2;"> </span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; line-height: 115%;">Rp<span style="mso-spacerun: yes;">
</span>600.000.000,00<span style="mso-spacerun: yes;"> </span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l61 level1 lfo163; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; line-height: 115%;">Penghasilan lainnya<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 2;"> </span>Rp
</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; line-height: 115%;">50.000.000,00<span style="mso-spacerun: yes;"> </span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l61 level1 lfo163; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; line-height: 115%;">Biaya untuk mendapatkan, </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;">menagih, dan
memelihara </span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;">penghasilan
lainnya tersebut<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span><u>Rp<span style="mso-spacerun: yes;">
</span>30.000.000,00 (-)</u></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;">Penghasilan
neto dari usaha<span style="mso-tab-count: 3;"> </span><span style="mso-tab-count: 2;"> </span><u>Rp<span style="mso-spacerun: yes;"> </span>20.000.000,00(+)</u></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;">Jumlah
seluruh penghasilan neto<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 2;"> </span>Rp<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>620.000.000,00 </span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;">Zakat<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 6;"> </span><span style="mso-tab-count: 2;"> </span>Rp.<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>0,00</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;">Kompensasi
kerugian<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 3;"> </span><span style="mso-tab-count: 2;"> </span><u>Rp<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>10.000.000,00(-)</u></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;">Penghasilan
Kena Pajak (bagi Wajib </span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Comic Sans MS"; font-size: 10pt;">Pajak badan)<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Rp<span style="mso-spacerun: yes;">
</span><span style="mso-spacerun: yes;"> </span>610.000.000,00<span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;">Pengurangan
berupa</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Comic Sans MS"; font-size: 10pt;">untuk Wajib </span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;">Pajak orang
pribadi (isteri + 2 anak)<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 2;"> </span><u>Rp<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>19.800.000,00</u>(-)<span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;">Penghasilan
Kena Pajak<span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;">(bagi Wajib
Pajak orang pribadi)<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 2;"> </span>Rp<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>590.200.
000,00 </span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;">PPh Terutang
:<span style="mso-spacerun: yes;"> </span>5% x 50.000.000<span style="mso-tab-count: 2;"> </span>Rp.<span style="mso-spacerun: yes;">
</span>2.500.000,00</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;"><span style="mso-tab-count: 2;"> </span>15%x 200.000.000<span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 1;"> </span>Rp.<span style="mso-spacerun: yes;"> </span>30.000.000,00</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;"><span style="mso-tab-count: 2;"> </span>25%x 250.000.000<span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 1;"> </span>Rp.<span style="mso-spacerun: yes;"> </span>62.500.000,00</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;"><span style="mso-tab-count: 2;"> </span>30%x<span style="mso-spacerun: yes;"> </span>90.200.000<span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 1;"> </span><u>Rp.<span style="mso-spacerun: yes;"> </span>27.060.000,00(+)</u></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: left; text-indent: 21.3pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;">Jumlah PPh
Terutang<span style="mso-tab-count: 3;"> </span>Rp.<span style="mso-spacerun: yes;"> </span>122.060.000,00</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;">Kredit Pajak<span style="mso-tab-count: 5;"> </span><u>Rp.<span style="mso-spacerun: yes;"> </span>100.000.000,00(-)</u></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-align: left; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt;">PPh Kurang
Bayar<span style="mso-tab-count: 4;"> </span>Rp.<span style="mso-spacerun: yes;"> </span>22.060.000,00</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-left: 2.0cm; tab-stops: 265.45pt; text-indent: 1.0cm;">
<br /></div>
<div class="MsoNormal" style="margin-left: 2.0cm; tab-stops: 265.45pt; text-indent: 1.0cm;">
<br /></div>
<div class="MsoNormal" style="margin-left: 2.0cm; tab-stops: 265.45pt; text-indent: 1.0cm;">
<br /></div>
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span>
<div class="MsoNormal">
<br /></div>
<div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">BAB</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="mso-font-width: 95%;">IV</span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 12.0pt; mso-pagination: none; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">PAJAK</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="mso-font-width: 95%;">PENGHASILAN</span> <span style="letter-spacing: -.05pt; mso-font-width: 95%;">BADAN</span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">4.1.</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Pengenaan</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt; mso-font-width: 95%;">Pajak</span> <span style="mso-font-width: 95%;">Penghasilan</span> <span style="mso-font-width: 95%;">Badan</span></span></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;"><span style="mso-tab-count: 1;"> </span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> dimaksud <span style="letter-spacing: -.05pt;">badan</span> di sini <span style="letter-spacing: -.05pt;">adalah</span> sekumpulan <span style="letter-spacing: -.05pt;">orang</span> <span style="letter-spacing: -.05pt;">dan/atau</span> modal <span style="letter-spacing: -.05pt;">yang</span> <span style="letter-spacing: -.05pt;">merupakan</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">kesatuan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">baik</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.1pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">melakukan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">usaha</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.1pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">maupun</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> tidak <span style="letter-spacing: -.05pt;">melakukan</span> <span style="letter-spacing: -.05pt;">usaha</span><span style="letter-spacing: -.1pt;"> </span><span style="letter-spacing: -.05pt;">yang</span> meliputi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">perseroan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">terbatas</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;"><span style="mso-spacerun: yes;"> </span>(PT),</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">perseroan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">komanditer</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">(CV),</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">perseroan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">lainnya,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">badan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">usaha</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> milik</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">negara</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.2pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.1pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">badan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.2pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">usaha</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> milik</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.15pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">daerah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.2pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.15pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">nama</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.2pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.2pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dalam</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.15pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">bentuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.15pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">apa</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.2pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">pun,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.2pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">firma,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.15pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">kongsi,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">koperasi,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dana</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> pensiun,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">persekutuan,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">perkumpulan,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">yayasan,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> organisasi massa,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">organisasi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">sosial</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">politik,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.15pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">organisasi<span style="letter-spacing: -.15pt;"> </span>lainnya,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.15pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">lembaga</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dan </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">bentuk<span style="letter-spacing: -.2pt;"> </span><span style="letter-spacing: -.05pt;">badan</span><span style="letter-spacing: -.1pt;"> </span>lainnya<span style="letter-spacing: -.15pt;"> </span><span style="letter-spacing: -.05pt;">termasuk</span><span style="letter-spacing: -.15pt;"> </span><span style="letter-spacing: -.05pt;">kontrak</span><span style="letter-spacing: -.15pt;"> </span>investasi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">kolektif</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> bentuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">usaha</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">tetap</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">(UU</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Nomor</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">28</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">tahun 2007).</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Seperti</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">telah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">diuraikan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dalam</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">bab</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">–</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">bab</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">sebelumnya</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">bahwa</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">untuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">penghitungan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Badan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">dimulai</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">penghitungan penghasilan bersih</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">menggunakan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> pembukuan.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> menjadi <span style="letter-spacing: -.05pt;">dasar</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">pengenaan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">PPh</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Badan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">adalah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">sebesar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">laba</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> bersih</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">kena</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">pajak</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">tanpa</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">pengurangan</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Penghasila</span><span style="font-family: "Comic Sans MS"; font-size: 10pt;">n </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Tidak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Kena</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> Pajak (PTKP).</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Sedangkan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">tarif</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">pajak</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">untuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Badan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">adalah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> :</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.25pt; margin-right: 0cm; margin-top: 6.0pt; mso-pagination: none; tab-stops: 7.1pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">1.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">Tarif</span> Pajak <span style="letter-spacing: -.05pt;">s.d.</span> tahun 2008</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-indent: 0cm;">
</div>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td>
<div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 17.9pt; mso-height-rule: exactly; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: 1pt solid black; color: yellow; height: 17.9pt; padding: 0cm; width: 175.25pt;" valign="top" width="234">
<div class="MsoNormal" style="line-height: 11.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">Lapisan</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Penghasilan</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">Kena</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Pajak</span></div>
</td>
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: yellow; height: 17.9pt; padding: 0cm; width: 99.05pt;" valign="top" width="132">
<div class="MsoNormal" style="line-height: 11.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">Tarif</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Pajak</span></div>
</td>
</tr>
<tr style="height: 17.95pt; mso-height-rule: exactly; mso-yfti-irow: 1;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 17.95pt; padding: 0cm; width: 175.25pt;" valign="top" width="234">
<div class="MsoNormal" style="line-height: 11.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Sampai</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">dengan</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">50.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 17.95pt; padding: 0cm; width: 99.05pt;" valign="top" width="132">
<div class="MsoNormal" style="line-height: 11.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">10%</span></div>
</td>
</tr>
<tr style="height: 18.0pt; mso-height-rule: exactly; mso-yfti-irow: 2;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 18pt; padding: 0cm; width: 175.25pt;" valign="top" width="234">
<div class="MsoNormal" style="line-height: 11.6pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">Diatas</span><span style="font-size: 10pt; letter-spacing: -0.05pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">50.000.000</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">s.d.</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">100.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 18pt; padding: 0cm; width: 99.05pt;" valign="top" width="132">
<div class="MsoNormal" style="line-height: 11.6pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">15%</span></div>
</td>
</tr>
<tr style="height: 17.9pt; mso-height-rule: exactly; mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 17.9pt; padding: 0cm; width: 175.25pt;" valign="top" width="234">
<div class="MsoNormal" style="line-height: 11.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">Diatas</span><span style="font-size: 10pt; letter-spacing: -0.05pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">100.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 17.9pt; padding: 0cm; width: 99.05pt;" valign="top" width="132">
<div class="MsoNormal" style="line-height: 11.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">30%</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-indent: 0cm;">
<br /><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
</div>
</td>
</tr>
</tbody></table>
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="letter-spacing: -0.05pt;">2.</span> <span style="letter-spacing: -.05pt;">Tarif</span> Pajak mulai tahun 2009</span>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.25pt; margin-right: 0cm; margin-top: 6.0pt; mso-pagination: none; tab-stops: 7.1pt; text-indent: 0cm;">
</div>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td>
<div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 18.0pt; mso-height-rule: exactly; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: 1pt solid black; color: yellow; height: 18pt; padding: 0cm; width: 127.1pt;" valign="top" width="169">
<div class="MsoNormal" style="line-height: 11.7pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Tahun</span></div>
</td>
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: yellow; height: 18pt; padding: 0cm; width: 147.25pt;" valign="top" width="196">
<div class="MsoNormal" style="line-height: 11.7pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">Tarif</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Pajak</span></div>
</td>
</tr>
<tr style="height: 18.2pt; mso-height-rule: exactly; mso-yfti-irow: 1;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 18.2pt; padding: 0cm; width: 127.1pt;" valign="top" width="169">
<div class="MsoNormal" style="line-height: 11.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">2009</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 18.2pt; padding: 0cm; width: 147.25pt;" valign="top" width="196">
<div class="MsoNormal" style="line-height: 11.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">28%</span></div>
</td>
</tr>
<tr style="height: 14.95pt; mso-height-rule: exactly; mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 14.95pt; padding: 0cm; width: 127.1pt;" valign="top" width="169">
<div class="MsoNormal" style="line-height: 11.6pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">2010</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 14.95pt; padding: 0cm; width: 147.25pt;" valign="top" width="196">
<div class="MsoNormal" style="line-height: 11.6pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">25%</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</div>
</td>
</tr>
</tbody></table>
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="letter-spacing: -0.05pt;"></span></span>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Tarif</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> Pajak khusus <span style="letter-spacing: -.1pt;">WP</span> <span style="letter-spacing: -.05pt;">Badan</span> tertentu mulai tahun 2009</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l121 level1 lfo61; tab-stops: 7.1pt; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Untuk <span style="letter-spacing: -.05pt;">Perseroan</span> Terbuka <span style="letter-spacing: -.05pt;">yang</span> <span style="letter-spacing: -.05pt;">sahamnya</span> minimal dimiliki publik <span style="letter-spacing: -.05pt;">40%</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Bagi <span style="letter-spacing: -.3pt;">PT</span><span style="letter-spacing: -.15pt;"> </span><span style="letter-spacing: -.05pt;">terbuka</span> <span style="letter-spacing: -.05pt;">dengan</span><span style="letter-spacing: -.2pt;"> </span><span style="letter-spacing: -.05pt;">saham</span><span style="letter-spacing: -.15pt;"> </span>yang<span style="letter-spacing: -.2pt;"> </span>dimiliki publik minimal<span style="letter-spacing: -.2pt;"> </span><span style="letter-spacing: -.05pt;">40%</span><span style="letter-spacing: -.2pt;"> </span><span style="letter-spacing: -.05pt;">ada</span><span style="letter-spacing: -.2pt;"> </span><span style="letter-spacing: -.05pt;">pengurangan</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">tarif</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">5%</span> <span style="letter-spacing: -.05pt;">(pasal</span> 17 <span style="letter-spacing: -.05pt;">(2b))</span> sehingga <span style="letter-spacing: -.05pt;">tarif</span> menjadi :</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Tarif</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">pajak</span> 2009 <span style="letter-spacing: -.05pt;">=</span> <span style="letter-spacing: -.05pt;">23%</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Tarif</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> Pajak 2010 <span style="letter-spacing: -.05pt;">=</span> <span style="letter-spacing: -.05pt;">20%</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l121 level1 lfo61; tab-stops: 7.1pt; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Bagi <span style="letter-spacing: -.05pt;">UMKM</span> <span style="letter-spacing: -.05pt;">dengan</span> <span style="letter-spacing: -.05pt;">Omzet</span> Setahun <span style="letter-spacing: -.05pt;">s.d.</span> 50.000.000.000</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.1pt;">WP</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">badan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dalam</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">negeri</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">peredaran</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">bruto</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">s.d</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Rp.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> 50 miliar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">mendapat</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">fasilitas</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">berupa</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">penguranga</span></span><span style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">n </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">tarif</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">sebesar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">50%</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dari</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">tarif</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> normal <span style="letter-spacing: -.05pt;">yang</span> <span style="letter-spacing: -.05pt;">dikenakan</span> <span style="letter-spacing: -.05pt;">atas</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Kena</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dari</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">bagian</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">peredaran</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> bruto</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">sampai</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> Rp4,8 mili</span><span style="font-family: "Comic Sans MS"; font-size: 10pt;">ar, </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">sehingga</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">tarif PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Badan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">untuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Usaha</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Mikro</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Kecil da</span><span style="font-family: "Comic Sans MS"; font-size: 10pt;">n </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Menengah (UMKM)</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">tersebut</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">adalah :</span><span style="font-family: "Comic Sans MS"; font-size: 10pt;"></span></div>
<div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.25pt; margin-right: 0cm; margin-top: 6.0pt; mso-pagination: none; tab-stops: 7.1pt; text-align: center; text-indent: 0cm;">
</div>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td>
<div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 24.0pt; mso-height-rule: exactly; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: 1pt solid black; color: yellow; height: 24pt; padding: 0cm; width: 179.95pt;" valign="top" width="240">
<div class="MsoNormal" style="line-height: 14.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Bagian</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">Omzet</span></div>
</td>
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: yellow; height: 24pt; padding: 0cm; width: 102pt;" valign="top" width="136">
<div class="MsoNormal" style="line-height: 14.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Tahun</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">2009</span></div>
</td>
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: yellow; height: 24pt; padding: 0cm; width: 90pt;" valign="top" width="120">
<div class="MsoNormal" style="line-height: 14.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Tahun</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">2010</span></div>
</td>
</tr>
<tr style="height: 24.05pt; mso-height-rule: exactly; mso-yfti-irow: 1;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 24.05pt; padding: 0cm; width: 179.95pt;" valign="top" width="240">
<div class="MsoNormal" style="line-height: 14.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Bagian</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">omzet</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">s.d.</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">4,8</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">M</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 24.05pt; padding: 0cm; width: 102pt;" valign="top" width="136">
<div class="MsoNormal" style="line-height: 14.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">14</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 24.05pt; padding: 0cm; width: 90pt;" valign="top" width="120">
<div class="MsoNormal" style="line-height: 14.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">12.5%</span></div>
</td>
</tr>
<tr style="height: 24.1pt; mso-height-rule: exactly; mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 24.1pt; padding: 0cm; width: 179.95pt;" valign="top" width="240">
<div class="MsoNormal" style="line-height: 14.6pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Bagian</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">Omzet</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">4,8</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">s.d.</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">50</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">M</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 24.1pt; padding: 0cm; width: 102pt;" valign="top" width="136">
<div class="MsoNormal" style="line-height: 14.6pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">28</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 24.1pt; padding: 0cm; width: 90pt;" valign="top" width="120">
<div class="MsoNormal" style="line-height: 14.6pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">25</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">%</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</div>
</td>
</tr>
</tbody></table>
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Tarif Pajak Wajib Pajak Badan UMK</span><span style="font-family: "Comic Sans MS"; font-size: 10pt;">M</span>
</div>
<span style="color: yellow; font-family: "Comic Sans MS"; font-size: 10pt;"><br clear="all" style="mso-break-type: section-break; page-break-before: auto;" />
</span>
<div class="Section2" style="color: yellow;">
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-pagination: none; tab-stops: 7.1pt; text-indent: 0cm;">
<a href="" name="2"></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Contoh 1 :</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></b></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-pagination: none; tab-stops: 7.1pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.1pt;">PT</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">X</span> <span style="letter-spacing: -.05pt;">memperoleh</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">penjualan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">/<span style="letter-spacing: -.05pt;">omzet</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">setahun</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">sebesar</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Rp.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">60.000.000.000,-</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">memperoleh</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">laba</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">neto <span style="letter-spacing: -.05pt;">sebesar</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Rp.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> 190.000.000,-</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-pagination: none; tab-stops: 7.1pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Penghitungan <span style="letter-spacing: -.05pt;">PPh</span> (WP <span style="letter-spacing: -.05pt;">Badan)</span> :</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormalCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-pagination: none; tab-stops: 7.1pt 7.0cm 9.0cm; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">JUMLAH</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> PKP</span><span style="font-family: "Comic Sans MS"; font-size: 10pt;"><span style="mso-tab-count: 1;"> </span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">=</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">laba</span> neto </span><span style="font-family: "Comic Sans MS"; font-size: 10pt;"><span style="mso-tab-count: 1;"> </span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">=</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> Rp 190.000.000,00</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l25 level1 lfo62; tab-stops: 7.1pt; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> TERUTANG tahun 2008 <span style="letter-spacing: -.05pt;">(Tarif</span> <span style="letter-spacing: -.05pt;">lama)</span> :</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-pagination: none; tab-stops: 7.1pt 201.75pt 9.0cm 277.75pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">10%</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">X</span> Rp</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">50.000.000 </span><span style="font-family: "Comic Sans MS"; font-size: 10pt;"><span style="mso-tab-count: 2;"> </span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">=</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> Rp</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-tab-count: 1;"> </span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">5.000.000</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-pagination: none; tab-stops: 7.1pt 201.75pt 9.0cm 277.75pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">15%</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">X</span> Rp</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">50.000.000 </span><span style="font-family: "Comic Sans MS"; font-size: 10pt;"><span style="mso-tab-count: 2;"> </span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">=</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> Rp</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-tab-count: 1;"> </span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">7.500.000</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-pagination: none; tab-stops: 7.1pt 201.75pt 9.0cm; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">30%</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">X</span> Rp</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">90.000.000 </span><span style="font-family: "Comic Sans MS"; font-size: 10pt;"><span style="mso-tab-count: 2;"> </span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">=</span><u><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> Rp 27.000.000</span></u><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt 234.95pt 262.25pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> TERUTANG</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"><span style="mso-tab-count: 1;"> </span></span><span style="font-family: "Comic Sans MS"; font-size: 10pt;"><span style="mso-tab-count: 1;"> </span></span><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.1pt;">Rp</span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> 39.500.000,00</span></i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l25 level1 lfo62; tab-stops: 7.1pt; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> Terutang <span style="letter-spacing: -.05pt;">(Tarif</span> tahun 2009)</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Karena</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">penjualannya</span> lebih <span style="letter-spacing: -.05pt;">dari</span> Rp 50 Miliar <span style="letter-spacing: -.05pt;">maka</span> langsung <span style="letter-spacing: -.05pt;">dikenakan</span> <span style="letter-spacing: -.05pt;">tarif</span> 28%.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> Terutang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">tahun 2009</span><span style="font-family: "Comic Sans MS"; font-size: 10pt;"><span style="mso-spacerun: yes;">
</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">=</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">28%</span> <span style="letter-spacing: -.05pt;">X</span> 190.000.000 <span style="letter-spacing: -.05pt;">=</span> <span style="letter-spacing: -.05pt;">Rp.</span> 53.200.000,-</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l25 level1 lfo62; tab-stops: 7.1pt; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> Terutang <span style="letter-spacing: -.05pt;">(tarif</span> tahun 2010)</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;"><span style="mso-spacerun: yes;"> </span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Karena</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">penjualannya</span> lebih <span style="letter-spacing: -.05pt;">dari</span> Rp 50 Miliar <span style="letter-spacing: -.05pt;">maka</span> langsung <span style="letter-spacing: -.05pt;">dikenakan</span> <span style="letter-spacing: -.05pt;">tarif</span> 28%.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> Terutang tahun 2010</span><span style="font-family: "Comic Sans MS"; font-size: 10pt;"><span style="mso-spacerun: yes;"> </span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">=</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">25%</span> <span style="letter-spacing: -.05pt;">X</span> 190.000.000 <span style="letter-spacing: -.05pt;">=</span> <span style="letter-spacing: -.05pt;">Rp.</span> 47.500.000,-</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 6.0pt; mso-pagination: none; tab-stops: 7.1pt; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Contoh 2</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></b></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">CV<span style="letter-spacing: -.15pt;"> </span><span style="letter-spacing: -.05pt;">Anda</span> <span style="letter-spacing: -.05pt;">dalam</span> tahun 2009<span style="letter-spacing: -.2pt;"> </span>membukukan <span style="letter-spacing: -.05pt;">omzet</span><span style="letter-spacing: -.15pt;"> </span><span style="letter-spacing: -.05pt;">sebesar</span> <span style="letter-spacing: -.05pt;">Rp.</span> 4.000.000.000,-</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.1pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">laba</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> bersih</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">diperoleh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">sebesar</span> </span><span style="font-family: "Comic Sans MS"; font-size: 10pt;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Rp.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">100.000.000,-</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Karena</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">omzetnya</span> <span style="letter-spacing: -.05pt;">dibawah</span> <span style="letter-spacing: -.05pt;">Rp. </span>50<span style="letter-spacing: -.05pt;"> </span>Miliar<span style="letter-spacing: -.05pt;"> maka</span> <span style="letter-spacing: -.05pt;">termasuk</span><span style="letter-spacing: -.1pt;"> </span><span style="letter-spacing: -.05pt;">UMKM dan mendapat</span> <span style="letter-spacing: -.05pt;">fasilitas</span><span style="letter-spacing: -.1pt;"> </span><span style="letter-spacing: -.05pt;">tarif</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">tahun 2009 <span style="letter-spacing: -.05pt;">sebesar</span> <span style="letter-spacing: -.05pt;">14%</span> untuk <span style="letter-spacing: -.05pt;">bagian</span> <span style="letter-spacing: -.05pt;">omzet</span> <span style="letter-spacing: -.05pt;">s.d.</span> 4,8 Miliar. <span style="letter-spacing: -.05pt;">Dan</span> <span style="letter-spacing: -.05pt;">karena</span> <span style="letter-spacing: -.05pt;">omzetnya</span> <span style="letter-spacing: -.05pt;">kurang</span> <span style="letter-spacing: -.05pt;">dari</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; letter-spacing: -.05pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-no-proof: yes;">Rp.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-no-proof: yes;"> 4,8 M <span style="letter-spacing: -.05pt;">maka</span> <span style="letter-spacing: -.05pt;">tarif</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-no-proof: yes;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; letter-spacing: -.05pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-no-proof: yes;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-no-proof: yes;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; letter-spacing: -.05pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-no-proof: yes;">Badan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-no-proof: yes;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-no-proof: yes;">tahun 2009 <span style="letter-spacing: -.05pt;">adalah</span> <span style="letter-spacing: -.05pt;">14%</span> <span style="letter-spacing: -.05pt;">dari</span> <span style="letter-spacing: -.05pt;">laba</span> bersih.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; letter-spacing: -.05pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-no-proof: yes;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-no-proof: yes;"> <span style="letter-spacing: -.05pt;">Badan</span> tahun 2009</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-tab-count: 4;"> </span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; letter-spacing: -.05pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-no-proof: yes;">=</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-no-proof: yes;"> <span style="letter-spacing: -.05pt;">14%</span> <span style="letter-spacing: -.05pt;">X</span> 100.000.000</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-no-proof: yes;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-indent: 0cm;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-no-proof: yes;"><span style="mso-tab-count: 5;"> </span><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; letter-spacing: -.05pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-no-proof: yes;">=</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-no-proof: yes;"> <span style="letter-spacing: -.05pt;">Rp.</span> 14.000.000</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-no-proof: yes;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Contoh 3 :</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.1pt;">PT</span><span style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.1pt;">. </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Y</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.1pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dalam</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">tahun</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Peredaran</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Usaha</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.1pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">sebesar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Rp.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.1pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">30.000.000.000</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">laba</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.1pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">bersih</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">sebesar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Rp.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">3.000.000.000</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">atas</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">hal</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">tersebut</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">penghitungan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">Badan</span> tahun 2009 <span style="letter-spacing: -.05pt;">menggunakan</span> <span style="letter-spacing: -.05pt;">fasilit</span></span><span style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">as </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">UMKM</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">karena</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">omzet</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dala</span><span style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">m </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">setahun</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">tidak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">lebih</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">dari</span><span style="font-family: "Comic Sans MS"; font-size: 10pt;"><span style="mso-spacerun: yes;">
</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Rp.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">50.000.000.000,</span><span style="font-family: "Comic Sans MS"; font-size: 10pt;">- </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">dihitung</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">sebagai</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">berikut :</span><span style="font-family: "Comic Sans MS"; font-size: 10pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Diketahui : <span style="letter-spacing: -.05pt;">laba</span> bersih <span style="letter-spacing: -.05pt;">=</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> penghasilan <span style="letter-spacing: -.05pt;">kena</span> pajak(PKP) <span style="letter-spacing: -.05pt;">=</span> <span style="letter-spacing: -.05pt;">Rp.</span> 3.000.000.000,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Tarif</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">pajak</span> 2009 untuk <span style="letter-spacing: -.05pt;">UMKM</span> <span style="letter-spacing: -.05pt;">adalah</span> <span style="letter-spacing: -.05pt;">14%</span> <span style="letter-spacing: -.05pt;">dan</span> <span style="letter-spacing: -.05pt;">28%</span> <span style="letter-spacing: -.05pt;">dari</span> PKP dihitung sbb :</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt 493.35pt; text-align: left; text-indent: 0cm;">
</div>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td>
<div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 22.15pt; mso-height-rule: exactly; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: 1pt solid black; color: yellow; height: 22.15pt; padding: 0cm; width: 108pt;" valign="top" width="144">
<div class="MsoNormal" style="line-height: 14.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">Uraian</span></div>
</td>
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: yellow; height: 22.15pt; padding: 0cm; width: 84pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: 14.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">Peredaran</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">Usaha</span></div>
</td>
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: yellow; height: 22.15pt; padding: 0cm; width: 72pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 14.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">PKP</span></div>
</td>
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: yellow; height: 22.15pt; padding: 0cm; width: 36pt;" valign="top" width="48">
<div class="MsoNormal" style="line-height: 14.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">Tarif</span></div>
</td>
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: yellow; height: 22.15pt; padding: 0cm; width: 78.05pt;" valign="top" width="104">
<div class="MsoNormal" style="line-height: 14.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">PPh</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Terutang</span></div>
</td>
</tr>
<tr style="height: 23.8pt; mso-height-rule: exactly; mso-yfti-irow: 1;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 23.8pt; padding: 0cm; width: 108pt;" valign="top" width="144">
<div class="MsoNormal" style="line-height: 16.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">Tarif</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">fasilitas</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">UMKM</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 23.8pt; padding: 0cm; width: 84pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: 16.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">0</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">s.d.</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">4,8</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">M</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 23.8pt; padding: 0cm; width: 72pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 16.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">480.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 23.8pt; padding: 0cm; width: 36pt;" valign="top" width="48">
<div class="MsoNormal" style="line-height: 16.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">14%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 23.8pt; padding: 0cm; width: 78.05pt;" valign="top" width="104">
<div class="MsoNormal" style="line-height: 14.7pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">67.200.000</span></div>
</td>
</tr>
<tr style="height: 20.3pt; mso-height-rule: exactly; mso-yfti-irow: 2;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 20.3pt; padding: 0cm; width: 108pt;" valign="top" width="144">
<div class="MsoNormal" style="line-height: 16.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">Tarif</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">sisanya</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 20.3pt; padding: 0cm; width: 84pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: 16.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">4,8</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">M</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">–</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">30</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">M</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 20.3pt; padding: 0cm; width: 72pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 16.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">2.520.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 20.3pt; padding: 0cm; width: 36pt;" valign="top" width="48">
<div class="MsoNormal" style="line-height: 16.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; letter-spacing: -0.05pt;">28%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 20.3pt; padding: 0cm; width: 78.05pt;" valign="top" width="104">
<div class="MsoNormal" style="line-height: 14.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">705.600.000</span></div>
</td>
</tr>
<tr style="height: 22.1pt; mso-height-rule: exactly; mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 22.1pt; padding: 0cm; width: 108pt;" valign="top" width="144">
<div class="MsoNormal" style="line-height: 16.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Jumlah</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 22.1pt; padding: 0cm; width: 84pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: 16.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">30</span><span style="font-size: 10pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">M</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 22.1pt; padding: 0cm; width: 72pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 16.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">3.000.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 22.1pt; padding: 0cm; width: 36pt;" valign="top" width="48">
<div class="MsoNormal" style="line-height: 16.55pt; mso-line-height-rule: exactly; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 22.1pt; padding: 0cm; width: 78.05pt;" valign="top" width="104">
<div class="MsoNormal" style="line-height: 14.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt;">772.800.000</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</div>
</td>
</tr>
</tbody></table>
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Angka</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> PKP <span style="letter-spacing: -.05pt;">Rp.</span> 480.000.000 <span style="letter-spacing: -.05pt;">(dalam</span> kolom ketiga <span style="letter-spacing: -.05pt;">diatas)</span> <span style="letter-spacing: -.05pt;">yang</span> <span style="letter-spacing: -.05pt;">mendapat</span> <span style="letter-spacing: -.05pt;">tarif</span> <span style="letter-spacing: -.05pt;">14%</span> <span style="letter-spacing: -.05pt;">adalah:</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">=</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">(batasan</span> <span style="letter-spacing: -.05pt;">omzet</span> <span style="letter-spacing: -.05pt;">fasilitas</span> dibagi total <span style="letter-spacing: -.05pt;">omzet)</span> <span style="letter-spacing: -.05pt;">X</span> Total <span style="letter-spacing: -.05pt;">laba</span> (PKP)</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">=</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> (4,8 M / 30 <span style="letter-spacing: -.05pt;">M)</span> x 3 M</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">=</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">Rp.</span> 480.000.000</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Seperti<span style="letter-spacing: -.15pt;"> </span><span style="letter-spacing: -.05pt;">telah</span> dijelaskan <span style="letter-spacing: -.05pt;">sebelumnya</span><span style="letter-spacing: -.2pt;"> </span><span style="letter-spacing: -.05pt;">bahwa</span> untuk menghitung penghasilan<span style="letter-spacing: -.2pt;"> </span>bersih untuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Wajib Pajak <span style="letter-spacing: -.05pt;">Badan</span> <span style="letter-spacing: -.05pt;">harus</span> <span style="letter-spacing: -.05pt;">menggunakan</span> <span style="letter-spacing: -.05pt;">pembukuan</span> <span style="letter-spacing: -.05pt;">maka</span> <span style="letter-spacing: -.05pt;">dalam</span> <span style="letter-spacing: -.05pt;">bahasan</span> selanjutkan kita <span style="letter-spacing: -.05pt;">akan</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; tab-stops: 7.1pt 493.35pt; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">membahas</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">mengenai</span> <span style="letter-spacing: -.05pt;">pembukuan</span> <span style="letter-spacing: -.05pt;">dalam</span> <span style="letter-spacing: -.05pt;">perpajakan</span> (akuntansi pajak).</span><span style="font-family: "Comic Sans MS"; font-size: 10pt;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 6.0pt; mso-list: l108 level3 lfo57; mso-pagination: none; text-align: left; text-indent: -1.0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">4.1.1<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Tarif Pajak Pasal 17</span></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Berdasarkan UU PPh nomor 36 tahun 2008 yang efektif berlaku per 1 Januari</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">2009,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dimana</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tarif</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Badan</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> m</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">enggunakan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tariff</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tunggal<b style="mso-bidi-font-weight: normal;"> 28%</b> untuk tahun</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">2009</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">(Pasal 17 ayat 1 huruf b)</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">berubah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">menjadi</span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">25%</span></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> untuk tahun</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak 2010 (Pasal 17 ayat (2a)).</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Selanjutnya sesuai Pasal 31E ayat</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">(1) menyatakan bahwa: Wajib Pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">badan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dalam</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">negeri</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">peredaran</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">bruto</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">sampai</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Rp50.000.000.000,00</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">mendapat fasilitas berupa</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pengurangan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tariff</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">sebesar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">50% (lima puluh persen) dari tarif sebagaimana</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dimaksud</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dalam</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pasal 17</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">ayat (1)</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">huru</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">f </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">b</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">ayat</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">(2a)</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dikenakan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">atas</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Kena</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dari</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">bagian</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">peredaran</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">bruto</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">sampai</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Rp4.800.000.000,00 (empat miliar delapan ratus juta rupiah).</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Contoh 1:</span></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Peredaran bruto PT Y dalam tahun pajak 2009 sebesar Rp4.500.000.000,00</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Kena</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">sebesar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Rp500.000.000,00</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l46 level1 lfo55; mso-pagination: none; text-align: left; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">û<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Penghitungan pajak yang terutang:</span></i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Seluruh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Kena</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">diperoleh dari</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">peredaran</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">bruto</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tersebut</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dikenai</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tariff </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">sebesar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">50%</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dari</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tarif Pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">badan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang berlaku karena jumlah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">peredaran</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">bruto</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">PT</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> Y</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tidak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">melebihi Rp4.800.000.000,00</span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l46 level1 lfo55; mso-pagination: none; text-align: left; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">û<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pajak Penghasilan yang terutang:</span></i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-left: 35.45pt; mso-pagination: none; text-indent: 0cm;">
<i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">(50% x 28%) x Rp500.000.000,00 = Rp70.000.000,00</span></i><a href="" name="46"></a><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">
<b style="mso-bidi-font-weight: normal;">Contoh 2:</b></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Peredaran bruto PT X dalam tahun pajak 2009 sebesar Rp30.000.000.000,00</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Kena</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">sebesar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Rp3.000.000.000,00</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l46 level1 lfo55; mso-pagination: none; text-align: left; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">û<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Penghitungan Pajak Penghasilan yang terutang:</span></i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l85 level1 lfo56; mso-pagination: none; text-align: left; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Jumlah Penghasilan Kena Pajak dari bagian peredaran bruto yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">memperoleh fasilitas:</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 0cm;">
<i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">(Rp4.800.000.000,00</span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">:</span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Rp30.000.000.000,00)</span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">x</span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Rp3.000.000.000,00</span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">=</span></i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Rp480.000.000,00</span></i><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l85 level1 lfo56; mso-pagination: none; text-align: left; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Jumlah Penghasilan Kena Pajak dari bagian peredaran bruto yang tidak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">memperoleh fasilitas:</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 0cm;">
<i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Rp3.000.000.000,00 – Rp480.000.000,00 = Rp2.520.000.000,00</span></i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l46 level1 lfo55; mso-pagination: none; text-align: left; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">û<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pajak Penghasilan yang terutang:</span></i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">- (50% x 28%) x Rp480.000.000,00 = Rp67.200.000,00</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">- 28% x Rp2.520.000.000,00 = Rp705.600.000,00</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Jadi</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">, </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Jumlah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">terutang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">=</span><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Rp</span></i><i style="mso-bidi-font-style: normal;"><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">. </span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">67.200.000,00</span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">+</span></i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Rp705.600.000,00 =</span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Rp772.800.000,00</span></i><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="display: none; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level1 lfo58; mso-pagination: none; text-align: left; text-indent: -1.0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="display: none; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-hide: all;"><span style="mso-list: Ignore;">4.1.1<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="display: none; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-hide: all;"> </span></b></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 6.0pt; mso-list: l18 level1 lfo58; mso-pagination: none; text-align: left; text-indent: -1.0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">4.1.2<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">PPh Terhutang</span></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 21.25pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Besarnya</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">terhutang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">(PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">terhutang)</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">diperoleh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">jalan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">mengalikan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Kena</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">(PKP) dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Tarif Pajak Pasal 17.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Untuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">keperluan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">penerapan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tariff</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">ini</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">jumlah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Kena</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">(PKP) dibulatkan kebawah dalam ribuan rupiah penuh.</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 6.0pt; mso-add-space: auto; mso-list: l18 level1 lfo58; mso-pagination: none; text-align: left; text-indent: -1.0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">4.1.3<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">PPh Yang Dipotong/Dipungut Pihak Lain</span></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 21.25pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Merupakan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">p</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">elunasan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dalam</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tahun</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">berjalan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yaitu</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">melalui</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pemotongan/pemungutan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">oleh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pihak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">lain</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">(pada</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">saat wajib pajak menerima</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">
penghasilan) yang boleh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">diperhitungkan sebagai</span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Kredit Pajak</span></i></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> (dikreditkan)</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 21.25pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Terhadap</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">terhutang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">untuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tahun</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">bersangkutan.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Kredit</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">hanya</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dapat</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">diperhitungkan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">untuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pengenaan pajaknya</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tidak bersifat final.</span></b><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 6.0pt; mso-pagination: none; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Adapun jenis Pajak Penghasilan yang dapat dikreditkan antara lain :</span></i></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l138 level1 lfo60; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">a<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pajak Penghasilan Pasal 22</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dipungut</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">oleh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">bendaharawan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">badan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">lain</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">ditunjuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">sehubungan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pembayaran atas penyerahan barang,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">kegiatan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dibidang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">impor</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">kegiatan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">usaha</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dibidang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tertentu</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">lainnya.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l138 level1 lfo60; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">b<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pajak Penghasilan Pasal 23/26</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pajak Penghasilan yang dipotong sehubungan dengan penghasilan yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">diterima </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">diperoleh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">atas</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">penggunaan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">modal</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">(capital income)</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">sehubungan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">jasa</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">diterima</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">wajib</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">badan.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Misalnya royalti, sewa, jasa teknik, jasa manajemen, jasa konsultan.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l138 level1 lfo60; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">c<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pajak Penghasilan Pasal 24</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dibayar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">terhutang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">diluar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">negeri</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">atas</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dari</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">luar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">negeri</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">diterima</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">diperoleh wajib pajak dalam negeri.</span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 6.0pt; mso-list: l18 level1 lfo58; mso-pagination: none; text-align: left; text-indent: -1.0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">4.1.4<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">PPh Yang Harus Dibayar Sendiri</span></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 21.25pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Merupakan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">selisih</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">antara</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">PPh terhutang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dipotong/dipungut</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pihak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">lain</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">(sebagaimana</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dimaksud</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">kredi</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">t </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pasal 22, pasal 23 dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pasal 24).</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Dimana besarnya</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">harus</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dibayar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">sendiri</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tersebut menjadi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dasar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">penghitungan</span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Angsuran</span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pajak</span></i></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">(PPh.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pasal</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">25)</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> u</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">ntuk tahun pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">berikutnya,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">formulasi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">penghitungan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yaitu</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">harus</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dibaya</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">sendiri</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dibagi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">12</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">banyaknya</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">bulan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dalam</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">bagian</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tahun</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak.</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 6.0pt; mso-list: l18 level1 lfo58; mso-pagination: none; text-align: left; text-indent: -1.0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">4.1.5<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">PPh Yang Telah Dibayar Sendiri</span></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 21.25pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Merupaka</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">n </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pelunasan/pembayaran</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dalam</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tahun</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">berjalan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yaitu</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">ole</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">h </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">wajib</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">sendiri</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">boleh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">diperhitungkan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">sebagai</span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><u><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span></u></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><u><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Kredit Paja</span></u></i></b><a href="" name="48"></a><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><u><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">k</span></u></i></b><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">
(dikreditkan)</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">terhadap</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">terhutang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">untuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tahun</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">bersangkutan.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">PPh yang telah dibayar sendiri dapat meliputi :</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l95 level1 lfo59; mso-pagination: none; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">a<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">PPh. Pasal 25 (angsuran pajak setiap bulannya)</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l95 level1 lfo59; mso-pagination: none; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">b<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Surat Tagihan Pajak (STP) PPh. Pasal 25 (hanya pokok pajak)</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l95 level1 lfo59; mso-pagination: none; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">c<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Fiskal luar negeri</span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 6.0pt; mso-list: l18 level1 lfo58; mso-pagination: none; text-align: left; text-indent: -1.0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">4.1.6<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">PPh Yang Kurang / Lebih Bayar</span></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 21.25pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Merupakan selisih antara PPh yang harus dibayar sendiri dengan PPh yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">telah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dibayar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">sendiri</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">oleh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">wajib</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak.
Dimana jika PPh yang harus dibayar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Sendiri</span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> l</span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">ebih</span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">besar</span></i></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dari</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pada</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">telah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dibayar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">sendiri,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">maka</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">terdapat</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">masih</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">harus</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dibayar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">(PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">kurang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">bayar).</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Demikian</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pula</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">jika</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">harus</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dibayar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">sendiri</span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">lebih</span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">kecil</span></i></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dari pada PPh yang telah dibayar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">sendiri,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">maka</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> t</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">erdapat</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">lebih bayar.</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 21.25pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Apabila</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">terdapat</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">hasil</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">PPh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">kurang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">bayar,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">maka kekurangan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tersebut</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">harus</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dilunasi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">selambat-</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">lambatnya</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">sebelum</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Surat</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pemberitahuan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Tahunan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dilaporkan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">diakhir</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">bulan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">April</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tahun</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">berikutnya</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
</div>
<span style="color: yellow; font-family: "Comic Sans MS"; font-size: 10pt;"><br clear="all" style="mso-break-type: section-break; page-break-before: always;" />
</span>
<div class="Section3" style="color: yellow;">
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-align: left; text-indent: 0cm;">
<a href="" name="10"></a><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Penghasilan <span style="letter-spacing: -.05pt;">yang</span> <span style="letter-spacing: -.05pt;">dikenakan</span> <span style="letter-spacing: -.05pt;">PPh</span> Final <span style="letter-spacing: -.05pt;">yang</span> diterima <span style="letter-spacing: -.1pt;">WP</span> <span style="letter-spacing: -.05pt;">Badan</span> <span style="letter-spacing: -.05pt;">adalah:</span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Comic Sans MS"; font-size: 10pt;"></span></b></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-align: left; text-indent: 0cm;">
</div>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td>
<div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 18.0pt; mso-height-rule: exactly; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: 1pt solid black; color: yellow; height: 18pt; padding: 0cm; width: 29.15pt;" valign="top" width="39">
<div class="MsoNormal" style="line-height: 12.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">No</span></b></div>
</td>
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: yellow; height: 18pt; padding: 0cm; width: 177.4pt;" valign="top" width="237">
<div class="MsoNormal" style="line-height: 12.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">Jenis</span></b><b style="mso-bidi-font-weight: normal;"> </b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">Penghasilan</span></b><b style="mso-bidi-font-weight: normal;"> </b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">dikenakan</span></b><b style="mso-bidi-font-weight: normal;"> </b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">PPh</span></b><b style="mso-bidi-font-weight: normal;"> </b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">Final</span></b></div>
</td>
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: yellow; height: 18pt; padding: 0cm; width: 38.1pt;" valign="top" width="51">
<div class="MsoNormal" style="line-height: 12.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">Tarif</span></b></div>
</td>
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: yellow; height: 18pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 12.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">Dasar</span></b><b style="mso-bidi-font-weight: normal;"> </b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">tarif</span></b></div>
</td>
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: yellow; height: 18pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 12.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">Dasar</span></b><b style="mso-bidi-font-weight: normal;"> </b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">Hukum</span></b></div>
</td>
</tr>
<tr style="height: 18.3pt; mso-height-rule: exactly; mso-yfti-irow: 1;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 18.3pt; padding: 0cm; width: 29.15pt;" valign="top" width="39">
<div class="MsoNormal" style="line-height: 11.8pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">1</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 18.3pt; padding: 0cm; width: 177.4pt;" valign="top" width="237">
<div class="MsoNormal" style="line-height: 11.8pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Bunga</span> <span style="font-family: "Times New Roman","serif";">deposito,</span> <span style="font-family: "Times New Roman","serif";">tabungan,</span> <span style="font-family: "Times New Roman","serif";">SBI</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 18.3pt; padding: 0cm; width: 38.1pt;" valign="top" width="51">
<div class="MsoNormal" style="line-height: 11.8pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">20%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 18.3pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 11.8pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Bunga</span> <span style="font-family: "Times New Roman","serif";">bruto</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 18.3pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 11.8pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Psl.</span> <span style="font-family: "Times New Roman","serif";">4</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">(2)</span></div>
</td>
</tr>
<tr style="height: 17.15pt; mso-height-rule: exactly; mso-yfti-irow: 2;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 17.15pt; padding: 0cm; width: 29.15pt;" valign="top" width="39">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">2</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 17.15pt; padding: 0cm; width: 177.4pt;" valign="top" width="237">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Diskonto</span> <span style="font-family: "Times New Roman","serif";">obligasi,</span> <span style="font-family: "Times New Roman","serif";">premium</span> <span style="font-family: "Times New Roman","serif";">di</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">B.E.</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 17.15pt; padding: 0cm; width: 38.1pt;" valign="top" width="51">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">20%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 17.15pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Bunga</span> <span style="font-family: "Times New Roman","serif";">bruto</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 17.15pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Psl.</span> <span style="font-family: "Times New Roman","serif";">4</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">(2)</span></div>
</td>
</tr>
<tr style="height: 18.5pt; mso-height-rule: exactly; mso-yfti-irow: 3;">
<td rowspan="2" style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 18.5pt; padding: 0cm; width: 29.15pt;" valign="top" width="39">
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">3</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 18.5pt; padding: 0cm; width: 177.4pt;" valign="top" width="237">
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Saham</span> <span style="font-family: "Times New Roman","serif";">&</span> <span style="font-family: "Times New Roman","serif";">sekuritas</span> <span style="font-family: "Times New Roman","serif";">di</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">bursa</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">efek</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 18.5pt; padding: 0cm; width: 38.1pt;" valign="top" width="51">
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">0,1%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 18.5pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Bruto</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 18.5pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Psl.</span> <span style="font-family: "Times New Roman","serif";">4</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">(2)</span></div>
</td>
</tr>
<tr style="height: 15.5pt; mso-height-rule: exactly; mso-yfti-irow: 4;">
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 15.5pt; padding: 0cm; width: 177.4pt;" valign="top" width="237">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Saham</span> <span style="font-family: "Times New Roman","serif";">pendiri</span> <span style="font-family: "Times New Roman","serif";">di</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">B.E.</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 15.5pt; padding: 0cm; width: 38.1pt;" valign="top" width="51">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">0,5%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 15.5pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Bruto</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 15.5pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Psl.</span> <span style="font-family: "Times New Roman","serif";">4</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">(2)</span></div>
</td>
</tr>
<tr style="height: 24.25pt; mso-height-rule: exactly; mso-yfti-irow: 5;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 24.25pt; padding: 0cm; width: 29.15pt;" valign="top" width="39">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">4</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 24.25pt; padding: 0cm; width: 177.4pt;" valign="top" width="237">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Penghasilan</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">penjualan</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">saham</span> <span style="font-family: "Times New Roman","serif";">milik</span></div>
<div class="MsoNormal" style="line-height: 11.65pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">perusahaan</span> <span style="font-family: "Times New Roman","serif";">modal</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">ventura</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 24.25pt; padding: 0cm; width: 38.1pt;" valign="top" width="51">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">0,1%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 24.25pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Bruto</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 24.25pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Psl.</span> <span style="font-family: "Times New Roman","serif";">4</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">(2)</span></div>
</td>
</tr>
<tr style="height: 47.6pt; mso-height-rule: exactly; mso-yfti-irow: 6;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 47.6pt; padding: 0cm; width: 29.15pt;" valign="top" width="39">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">5</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 47.6pt; padding: 0cm; width: 177.4pt;" valign="top" width="237">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">PENGHASILAN</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">USAHA</span> <span style="font-family: "Times New Roman","serif";">:</span></div>
<div class="MsoNormal" style="line-height: 11.65pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">a.</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">BBM,</span> <span style="font-family: "Times New Roman","serif";">Pemumas,</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Gas</span></div>
<div class="MsoNormal" style="line-height: 11.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">b.</span> <span style="font-family: "Times New Roman","serif";">Penyalur</span> <span style="font-family: "Times New Roman","serif";">/</span> <span style="font-family: "Times New Roman","serif";">distributor</span> <span style="font-family: "Times New Roman","serif";">rokok</span></div>
<div class="MsoNormal" style="line-height: 11.65pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">(berlaku</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">s.d.</span> <span style="font-family: "Times New Roman","serif";">2008)</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 47.6pt; padding: 0cm; width: 38.1pt;" valign="top" width="51">
<div class="MsoNormal" style="line-height: 23.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">0,3%</span></div>
<div class="MsoNormal" style="line-height: 23.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">0,15%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 47.6pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 23.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Harga</span> <span style="font-family: "Times New Roman","serif";">jual</span></div>
<div class="MsoNormal" style="line-height: 23.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Harga</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">bandrol</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 47.6pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 23.5pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Pasal</span> <span style="font-family: "Times New Roman","serif";">4</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">(2)</span></div>
<div class="MsoNormal" style="line-height: 23.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Pasal</span> <span style="font-family: "Times New Roman","serif";">4</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">(2)</span></div>
</td>
</tr>
<tr style="height: 41.35pt; mso-height-rule: exactly; mso-yfti-irow: 7;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 41.35pt; padding: 0cm; width: 29.15pt;" valign="top" width="39">
<div class="MsoNormal" style="line-height: 11.8pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">6</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 41.35pt; padding: 0cm; width: 177.4pt;" valign="top" width="237">
<div class="MsoNormal" style="line-height: 11.8pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Pengalihan</span> <span style="font-family: "Times New Roman","serif";">tnh</span> <span style="font-family: "Times New Roman","serif";">&</span> <span style="font-family: "Times New Roman","serif";">bang.</span></div>
<div class="MsoNormal" style="line-height: 17.15pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Pengalihan</span> <span style="font-family: "Times New Roman","serif";">tnh</span> <span style="font-family: "Times New Roman","serif";">&</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">bang</span> <span style="font-family: "Times New Roman","serif";">RS/Rusun</span></div>
<div class="MsoNormal" style="line-height: 11.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Sederhana,</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Oleh</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.1pt;">WP</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Real</span> <span style="font-family: "Times New Roman","serif";">Estate</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 41.35pt; padding: 0cm; width: 38.1pt;" valign="top" width="51">
<div class="MsoNormal" style="line-height: 11.8pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">5%</span></div>
<div class="MsoNormal" style="line-height: 17.15pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">1%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 41.35pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 11.8pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">H.</span> <span style="font-family: "Times New Roman","serif";">Jual</span> <span style="font-family: "Times New Roman","serif";">/</span> <span style="font-family: "Times New Roman","serif";">NJOP</span></div>
<div class="MsoNormal" style="line-height: 17.15pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">H.</span> <span style="font-family: "Times New Roman","serif";">Jual</span> <span style="font-family: "Times New Roman","serif";">/</span> <span style="font-family: "Times New Roman","serif";">NJOP</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 41.35pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 11.8pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Psl.</span> <span style="font-family: "Times New Roman","serif";">4</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">(2)</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">*)</span></div>
<div class="MsoNormal" style="line-height: 17.15pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Psl.</span> <span style="font-family: "Times New Roman","serif";">4</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">(2)</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">*)</span></div>
</td>
</tr>
<tr style="height: 18.0pt; mso-height-rule: exactly; mso-yfti-irow: 8;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 18pt; padding: 0cm; width: 29.15pt;" valign="top" width="39">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">7</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 18pt; padding: 0cm; width: 177.4pt;" valign="top" width="237">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Sewa</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">tanah</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">dan</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">bangunan</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 18pt; padding: 0cm; width: 38.1pt;" valign="top" width="51">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">10%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 18pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Bruto</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 18pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Psl.</span> <span style="font-family: "Times New Roman","serif";">4</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">(2)</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">*)</span></div>
</td>
</tr>
<tr style="height: 96.8pt; mso-height-rule: exactly; mso-yfti-irow: 9;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 96.8pt; padding: 0cm; width: 29.15pt;" valign="top" width="39">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">8</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 96.8pt; padding: 0cm; width: 177.4pt;" valign="top" width="237">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Imbalan</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">jasa</span> <span style="font-family: "Times New Roman","serif";">konstruksi</span> <span style="font-family: "Times New Roman","serif";">:</span></div>
<div class="MsoNormal" style="line-height: 14.15pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">a.</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Pelasanaan</span> <span style="font-family: "Times New Roman","serif";">konstruksi</span> <span style="font-family: "Times New Roman","serif";">:</span></div>
<div class="MsoNormal" style="line-height: 11.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">-</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Jasa</span> <span style="font-family: "Times New Roman","serif";">konstruksi</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">kecil</span></div>
<div class="MsoNormal" style="line-height: 11.65pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">-</span> <span style="font-family: "Times New Roman","serif";">Jakon</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Besar/Menengah</span></div>
<div class="MsoNormal" style="line-height: 11.65pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">-</span> <span style="font-family: "Times New Roman","serif";">Jakon</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Tdk</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">bersertifikat</span></div>
<div class="MsoNormal" style="line-height: 11.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">b.</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Perencanaan</span> <span style="font-family: "Times New Roman","serif";">konstruksi</span></div>
<div class="MsoNormal" style="line-height: 11.65pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">c.</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Pengawasan</span> <span style="font-family: "Times New Roman","serif";">Konstruksi</span></div>
<div class="MsoNormal" style="line-height: 11.65pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Jika</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Tidak</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">bersertifikat</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 96.8pt; padding: 0cm; width: 38.1pt;" valign="top" width="51">
<div class="MsoNormal" style="line-height: 37.8pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">2%</span></div>
<div class="MsoNormal" style="line-height: 11.65pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">3%</span></div>
<div class="MsoNormal" style="line-height: 11.65pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">4%</span></div>
<div class="MsoNormal" style="line-height: 11.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">4%</span></div>
<div class="MsoNormal" style="line-height: 11.65pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">4%</span></div>
<div class="MsoNormal" style="line-height: 11.65pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">6%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 96.8pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 37.8pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Bruto</span></div>
<div class="MsoNormal" style="line-height: 35.05pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Bruto</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 96.8pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 37.8pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Psl.</span> <span style="font-family: "Times New Roman","serif";">4</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">(2)</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">**)</span></div>
<div class="MsoNormal" style="line-height: 35.05pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Psl.</span> <span style="font-family: "Times New Roman","serif";">4</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">(2)</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">**)</span></div>
</td>
</tr>
<tr style="height: 19.15pt; mso-height-rule: exactly; mso-yfti-irow: 10;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 19.15pt; padding: 0cm; width: 29.15pt;" valign="top" width="39">
<div class="MsoNormal" style="line-height: 11.9pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">9</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 19.15pt; padding: 0cm; width: 177.4pt;" valign="top" width="237">
<div class="MsoNormal" style="line-height: 11.9pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Perwakilan</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">dagang</span> <span style="font-family: "Times New Roman","serif";">asing</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 19.15pt; padding: 0cm; width: 38.1pt;" valign="top" width="51">
<div class="MsoNormal" style="line-height: 11.9pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">0,44%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 19.15pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 11.9pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Ekspor</span> <span style="font-family: "Times New Roman","serif";">bruto</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 19.15pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 11.9pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Pasal</span> <span style="font-family: "Times New Roman","serif";">15</span></div>
</td>
</tr>
<tr style="height: 19.1pt; mso-height-rule: exactly; mso-yfti-irow: 11;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 19.1pt; padding: 0cm; width: 29.15pt;" valign="top" width="39">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">10</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 19.1pt; padding: 0cm; width: 177.4pt;" valign="top" width="237">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Pelayaran</span> <span style="font-family: "Times New Roman","serif";">&</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Penerbangan</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Luar</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Negeri</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 19.1pt; padding: 0cm; width: 38.1pt;" valign="top" width="51">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">2,64%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 19.1pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Bruto</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 19.1pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Psl.</span> <span style="font-family: "Times New Roman","serif";">15</span></div>
</td>
</tr>
<tr style="height: 13.5pt; mso-height-rule: exactly; mso-yfti-irow: 12;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 13.5pt; padding: 0cm; width: 29.15pt;" valign="top" width="39">
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">11</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 13.5pt; padding: 0cm; width: 177.4pt;" valign="top" width="237">
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Pelayaran</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Dalam</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Negeri</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 13.5pt; padding: 0cm; width: 38.1pt;" valign="top" width="51">
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">1,2%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 13.5pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Bruto</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 13.5pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Psl.</span> <span style="font-family: "Times New Roman","serif";">15</span></div>
</td>
</tr>
<tr style="height: 24.2pt; mso-height-rule: exactly; mso-yfti-irow: 13;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 24.2pt; padding: 0cm; width: 29.15pt;" valign="top" width="39">
<div class="MsoNormal" style="line-height: 11.9pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">12</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 24.2pt; padding: 0cm; width: 177.4pt;" valign="top" width="237">
<div class="MsoNormal" style="line-height: 11.9pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Revaluasi</span> <span style="font-family: "Times New Roman","serif";">aktiva</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">tetap</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 24.2pt; padding: 0cm; width: 38.1pt;" valign="top" width="51">
<div class="MsoNormal" style="line-height: 11.9pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">10%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 24.2pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 11.9pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Selisih</span> <span style="font-family: "Times New Roman","serif";">lebih</span> <span style="font-family: "Times New Roman","serif";">–</span></div>
<div class="MsoNormal" style="line-height: 11.65pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">kompensasi</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 24.2pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 11.9pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Psl.</span> <span style="font-family: "Times New Roman","serif";">19</span></div>
</td>
</tr>
<tr style="height: 55.2pt; mso-height-rule: exactly; mso-yfti-irow: 14; mso-yfti-lastrow: yes;">
<td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color black black; border-right: 1pt solid black; border-style: none solid solid; border-width: medium 1pt 1pt; color: yellow; height: 55.2pt; padding: 0cm; width: 29.15pt;" valign="top" width="39">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">13</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 55.2pt; padding: 0cm; width: 177.4pt;" valign="top" width="237">
<div class="MsoNormal" style="line-height: 11.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Penghasilan</span> <span style="font-family: "Times New Roman","serif";">lainnya</span> <span style="font-family: "Times New Roman","serif";">meliputi</span> <span style="font-family: "Times New Roman","serif";">:</span></div>
<div class="MsoNormal" style="line-height: 15.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">-</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Jasa</span> <span style="font-family: "Times New Roman","serif";">maklon</span> <span style="font-family: "Times New Roman","serif";">internasional</span></div>
<div class="MsoNormal" style="line-height: 23.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">-</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Hadiah</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Undian</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 55.2pt; padding: 0cm; width: 38.1pt;" valign="top" width="51">
<div class="MsoNormal" style="line-height: 27.7pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">2,1%</span></div>
<div class="MsoNormal" style="line-height: 23.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">25%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 55.2pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 27.7pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Biaya</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">pembuatan</span></div>
<div class="MsoNormal" style="line-height: 11.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">–</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">bahan</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">baku</span></div>
<div class="MsoNormal" style="line-height: 11.65pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif";">Bruto</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: yellow; height: 55.2pt; padding: 0cm; width: 76.2pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: 27.7pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Psl.</span> <span style="font-family: "Times New Roman","serif";">15</span></div>
<div class="MsoNormal" style="line-height: 23.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-line-height-rule: exactly; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">Psl.</span> <span style="font-family: "Times New Roman","serif";">4</span> <span style="font-family: "Times New Roman","serif"; letter-spacing: -0.05pt;">(2)</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</div>
</td>
</tr>
</tbody></table>
<b style="mso-bidi-font-weight: normal;"></b>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">*)</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">berlaku</span> mulai tahun <span style="letter-spacing: -.05pt;">pajak</span> 2009</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormal" style="margin-left: 1.0cm; mso-pagination: none; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">**)</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">berlaku</span> mulai tahun <span style="letter-spacing: -.05pt;">pajak</span> 2008</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Sedangkan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.2pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">untuk penghasilan <span style="letter-spacing: -.05pt;">yang</span> <span style="letter-spacing: -.05pt;">bukan</span> <span style="letter-spacing: -.05pt;">obyek</span> <span style="letter-spacing: -.05pt;">pajak</span><span style="letter-spacing: -.2pt;"> </span><span style="letter-spacing: -.05pt;">yang</span> diterima oleh Wajib Pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Badan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">adalah</span> :</span><span style="font-family: "Comic Sans MS"; font-size: 10pt;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l129 level1 lfo51; mso-pagination: none; text-align: left; text-indent: -14.2pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">a<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Bantuan/Sumbangan</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-pagination: none; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Bantuan/sumbangan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">bukan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">obyek</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> yaitu <span style="letter-spacing: -.05pt;">yang</span> tidak <span style="letter-spacing: -.05pt;">ada</span> hubungan <span style="letter-spacing: -.05pt;">dengan</span> usaha,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">pekerjaan,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> kepemilikan,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">penguasaan</span> <span style="letter-spacing: -.05pt;">antara</span> pihak-pihak <span style="letter-spacing: -.05pt;">yang</span> <span style="letter-spacing: -.05pt;">bersangkutan</span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l129 level1 lfo51; mso-pagination: none; text-align: left; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">b<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Hibah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> yang diterima khusus oleh <span style="letter-spacing: -.05pt;">badan</span> <span style="letter-spacing: -.05pt;">keagamaan,</span> <span style="letter-spacing: -.05pt;">badan</span> pendidikan, <span style="letter-spacing: -.05pt;">badan</span> sosial termasuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">yayasan,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> koperasi,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">orang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">pribadi <span style="letter-spacing: -.05pt;">yang</span> <span style="letter-spacing: -.05pt;">menjalankan</span> <span style="letter-spacing: -.05pt;">usaha</span> mikro <span style="letter-spacing: -.05pt;">dan</span> <span style="letter-spacing: -.05pt;">keci</span></span><span style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">l</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l129 level1 lfo51; mso-pagination: none; text-align: left; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">c<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Deviden</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">yang</span> <span style="letter-spacing: -.05pt;">berasal</span> <span style="letter-spacing: -.05pt;">dari</span> <span style="letter-spacing: -.05pt;">cadangan</span> <span style="letter-spacing: -.05pt;">laba</span> <span style="letter-spacing: -.05pt;">yang</span> ditahan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Khusus<span style="letter-spacing: -.1pt;"> </span>bagi <span style="letter-spacing: -.05pt;">penerima</span><span style="letter-spacing: -.1pt;"> </span><span style="letter-spacing: -.05pt;">deviden</span> <span style="letter-spacing: -.05pt;">berbentuk</span><span style="letter-spacing: -.1pt;"> </span><span style="letter-spacing: -.3pt;">PT,</span><span style="letter-spacing: -.15pt;"> </span>BUMN<span style="letter-spacing: -.1pt;"> </span><span style="letter-spacing: -.05pt;">dan</span><span style="letter-spacing: -.1pt;"> </span>BUMD <span style="letter-spacing: -.05pt;">yang</span> <span style="letter-spacing: -.05pt;">penyertaaanya</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">minimal <span style="letter-spacing: -.05pt;">25%</span> <span style="letter-spacing: -.05pt;">serta</span> koperasi.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Selain <span style="letter-spacing: -.05pt;">penerima</span> <span style="letter-spacing: -.05pt;">deviden</span> diatas <span style="letter-spacing: -.05pt;">termasuk</span> <span style="letter-spacing: -.05pt;">pengertian</span> <span style="letter-spacing: -.05pt;">obyek</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">pajak.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l129 level1 lfo51; mso-pagination: none; text-align: left; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">d<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Penghasilan <span style="letter-spacing: -.05pt;">yang</span> diterima <span style="letter-spacing: -.05pt;">dana</span> pensiun meliputi :</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">-</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">Penerimaan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">iuran</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">-</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">deposito, <span style="letter-spacing: -.05pt;">sertifikat</span> deposito, <span style="letter-spacing: -.05pt;">tabungan</span> <span style="letter-spacing: -.05pt;">pada</span> <span style="letter-spacing: -.05pt;">bank</span> di <span style="letter-spacing: -.05pt;">Indonesia</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">-</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">obligasi <span style="letter-spacing: -.05pt;">yang</span> <span style="letter-spacing: -.05pt;">diperdagangkan</span> di <span style="letter-spacing: -.05pt;">Pasar</span> Modal <span style="letter-spacing: -.05pt;">Indonesia</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">-</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt; letter-spacing: -0.05pt;">saham</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;"> <span style="letter-spacing: -.05pt;">yang</span> <span style="letter-spacing: -.05pt;">tercatat</span> di Bursa <span style="letter-spacing: -.05pt;">Efek</span> Indonesia.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l129 level1 lfo51; mso-pagination: none; text-align: left; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">e<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Bunga / diskonto obligasi yang diterima <span style="letter-spacing: -.05pt;">reksadana</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div align="left" class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l129 level1 lfo51; mso-pagination: none; text-align: left; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">f<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10pt;">Bagian <span style="letter-spacing: -.05pt;">laba</span> <span style="letter-spacing: -.05pt;">yang</span> diterima <span style="letter-spacing: -.05pt;">perusahaan</span> modal <span style="letter-spacing: -.05pt;">ventura</span> <span style="letter-spacing: -.05pt;">dari</span> <span style="letter-spacing: -.05pt;">badan</span> <span style="letter-spacing: -.05pt;">pasangan</span> <span style="letter-spacing: -.05pt;">usaha</span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
</div>
<span style="color: yellow; font-family: "Comic Sans MS"; font-size: 10pt;"><br clear="all" style="mso-break-type: section-break; page-break-before: auto;" />
</span>
<div class="Section4" style="color: yellow;">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-pagination: none; text-indent: 0cm;">
<a href="" name="11"></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">4.2. Akuntansi Pajak Penghasilan</span></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Dalam</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dunia</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">bisnis,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">setiap</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">perusahaan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">membutuhka</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">n </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">system</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pencatatan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">mencatat</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">merekam</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">semua</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">aktivitas</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">perusahaan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">secara</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">rapi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">teratur.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Secara</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">umum,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">system</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pencatatan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">aktivitas</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">suatu</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">usaha</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dinamakan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">akuntansi, yaitu suatu sistem informasi yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">menghasilka</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">n </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">laporan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">kepada</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pihak-pihak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">berkepentingan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">mengenai</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">aktivitas ekonomi dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">kondisi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">perusahaan.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">demikian,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pemimpin</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">perusahaan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pihak-pihak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">berkepentingan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dapat mengambil</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">berbagai alternative</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">kebijakan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">untuk </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">kelangsungan hidup</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">perusahaan.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Biasanya, suatu sistem akuntansi diawali dengan pencatatan dokumen-dokumen suatu</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">transaksi.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Dokumen</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">–</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dokumen</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tersebut</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dicatat</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">kedalam</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">jurnal</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">harian</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">hingga</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">akhirnya</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">menghasilkan neraca da</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">n </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">laporan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">rugi</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> l</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">aba.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Berdasarkan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">neraca</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">laporan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">rugi laba itu,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pemimpin perusahaan dapat</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">menganalisis</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">mengetahui</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">sejauh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">mana kemajuan perusahaan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang dipimpinnya.</span></div>
<div class="MsoNormal" style="margin-bottom: 3.0pt; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Di Indonesia, pajak tidak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dapat terlepas dari aktivitas bisnis. Dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">kata</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">lain,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">bisnis</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">saling</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">mempengaruhi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">satu</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">sama lain. Seperti halnya dunia bisnis, dunia pajak juga</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">mengharuskan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">beberapa</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">wajib</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak untuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">melakukan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">system</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pencatatan suatu aktivitas bisnis.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Dalam pajak,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">system</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pencatatan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tersebut</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">lebih dikenal dengan nama</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pembukuan.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pembukuan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">disusun</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">secara</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">rapi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">teratur</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dapat</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">menghasilkan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">informasi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">mengenai pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">terutang atas</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">jumlah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">seluruh objek pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">diterima,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">diperoleh,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">diserahkan dan dilakuka</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">n </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">selama</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">masa</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">(bulanan/tahunan)</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tertentu.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">demikian,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pembukuan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">atau akuntansi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dapat memudahka</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">n </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">wajib pajak untuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">melaksanakan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">hak dan kewajiban</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">perpajakannya, antara</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">lain</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">mempermudah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">wajib</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dalam</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">mengisi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Surat</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pemberitahuan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Masa</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Tahunnan,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">mempermudah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">perhitungan </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">besarnya Penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Kena Pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">(Dasar</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pengenaan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">untuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">PPN)</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">menyajikan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">informasi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tentang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">posisi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">financial</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dan </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">hasil</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">usaha</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">untuk dianalisa</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">oleh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pengambil</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">kebijakan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">perusahaa</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">n.<span style="mso-tab-count: 1;"> </span></span></div>
</div>
<span style="color: yellow; font-family: "Comic Sans MS"; font-size: 10pt;"><br clear="all" style="mso-break-type: section-break; page-break-before: auto;" />
</span>
<div class="Section5" style="color: yellow;">
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 0cm;">
<a href="" name="4"></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Persayaratan Pembukuan :</span></b></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l75 level1 lfo52; mso-pagination: none; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Wajib</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Orang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pribadi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang melakukan kegiatan usaha atau pekerjaan bebas dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Wajib</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Badan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">di Indonesia, wajib menyelenggarakan pembukuan.</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l75 level1 lfo52; mso-pagination: none; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pembukuan atau pencatatan harus diselenggarakan diIndonesia dengan menggunakan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">huruf</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Latin,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">angka</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Arab,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">satuan mata uang Rupiah, dan disusun dalam bahasa Indonesia</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">atau dalam bahasa</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">asing</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">diizinkan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">oleh</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Menteri Keuangan.</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l75 level1 lfo52; mso-pagination: none; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pembukuan diselenggarakan dengan prinsip taat asas dan dengan stelsel akrual atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">stelsel kas.</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l75 level1 lfo52; mso-pagination: none; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pembukuan sekurang-kurangnya terdiri dari catatan mengenai harta, kewajiban, modal,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">biaya,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">serta penjualan dan pembelian, sehingga dapat dihitung besarnya</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">terutang.</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l75 level1 lfo52; mso-pagination: none; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pencatatan tersebut terdiri dari data yang dikumpulkan secara teratur tentang peredaran</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">penerimaan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">bruto,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dan/atau penghasilan bruto sebagai dasar untuk menghitung</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">jumlah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">terutang,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">termasuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang bukan obyek pajak dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dikenakan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang bersifat final.</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l75 level1 lfo52; mso-pagination: none; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Buku-buku , catatan-catatan, dokumen-dokumen</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">lain</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">wajib</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">disimpan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">selama</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">10</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tahun diIndonesia,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yaitu</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">ditempat</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">kegiatan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">atau ditempat tinggal bagi Wajib Pajak Orang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pribadi,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">atau di tempat</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">kedudukan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Wajib</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pajak Badan.</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l75 level1 lfo52; mso-pagination: none; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Wajib Pajak yang tidak wajib melakukan pembukuan dan pencatatan adalah Wajib Pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Orang Pribadi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tidak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">wajib</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">menyampaikan SPT Tahunan PPh.</span></div>
<div class="MsoNormal" style="margin-bottom: 3.0pt; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-list: l75 level1 lfo52; mso-pagination: none; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Bahasa</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">asing</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dimaksud</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">adalah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">bahasa</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Inggri</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">s </span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">(Lihat</span></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">KMK</span></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Nomor</span></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><b style="mso-bidi-font-weight: normal;"><u><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">543/KMK.04/2000</span></u></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">)</span></b><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-pagination: none; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Bagi wajib pajak yang tidak menyelenggarakan pembukuan sehingga tidak diketahui</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">besarnya</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">terutang,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">akan dikenakan sanksi administrasi berupa kenaikan dengan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">rincian sebagai</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">berikut</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">(Pasal 13 ayat (3)</span><u><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span></u><u><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">UU KUP No. 28 Tahun 2007</span></u><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">):</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l161 level1 lfo53; mso-pagination: none; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">50 % (lima puluh persen) dari Pajak Penghasilan yang tidak atau kurang dibayar dalam</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">satu</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Tahun</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Pajak;</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l161 level1 lfo53; mso-pagination: none; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">100 % (seratus persen) dari Pajak Penghasilan yang tidak atau kurang dipotong,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tidak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">kurang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dipungut,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tidak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">atau kurang disetorkan, dan dipotong atau dipungut tetapi</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tidak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">kurang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">disetorkan; </span></div>
<div class="MsoNormal" style="margin-bottom: 3.0pt; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l161 level1 lfo53; mso-pagination: none; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">100 % (seratus persen) dari Pajak Pertambahan Nilai Barang dan Jasa dan Pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Penjualan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Atas</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Barang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Mewah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tidak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">atau</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">kurang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dibayar</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"></span></div>
</div>
<span lang="EN-US" style="color: yellow; font-family: "Comic Sans MS"; font-size: 10pt;"><br clear="all" style="mso-break-type: section-break; page-break-before: always;" />
</span>
<div align="left" class="MsoNormal" style="color: yellow; margin: 0cm 0cm 0.0001pt 1cm; text-align: left; text-indent: 0cm;">
<a href="" name="5"></a><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Dikecualikan dari kewajiban menyelenggarakan pembukuan :</span></b></div>
<div class="MsoNormal" style="color: yellow; margin: 0cm 0cm 0.0001pt 42.55pt; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Wajib Pajak orang pribadi yang melakukan kegiatan usaha atau pekerjaan bebas</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">peredaran</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">brutonya</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dalam</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">satu tahun kurang dari Rp 4.800.000.000,00 dengan syarat</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">memberitahukan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">kepada</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Direktur
Jenderal Pajak dalam jangka waktu 3 bulan pertama</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dari</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tahun</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">pajak</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">bersangkutan,</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">dan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">untuk</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">menghitung</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">penghasilan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">neto</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">menggunakan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">prosentase</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">tertentu</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">yang</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">disebut</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">norm</span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">a </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">penghitungan</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">penghasilan neto.</span></div>
<div class="MsoNormal" style="color: yellow; margin: 0cm 0cm 0.0001pt 42.55pt; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">Wajib Pajak orang pribadi yang tidak melakukan kegiatan usaha atau pekerjaan bebas</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt;">(contoh: Karyawan/pegawai).</span></div>Time Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.com1tag:blogger.com,1999:blog-986460361790559224.post-76614325187963348702012-06-09T02:02:00.001-07:002012-06-09T02:12:36.567-07:00PPh Orang Pribadi<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
A. Pengertian dan Arti Definisi PPh Orang Pribadi</div>
<div style="background-color: black; color: yellow;">
Pajak Penghasilan Orang Pribadi Dalam Negeri / PPh OPDN adalah pajak yang dikenakan terhadap subjek pajak orang pribadi atas penghasilan yang diterima atau diperoleh dalam tahun pajak. </div>
<div style="background-color: black; color: yellow;">
B. Subjek Pajak Penghasilan Orang Pribadi Dalam Negeri / PPh OPDN</div>
<div style="background-color: black; color: yellow;">
Subjek PPh OPDN adalah orang pribadi terbagi atas dua golongan yaitu subjek pajak orang pribadi dalam negeri dan subjek pajak orang pribadi luar negeri. Subjek pajak dalam negeri adalah orang pribadi yang bertempat tinggal di Indonesia atau berada di Indonesia lebih dari 183 hari dalam periode 12 bulan dan orang pribadi yang dalam satu tahun pajak berada di Indonesia dam mempunyai niat untuk bertempat tinggal di Indonesia.</div>
<div style="background-color: black; color: yellow;">
Subjek pajak luar negeri adalah orang yang tidak bertempat tinggal di Indonesia atau berada di Indonesia tidak lebih dari 183 hari yang menjalankan kegiatan usaha melalui bentuk usaha tetap (BUT) di Indonesia dan Orang Pribadi yang tidak bertempat tinggal di Indonesia atau berada di Indonesia tidak lebih dari 183 hari yang dapat memperoleh penghasilan dari Indonesia bukan dari menjalankan kegiatan usaha melalui BUT di Indonesia.</div>
<div style="background-color: black; color: yellow;">
Ketentuan mengenai test time atau tes waktu timbulnya BUT untuk subjek pajak luar negeri dari negara yang memiliki Persetujuan Penghindaraan Pajak Berganda (P3B) dengan Indonesia mengacu pada ketentuan yang diatur dalam P3B yang bersangkutan.</div>
<div style="background-color: black; color: yellow;">
C. Objek Pajak Penghasilan Orang Pribadi Dalam Negeri / PPh OPDN</div>
<div style="background-color: black; color: yellow;">
Objek pajak PPh OPDN adalah penghasilan di mana setiap penambahan kemampuan ekonomis yang diterima atau diperoleh wajib pajak berasal dari dalam negeri maupun luar Indonesia dan dapat digunakan untuk konsumsi atau untuk menambah kekayaan wajib pajak / WP.</div>
<div style="background-color: black; color: yellow;">
D. Tarif Pajak Penghasilan Orang Pribadi Dalam Negeri / PPh OPDN</div>
<div style="background-color: black; color: yellow;">
Tarif Pajak Penghasilan OPDN sesuai pasal 17 Undang-Undang PPh :</div>
<div style="background-color: black; color: yellow;">
a. Penghasilan sampai 25 juta kena tarif 5%</div>
<div style="background-color: black; color: yellow;">
b. Penghasilan antara 25 sampai 50 juta kena tarif 10%</div>
<div style="background-color: black; color: yellow;">
c. Penghasilan antara 50 sampai dengan 100 juta terkena tarif 15%</div>
<div style="background-color: black; color: yellow;">
d. Penghasilan antara 100 sampai 200 juta kena tarif 25%</div>
<div style="background-color: black; color: yellow;">
e. Penghasilan lebih dari 200 juta kena tarif 35%</div>
<div style="background-color: black; color: yellow;">
PTKP atau Penghasilan tidak kena pajak untuk PPh OPDN sebagai berikut :</div>
<div style="background-color: black; color: yellow;">
a. Rp. 2.880.000,- untuk diri sendiri wajib pajak.</div>
<div style="background-color: black; color: yellow;">
b. Rp. 1.440.000,- untuk tambahan wajib pajak / wp kawin.</div>
<div style="background-color: black; color: yellow;">
c. Rp. 2.880.000,- untuk tambahan satu orang istri yang penghasilannya digabung dengan suami.</div>
<div style="background-color: black; color: yellow;">
d. Rp. 1.440.000,- untuk tambahan untuk setiap anggota keluarga maksimal 3 orang.</div>
<div class="MsoNormal" style="background-color: black; color: yellow;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow;">
<br /></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<b><span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">Contoh untuk penghitungan tahun pajak 2009</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">Bagi Wajib Pajak dalam negeri yang menyelenggarakan pembukuan, Penghasilan Kena Pajaknya dihitung dengan menggunakan cara penghitungan biasa dengan contoh sebagai berikut.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">Peredaran bruto Rp 6.000.000.000,00 </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">Biaya untuk mendapatkan, menagih, </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">dan memelihara penghasilan Rp 5.400.000.000,00(-) </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;"> __________________ </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">Laba usaha (penghasilan neto usaha) Rp 600.000.000,00 </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">Penghasilan lainnya Rp 50.000.000,00 </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">Biaya untuk mendapatkan, </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">menagih, dan memelihara </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">penghasilan lainnya tersebut Rp 30.000.000,00 </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;"> _________________ (-)</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">Penghasilan neto dari usaha Rp 20.000.000,00</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">Jumlah Penghasilan Lain _________________ (+) </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">Jumlah seluruh penghasilan neto Rp 620.000.000,00 </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">Zakat Rp. 0,00</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">Kompensasi kerugian Rp 10.000.000,00</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;"> _________________(-) </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">Penghasilan Kena Pajak (bagi Wajib </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">Pajak badan) Rp 610.000.000,00 </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">Pengurangan berupa</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span><span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">untuk Wajib </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">Pajak orang pribadi (isteri + 2 anak) Rp 19.800.000,00 </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;"> _________________(-)</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">Penghasilan Kena Pajak </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">(bagi Wajib Pajak orang pribadi) Rp 590.200. 000,00 </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">PPh Terutang 5% x 50.000.000 Rp. 2.500.000,00</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;"> 15%x 200.000.000 Rp. 30.000.000,00</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;"> 25%x 250.000.000 Rp. 62.500.000,00</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;"> 30%x 90.200.000 Rp. 27.060.000,00</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;"> _________________(+)</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 21.3pt;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">Jumlah PPh Terutang Rp. 122.060.000,00</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">Kredit Pajak Rp. 100.000.000,00</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;"> _________________(-)</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="background-color: black; color: yellow; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Verdana","sans-serif"; font-size: 8.5pt;">PPh Kurang Bayar Rp. 22.060.000,00</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div class="MsoNormal" style="background-color: black; color: yellow;">
<br /></div>Time Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.com0tag:blogger.com,1999:blog-986460361790559224.post-66263819872156371332012-06-07T04:26:00.000-07:002012-06-09T02:25:24.284-07:00PERENCANAAN PAJAK<div style="background-color: black; color: yellow;">
<br /></div>
<div align="center" class="MsoNormal" style="background-color: black; color: yellow; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="FI">Perencanaan Pajak, Perlukah?</span></b></div>
<div align="center" class="MsoNormal" style="background-color: black; color: yellow; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">Kajian Praktis Menuju Administrasi
Perpajakan yang Efisien</span></b></div>
<div align="center" class="MsoNormal" style="background-color: black; color: yellow; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="background-color: black; color: yellow; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">Abdul Rahman</span></b></div>
<div align="center" class="MsoNormal" style="background-color: black; color: yellow; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="background-color: black; color: yellow; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US">Abstrak</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span lang="EN-US">Pajak adalah salah satu sumber pendapatan negara yang
paling potensial bagi kelangsungan pembangunan negara. Dari segi ekonomi, pajak
merupakan pemindahan sumber daya dari sektor swasta ke sektor publik yang memengaruhi
daya beli atau daya belanja sektor swasta. Bagi dunia usaha, pajak merupakan
sumber pengeluaran tanpa memberi imbalan secara langsung. Kepentingan
pemerintah dan wajib pajak berbeda dalam pelaksanaan perpajakan. Pemerintah
berusaha untuk mendapatkan penerimaan pajak sebesar-besarnya dari wajib pajak,
sedangkan wajib pajak berusaha untuk membayar pajak sekecil mungkin. Pajak
harus dikelola melalui suatu perencanaan yang baik, agar wajib pajak dapat
melaksanakan kewajiban perpajakan dengan baik dan memperoleh penghematan beban
pajak. Perencanaan pajak (tax planning) adalah bagian dari fungsi manajemen
pajak yang meliputi proses pengumpulan dan penelitian terhadap peraturan
perpajakan, sehingga dapat diseleksi untuk menentukan jenis tindakan dan
penghematan pajak yang akan dilakukan. Perencanaan pajak merupakan upaya legal
untuk menempatkan pajak pada porsi yang seharusnya, sehingga beban wajib pajak
dapat ditekan serendah mungkin dengan memanfaatkan kelemahan dari peraturan dan
undang-undang perpajakan yang berlaku.</span></i></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span lang="FI">Kata kunci: pajak, manajemen
dan perencanaan pajak, efisiensi.</span></i></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow;">
<b style="mso-bidi-font-weight: normal;"><span lang="FI">Pendahuluan</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<span lang="FI">Pada hakikatnya pembangunan nasional di suatu negara diselenggarakan secara
bahu-membahu oleh masyarakat dan pemerintah. Penerimaan dalam negeri menjadi
sangat penting untuk mensukseskan pembangunan nasional. Roda pemerintahan dan
pembangunan nasional tidak mungkin dapat digerakkan tanpa didukung oleh dana,
terutama yang berasal dari penerimaan dalam negeri. Negara juga membutuhkan
dana untuk menjaga kepentingan rakyatnya, baik dalam bidang kesejahteraan,
keamanan, pertahanan, maupun kecerdasan kehidupan. Dana yang akan dikeluarkan
ini salah satunya didapat dari rakyat melalui pajak.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<span lang="FI">Pajak merupakan salah satu sumber penerimaan dalam negeri yang paling
potensial. Pajak digunakan untuk membiayai pengeluaran negara, baik pengeluaran
rutin, maupun pembangunan. Peran utama pajak ada dua, yaitu sebagai alat
penerimaan negara (fungsi <i style="mso-bidi-font-style: normal;">budgeter</i>)
dan alat pengatur (fungsi <i style="mso-bidi-font-style: normal;">regulatory</i>).
</span><span lang="SV">Fungsi <i style="mso-bidi-font-style: normal;">budgeter</i> adalah membiayai pengeluaran negara, sedangkan fungsi </span><i style="mso-bidi-font-style: normal;"><span lang="FI">regulatory</span></i><span lang="FI"> </span><span lang="SV">adalah mengatur pertumbuhan ekonomi.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<span lang="SV">Dari segi ekonomi, pajak merupakan pemindah sumber daya dari sektor swasta
(perusahaan) ke sektor publik. Pemindahan tersebut akan memengaruhi daya beli (<i>purchasing
power</i>) atau kemampuan belanja (<i>spending power</i>). Pemenuhan kewajiban pajak
harus dikelola dengan baik agar tidak menjadi gangguan serius terhadap kehidupan
perusahaan. Bagi perusahaan, pajak merupakan beban yang akan mengurangi laba
bersih. Setiap perusahaan/orang yang menjadi Pengusaha Kena Pajak (PKP) pasti
merupakan Wajib Pajak (WP).</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<span lang="SV">WP adalah orang pribadi atau badan yang menurut ketentuan
perundang-undangan perpajakan ditentukan untuk melakukan kewajiban perpajakan,
termasuk pemungut pajak atau pemotong pajak tertentu. Dalam pelaksanaan
kewajibannya, WP terlebih dahulu harus memahami ketentuan-ketentuan umum
perpajakan, salah satunya adalah <i style="mso-bidi-font-style: normal;">self
assessment system</i>, yaitu sistem pemungutan pajak yang meliputi beberapa proses:
menghitung dan menetapkan besar pajak terutang, menyetor pajak terutang ke kas
negara, melaporkan perhitungan dan penyetoran, dan mempertanggungjawabkan semua
kewajiban. Sistem ini merupakan bentuk kepercayaan pemerintah kepada masyarakat
untuk menjalankan kewajiban pajak. WP harus aktif menghitung dan melaporkan
jumlah pajak terutangnya tanpa campur tangan <i style="mso-bidi-font-style: normal;">fiskus</i>. Konsekuensi dari sistem ini adalah masyarakat harus
mengetahui tata cara perhitungan pajak dan segala sesuatu yang berhubungan
dengan pelunasan pajak, seperti waktu pembayaran dan pelaporan, tujuan
pembayaran, penghitungan pajak, dan sanksi yang akan diterima oleh pelanggar
Undang-undang (UU) Pajak.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<span lang="SV">Dalam hal pelaksanaan perpajakan, kepentingan WP akan berbeda dengan
pemerintah. WP berusaha membayar pajak sekecil-kecilnya, karena akan mengurangi
kemampuan ekonomisnya; sedangkan pemerintah memerlukan dana untuk membiayai
penyelenggaraan pemerintahan—sebagian besar berasal dari pajak. Perbedaan
kepentingan ini menyebabkan WP cenderung untuk mengurangi jumlah pembayaran,
baik secara legal, maupun ilegal.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<span lang="SV">WP dapat menggunakan manajemen pajak untuk menerapkan peraturan secara
benar, mengefisienkan laba, dan meminimalkan beban pajak. Manajemen pajak
meliputi perencanaan, pengorganisasian, pengarahan, pengkoordinasian, dan
pengawasan. Upaya untuk meminimalkan pajak sering disebut sebagai teknik
perencanaan pajak. Teknik ini merujuk pada proses rekayasa usaha dan transaksi,
agar utang pajak berada dalam jumlah minimal, tetapi masih dalam bingkai
peraturan.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">Mengenal Perencanaan Pajak</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<span lang="SV">Pajak adalah pungutan oleh negara yang mengakibatkan arus dana ke luar (<i>cash
outflows</i>) dan akan mengurangi hak pemilik perusahaan. Ditinjau dari <i>entity
theory</i>, pajak dianggap sebagai laba yang merupakan hak dari negara.
Sebaliknya, konsep <i>proprietory</i> menganggap semua kekayaan dan kewajiban
perusahaan adalah hak dan kewajiban pemilik, sehingga semua pengeluaran yang
mengurangi hak pemilik perusahaan dianggap sebagai beban, tidak terkecuali
pajak. Anggapan, bahwa pungutan pajak tidak berbeda dengan beban usaha yang
lain akan menimbulkan hasrat untuk mengurangi pajak. Suatu manajemen pajak—antara
lain melalui fungsi perencanaan pajak—diperlukan untuk mengurangi beban pajak,
karena peraturan perpajakan sedemikian kompleks dan dinamis (Basri Musri,
2004).</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<span lang="EN-US">Menurut Susan M.
Lyons (1993: 303) perencanaan pajak adalah, “<i>Arrangement of a person</i>’<i>d business and</i>/<i>or private
affairs in order to minimize tax liability</i>.” Robert K. Eskew (1988: 762)
menyebutkan perencanaan pajak
adalah, “<i>The practice of evaluating
the tax effects of contemplated actions or transactions</i>.”<i> </i>Barry
Spitz (1983: 1) menyatakan, “<i>Tax planning
is the process of taking into consideration all revelant tax factors</i>,<i> in
the light of the material non tax factors</i>,<i> for the purpose of determining</i>:
<i>whether</i>;<i> and if so</i>—<i>when</i>;<i>
how</i>;<i> and with whom</i>,<i> to enter into and conduct transactions</i>,<i>
operations</i>,<i> and relationships</i>,<i> with the object of keeping the tax
burden falling on taxable events and persons as low as possible while attaining
the desired business, personal and other objectives</i>.”<i> </i>Pernyataan
lain, “<i>Tax planning is the systematic analysis of deferring tax options
aimed at the minimization of tax liability in current and future tax periods</i>.”<i>
</i>(Crumbley D. Larry, Friedman Jack P., & Anders Susan B.: 1994).</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<span lang="EN-US">Perencanaan
pajak merupakan tindakan penstrukturan yang menekankan kepada pengendalian
setiap transaksi yang memiliki konsekuensi pajak. Tujuan tindakan ini adalah mengefisienkan
jumlah pajak yang akan ditransfer ke pemerintah, melalui penghindaran pajak/<i>tax
avoidance</i>, bukan penyelundupan pajak/<i>tax evasion</i> (Mohammad Zain,
2003). Pada tahap ini, pengumpulan dan penelitian terhadap peraturan perpajakan
dilakukan untuk menyeleksi jenis tindakan penghematan pajak. Penekanan pada perencanaan
pajak adalah meminimumkan kewajiban pajak (Erly Suandy, 2003). Moenaf H. Regar
(1995: 212) menyebutkan, bahwa perencanaan pajak adalah suatu usaha yang
dilakukan oleh WP untuk menghemat pajak dengan cara mengatur penghitungan
penghasilan yang lebih kecil yang dimungkinkan oleh perundang-undangan pajak. </span></div>
<div class="MsoNormal" style="background-color: black; color: yellow;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">Perlunya Perencanaan Pajak</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<span lang="FI">Beberapa alasan yang mendasari pemberlakuan perencanaan pajak adalah:</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span lang="FI">1. Kerumitan Peraturan Per UU Perpajakan</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify;">
<span lang="FI">Peraturan per UU Perpajakan yang semakin rumit
meningkatkan biaya untuk mematuhinya (<i style="mso-bidi-font-style: normal;">compliance
cost</i>), sehingga suatu perencanaan</span><span lang="EN-US">—</span><span lang="FI">antara lain dengan
merekrut tenaga ahli</span><span lang="EN-US">—</span><span lang="FI">diperlukan untuk mendapatkan biaya murah.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span lang="FI">2. Pajak Terutang Semakin Besar Jumlahnya</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify;">
<span lang="FI">Jumlah pajak terutang yang semakin besar akibat
kekeliruan dan kesalahan penghitungan, perhitungan, penyetoran, dan pelaporan pajak
dapat dihindari.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span lang="FI">3. Biaya Negosiasi yang Tinggi </span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify;">
<span lang="FI">WP kadang-kadang perlu bernegosiasi untuk
mengurangi jumlah pajak terutang akibat beberapa kekeliruan. Biaya negosiasi ini
umumnya relatif tinggi, sehingga <i style="mso-bidi-font-style: normal;">tax litigation</i></span><span lang="EN-US">—</span><span lang="FI">penyelesaian perselisihan perpajakan sesuai
ketentuan yang berlaku, antara lain dengan mengajukan keberatan, banding, dan peninjauan
kembali</span><span lang="EN-US">—</span><span lang="FI">perlu dilakukan.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span lang="SV">4. Risiko Pembinaan Otoritas Pajak</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify;">
<span lang="SV">Perencanaan pajak diperlukan agar pelaksanaan kewajiban
pajak sesuai dengan ketentuan yang berlaku, sehingga tidak mengundang pemeriksaan
dari otoritas pajak. Upaya yang dapat dilaksanakan antara lain adalah penelitian
pajak/<i style="mso-bidi-font-style: normal;">tax research</i>.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span lang="SV">5. Sanksi Perpajakan dan <i style="mso-bidi-font-style: normal;">Moral Hazard</i></span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify;">
<span lang="SV">Perencanaan pajak diperlukan untuk menghindari sanksi
pajak yang berisiko berat dari segi material dan moral, dengan cara memahami
peraturan perpajakan yang berlaku secara bulat dan utuh, dan menghindari salah
tafsir.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<span lang="SV">Alasan lain perencanaan pajak diungkapkan oleh Simon James dan Nobes yang dikutip
oleh Gunadi dalam makalahnya “<i>Tax
Management</i>: Legalitas dan Implikasi terhadap Upaya Peningkatan Penerimaan
Pajak”, adalah: (1) tarif pajak yang tinggi; (2) kekuranggamblangan (<i>imprecise</i>)
ketentuan, baik rumusan ketentuan secara eksplisit, maupun semangat, maksud,
dan tujuan secara implisit; (3) sanksi yang terlalu kecil; (4) kekurangwajaran
atau kekurangmerataan; dan (5) distorsi dalam sistem perpajakan.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<span lang="SV">Berdasarkan beberapa alasan di atas, Basri Musri (2004) menguraikan 5 faktor
pendorong utama WP untuk melakukan perencanaan pajak, yaitu:</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span lang="EN-US">1. <i>Rate of Tax</i></span></div>
<div class="MsoBodyTextIndent2" style="background-color: black; color: yellow; line-height: normal; margin: 0cm 0cm 0cm 13.5pt; text-align: justify;">
<span lang="EN-US">Tarif pajak dipilih sebagai alat perencanaan pajak, karena semakin
tinggi tarif yang dikenakan, semakin besar beban pajak yang harus dibayar. <i style="mso-bidi-font-style: normal;">Marginal
rates of tax</i> merupakan hal yang harus dihindari dan bukan rata-rata
tarif pajak yang ditanggung.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span lang="EN-US">2. <i>Base of Tax</i></span></div>
<div class="MsoBodyTextIndent2" style="background-color: black; color: yellow; line-height: normal; margin: 0cm 0cm 0cm 13.5pt; text-align: justify;">
<span lang="EN-US">WP yang menggunakan <i>base of tax</i> akan dibebani
pajak dari pendapatan tabungan, investasi, atau dari sumber lainnya. WP dapat
memilih pajak yang paling menguntungkan dengan membuat tabel beberapa tarif
pajak atas masing-masing penghasilan dikaitkan dengan tingkat pengembalian (<i>yield
required</i>) dari investasi.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span lang="EN-US">3. <i>Loopholes</i></span></div>
<div class="MsoBodyTextIndent2" style="background-color: black; color: yellow; line-height: normal; margin: 0cm 0cm 0cm 13.5pt; text-align: justify;">
<span lang="EN-US">Keadaan yang mungkin terjadi karena UU Perpajakan memiliki
celah. WP dapat membayar pajak lebih sedikit atau bahkan tidak membayar, misalnya
membeli Sertifikat Bank Indonesia (SBI) lewat bank di luar negeri akan
terhindar dari pajak penghasilan (PPh).</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span lang="EN-US">4. <i>Tax Shelter</i></span></div>
<div class="MsoBodyTextIndent2" style="background-color: black; color: yellow; line-height: normal; margin: 0cm 0cm 0cm 13.5pt; text-align: justify;">
<span lang="EN-US">WP memanfaatkan kesempatan pengurangan pajak yang difasilitasi
oleh pemerintah, seperti penyusutan dipercepat di Kawasan Pengembangan Ekonomi
Terpadu (KAPET).</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span lang="EN-US">5. <i>Tax Heavens</i></span></div>
<div class="MsoBodyTextIndent2" style="background-color: black; color: yellow; line-height: normal; margin: 0cm 0cm 0cm 13.5pt; text-align: justify;">
<span lang="EN-US">WP memanfaatkan kesempatan pengurangan pajak, karena
negara tertentu menganut paham <i>no-tax heavens</i> untuk <i>income tax</i> di
Cayman Island, hanya mengenakan pajak pada pendapatan lokal (<i>taxing only
local income</i>) di Liberia, <i>special privileges </i>atas penghasilan <i>international
business companies</i> di Luxemburg, dan <i>low tax heavens</i> <i>with </i><i style="mso-bidi-font-style: normal;">treaty benefits</i> bagi negara yang
melakukan <i>tax treaties</i>.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">Strategi dalam Perencanaan Pajak</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">1. Strategi
Umum</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">a. <i style="mso-bidi-font-style: normal;">Tax Saving</i> </span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span lang="SV">Tax saving</span></i><span lang="SV"> merupakan pengefisienan melalui pemilihan pajak alternatif dengan tarif
yang lebih rendah; misalnya dengan mengubah i</span><span lang="SV">mbalan natura bagi karyawan yang tidak boleh dimasukkan
ke dalam tunjangan sebagai objek PPh pasal 21. Contoh:
perusahaan yang memiliki penghasilan kena pajak lebih dari Rp. 100 juta dapat mengubah
pemberian natura menjadi tunjangan dalam bentuk uang. Penghematan pajak atas
perubahan ini berkisar antara 5-25% untuk penghasilan sampai dengan Rp. 200
juta. </span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">b. Penghindaran Pajak</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Penghindaran pajak merupakan pengefisienan
melalui transaksi yang bukan objek pajak; misalnya perusahaan yang masih
mengalami kerugian dapat mengubah tunjangan dalam bentuk uang menjadi pemberian
natura yang bukan merupakan objek pajak PPh pasal 21, sehingga dapat menghemat
pajak 5-35%. </span><span lang="SV">Contoh lain:
tidak membeli bahan bakar minyak (BBM) premium, diganti dengan batubara yang
diambil dari sumbernya (bebas pajak pertambahan nilai/PPN) dan tidak terkena
PPh pasal 22.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">c. Penghindaran Pelanggaran terhadap Peraturan Perpajakan yang
Berlaku</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Dengan menguasai peraturan
yang berlaku, perusahaan dapat menghindari sanksi, yaitu:</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">1) Sanksi administrasi berupa bunga,
denda, atau kenaikan. </span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">2) Sanksi pidana, berupa pidana atau
kurungan. </span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="FI">d. Penundaan Pembayaran Kewajiban Pajak </span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="FI">Menunda kewajiban dapat
dilakukan dengan menunda pembayaran PPN; </span><span lang="SV">misalnya menunda penerbitan faktur pajak keluaran
sampai dengan batas waktu yang diperkenankan, khususnya untuk penjualan kredit.
Contoh: penjual dapat menerbitkan faktur pajak pada akhir bulan berikutnya
setelah bulan penyerahan barang. </span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">e. Pengoptimalan Kredit Pajak yang Diperkenankan</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">WP tidak mendapat informasi
pembayaran pajak yang dapat dikreditkan. Sebetulnya pembayaran tersebut
merupakan pajak yang dibayar di muka; misalnya kredit pembelian solar dan/atau
impor dan fiskal luar negeri atas perjalanan dinas pegawai. Dalam hal kredit
PPN (pajak masukan), PKP cukup menggunakan dokumen lain yang fungsinya sama
dengan faktur pajak standar, seperti <i style="mso-bidi-font-style: normal;">delivery
order</i>/Surat Perintah Pengiriman Barang (SPPB) yang dikeluarkan oleh Bulog dalam
penyaluran tepung terigu, Paktur Nota Bon Penyerahan (PNBP) yang dikeluarkan
oleh Pertamina dalam penyerahan BBM dan/atau bukan BBM, dan tanda pembayaran
atau kuintasi telepon. </span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">f. Penghindaran
Lebih Bayar Akibat Salah Tulis dan Salah Hitung</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Lebih bayar akibat salah tulis dan salah
hitung akan mengakibatkan risiko pemeriksaan pajak dan berdampak kepada
penyisihan waktu kantor untuk melayani pemeriksa pajak.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">g. Penghindaran
Pelanggaran terhadap Peraturan Perpajakan</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Pelanggaran terhadap peraturan perpajakan
dapat dihindari dengan cara menguasai peraturan yang berlaku.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">2. Strategi
Perencanaan Pajak untuk Efisiensi Pajak Penghasilan Badan</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<span lang="SV">Strategi efisiensi PPh Badan akan
lebih optimal bila WP memahami perhitungan penghasilan kena pajak. Penghasilan
kena pajak merupakan laba yang dihitung berdasarkan peraturan perpajakan yang
berlaku di Indonesia, yaitu UU No. 17/2000 dan peraturan pelaksanaannya. Perusahaan
dapat memilih perlakuan yang tepat dan memperoleh efisiensi pajak yang besar
akibat perbedaan dalam penghitungan laba akuntansi dan laba kena pajak. Berikut
ini adalah beberapa cara perencanaan pajak untuk PPh Badan.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">a. Menunda Penghasilan </span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Sebagai suatu contoh: pembukuan
perusahaan ditutup pada tanggal 31 Desember. Pada bulan Desember itu permintaan
melonjak. Pajak atas laba akibat lonjakan tersebut sudah harus dibayar paling
lambat tanggal 25 Maret tahun berikutnya, sehingga angsuran PPh pasal 25 tahun
berikutnya akan menjadi lebih besar. Bila memungkinkan, pengusaha dapat
melakukan pendekatan kepada konsumen dan menjual barangnya pada awal bulan
Januari tahun berikutnya; dengan demikian, pembayaran pajaknya dapat ditunda 1
tahun.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">b. Mempercepat Pembebanan Biaya</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Sebuah tinjauan sebaiknya dilakukan
pada akhir tahun fiskal untuk melihat biaya-biaya yang dapat segera dibebankan
pada tahun tersebut; misalnya biaya konsultan pajak, hukum, dan auditor. Langkah
ini dapat menunda pembayaran pajak setahun. Konsekuensi pembebanan biaya ini dapat
mengakibatkan kewajiban pemotongan pajak seperti PPh pasal 23 atau PPh pasal 4(2)
harus dilakukan. Alternatif mempercepat ini akan lebih efektif ketika
perusahaan untung, karena PPh Badan dapat diturunkan sampai dengan 30% dari
biaya total yang dibebankan, sedangkan dari sudut PPh pasal 23 atau pasal 4(2),
perusahaan harus memotong pajak sebesar masing-masing 6% atau 7,5% dan 10%.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">c. Mengoptimalkan Pengkreditan Pajak yang Telah Dibayar </span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Selain angsuran PPh pasal 25, PPh yang
dapat dikreditkan atas PPh Badan yang terutang pada akhir tahun adalah PPh yang
dipotong/dipungut pihak lain dan sifat pemotongan/pemungutannya tidak final.
PPh yang dapat dikreditkan antara lain: </span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">1) PPh pasal 22 atas impor atau pembelian solar
dari Pertamina. </span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">2) PPh pasal 23 dari bunga nonbank,
royalti.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">3) PPh pasal 24 yang dipotong di
luar negeri dan pembayaran fiskal luar negeri karyawan (setoran a. n. karyawan
qq. perusahaan berikut Nomor Pokok Wajib Pajak/NPWP perusahaan).</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">4) STP PPh pasal 25 (hanya pokok
pajak), baik telah, maupun belum dibayar.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">5) PPh atas pengalihan
tanah/bangunan.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Perusahaan harus yakin, bahwa pajak
yang dipotong/dipungut pihak lain benar-benar telah disetor oleh
pemotong/pemungut pajak ke kas negara ketika menyusun rekonsiliasi fiskal.
Keyakinan ini sangat diperlukan, karena pada saat pemeriksaan petugas akan meminta
konfirmasi dari bank tempat penyetoran atau dari Kantor Pelayanan Pajak (KPP)
tempat pelaporan Surat Pemberitahuan (SPT). Salah satu cara untuk meningkatkan
keyakinan adalah melakukan ekualisasi setiap bulan antara bukti fisik
pemungutan PPh pasal 22 dan/atau pemotongan PPh pasal 23 dan uang muka yang
telah dicatat di neraca. Jika selisih timbul, maka dapat segera ditindaklanjuti
dengan meminta pihak pemotong/pemungut pajak untuk menyerahkan bukti pemotongan/pemungutannya.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">d. Mengajukan
Permohonan Pengurangan Pembayaran Angsuran PPh Pasal 25 </span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Kenaikan pembayaran angsuran PPh pasal
25 disebabkan oleh: </span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">1) Surat Ketetapan Pajak Kurang Bayar (SKPKB)
PPh Badan tahun sebelumnya yang terbit pada tahun berjalan.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="FI">2) Kenaikan laba pada tahun yang lalu.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="FI">3) Kenaikan pada Rencana Kerja dan Anggaran
Perusahaan (RKAP) tahun berjalan (untuk Badan Usaha Milik Negara/Daerah—BUMN/D).</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="FI">Sebagaimana diatur dalam Keputusan Direktur
Jenderal (Dirjen) Pajak No. Kep-537/PJ,/2000, bila suatu tahun pajak sudah berjalan
3 bulan atau lebih dan perusahaan dapat menunjukkan, bahwa PPh yang akan
terutang untuk tahun pajak tersebut kurang dari 75% dari PPh yang terutang yang
menjadi dasar penghitungan besarnya PPh pasal 25, perusahaan dapat mengajukan
permohonan pengurangan secara tertulis kepada Kepala KPP tempat perusahaan
terdaftar. Permohonan pengurangan besarnya PPh pasal 25 harus disertai dengan
penghitungan besarnya PPh yang akan terutang berdasarkan perkiraan penghasilan
yang akan diterima atau diperoleh dan besarnya PPh pasal 25 untuk bulan-bulan
yang tersisa dari tahun pajak yang bersangkutan. Bila Kepala KPP tidak
memberikan keputusan dalam jangka waktu satu bulan sejak tanggal surat
permohonan perusahaan diterima, maka permohonan tersebut dianggap diterima dan
perusahaan dapat melakukan pembayaran PPh pasal 25 sesuai dengan
penghitungannya untuk bulan-bulan yang tersisa dari tahun pajak yang
bersangkutan. Bila dalam tahun pajak berjalan perusahaan mengalami peningkatan
usaha dan PPh yang akan terutang untuk tahun pajak tersebut diperkirakan lebih
dari 150% dari PPh yang terutang yang menjadi dasar penghitungan besarnya PPh pasal
25, besarnya PPh pasal 25 untuk bulan-bulan yang tersisa dari tahun pajak yang
bersangkutan harus dihitung kembali berdasarkan perkiraan kenaikan PPh yang
terutang tersebut oleh perusahaan sendiri atau Kepala KPP terdaftar.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">e. Mengelola Transaksi yang Biayanya Tidak Boleh Dikurangkan Secara
Fiskal</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Staf akuntansi perusahaan seringkali
menggunakan istilah yang kurang tepat untuk biaya-biaya tertentu, sehingga pada
waktu pemeriksaan pajak biaya-biaya tersebut tidak dapat dikurangkan. Contoh:</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">1) Biaya promosi, biaya keamanan, dan biaya
pemasaran dibukukan dengan nama sumbangan. Berdasarkan pasal 9(1) huruf g UU
PPh, sumbangan tidak diperkenankan dikurangkan sebagai biaya. </span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">2) Biaya perjalanan dinas dibukukan sebagai
biaya perjananan direksi yang mengesankan sebagai biaya liburan direksi. </span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">3) Biaya latihan pegawai dibukukan sebagai biaya
rekreasi pegawai.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">4) Pemberian uang tips kepada oknum di institusi
tertentu atau dalam pengurusan dokumen dicatat sebagai biaya lain-lain atau
biaya <i style="mso-bidi-font-style: normal;">entertainment</i> yang tidak bisa
didukung dengan daftar <i style="mso-bidi-font-style: normal;">entertainment</i>.
</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">f. Penyertaan pada Perseroan Terbatas Dalam Negeri </span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Penyertaan modal saham pada perseroan
terbatas (PT) dalam negeri dapat dilakukan atas nama PT atau perorangan. Bila
modal saham atas nama perorangan, maka dividen yang diperolah akan dikenakan
PPh pasal 23. Bila modal sahamnya atas nama PT dan/atau BUMN/D, sebagaimana
diatur di dalam pasal 4(3) huruf f UU PPh, penerimaan dividen tersebut bukan
merupakan objek pajak sepanjang memenuhi kriteria berikut ini:</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">1) Dividen tersebut berasal dari
cadangan laba yang ditahan.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">2) Kepemilikan saham PT dan BUMN/D
pada badan yang memberikan dividen paling rendah 25% dari jumlah modal yang
disetor.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">3) PT dan BUMN/D tersebut harus
memiliki usaha aktif di luar kepemilikan saham. </span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Syarat yang tercantum pada
butir 1 di atas mengandung pengertian, bila dividen tidak dibagikan dari <i style="mso-bidi-font-style: normal;">retained earning</i>, tetapi dari konversi <i style="mso-bidi-font-style: normal;">agio</i> saham, maka dividen tersebut
otomatis menjadi objek pajak. Dividen yang diterima oleh PT dan BUMN/D yang
hanya bersifat sebagai <i style="mso-bidi-font-style: normal;">investment holding</i>
dan memperoleh penghasilan hanya dari dividen anak perusahaan, akan menjadi
objek pajak. <i style="mso-bidi-font-style: normal;">Investment holding</i>
tersebut harus memiliki usaha aktif secara minimal agar dividen tersebut
diperlakukan sebagai nonobjek pajak.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">g. <i style="mso-bidi-font-style: normal;">Merger</i> antara Perusahaan yang Terus-menerus
Rugi dengan Perusahaan yang Laba </span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Dalam satu kelompok usaha kadangkala
terdapat perusahaan yang terus merugi selama beberapa tahun, sedangkan
perusahaan lainnya menghasilkan laba. Secara kelompok, perusahaan harus
membayar PPh Badan atas laba yang lebih besar dari laba sebenarnya. Menurut
Surat Edaran Dirjen Pajak No. SE-21/PJ.42/1999 tanggal 26 Mei 1999, bila kedua
perusahaan tersebut digabungkan, maka akumulasi kerugian perusahaan yang merugi
tersebut dapat dialihkan ke perusahaan gabungan sepanjang sebelumnya telah
dilakukan revaluasi aktiva tetap. Bila kedua perusahaan tersebut digabungkan, maka
secara konsolidasi perusahaan melakukan pembayaran atas laba sebenarnya.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">h. Transaksi Afiliasi</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">1) Beberapa transaksi afiliasi yang
sangat berisiko ditinjau dari aspek perpajakan:</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">a) Transaksi usaha. Dirjen Pajak
berwenang menentukan kembali besarnya penghasilan dan biaya untuk menghitung
besarnya penghasilan kena pajak bagi WP yang memiliki hubungan istimewa dengan WP
lainnnya sesuai dengan kewajaran dan kelaziman usaha yang tidak dipengaruhi
oleh hubungan istimewa.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">b) Pinjaman. Dirjen Pajak berwenang
menentukan tingkat bunga yang wajar atas transaksi utang piutang antarpihak
yang memiliki hubungan istimewa; hal ini merugikan. Sesuai dengan PPh pasal 23 perusahaan
harus memotongnya berdasarkan tingkat bunga wajar dan dapat dikenakan sanksi
oleh pihak pajak karena kurang memotong. Bagi perusahan induk, penghasilan bunga
tersebut akan dikoreksi positif, sehingga laba kena pajak akan lebih tinggi.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">c) Transaksi utang piutang berupa <i style="mso-bidi-font-style: normal;">reimbursment cost</i> antara induk dan anak
perusahaan kemungkinan dapat terkena implikasi perpajakan berupa kewajiban
memungut PPN dan/atau memotong PPh pasal 23, hal ini dapat terjadi bila pihak
pajak mengindikasi terdapat objek pemungutan PPN dan pajak atas transaksi utang
piutang afiliasi tersebut.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">2) Hal-hal yang harus dilakukan:</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">a) Transaksi pembelian barang atau pemanfaatan
jasa—yang biasanya dilakukan melalui induk perusahan—diupayakan dapat dilakukan
langsung oleh perusahaan yang menggunakannya, sehingga transaksi utang afiliasi
antara anak dan induk perusahaan tidak muncul.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">b) Pemberian pinjaman tanpa bunga kepada
anak perusahaan harus memenuhi kriteria Surat Dirjen Pajak No.
S-165/PJ.312/1992 tanggal 15 Juli 1992, yaitu:</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">(1) Pinjaman tersebut berasal dari
dana milik pemegang saham pemberi pinjaman itu sendiri dan bukan berasal dari
pihak lain.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">(2) Modal yang seharusnya disetor
oleh pemegang saham pemberi pinjaman kepada perusahaan penerima pinjaman telah setor
dalam keadan seluruhnya.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">(3) Pemegang saham pemberi pinjaman
tidak dalam keadaan rugi.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<span lang="FI">(4) Perusahaan penerima pinjaman
sedang mengalami kesulitan keuangan untuk kelangsungan usahanya.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify;">
<span lang="SV">Kantor pajak akan melakukan
koreksi atas pinjaman bila salah satu dari keempat unsur di atas tidak
terpenuhi dan pinjaman tersebut menjadi bunga terutang dengan tingkat bunga
wajar, sehingga menambah beban biaya bagi perusahaan. Perjanjian pinjaman yang
sekurang-kurangnya memuat pokok pinjaman, jangka waktu, dan tingkat bunga yang
dibebankan, perlu dibuat bila terjadi transaksi pinjam-meminjam antara
perusahaan dan induk perusahaan. Seandainya tidak ada pembebanan bunga, harus
dinyatakan secara tegas dalam perjanjian.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">i. Piutang Tidak Tertagih </span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Menurut UU PPh pasal 6 (1)
huruf h, piutang yang nyata-nyata tidak dapat tagih dapat dibebankan sebagai
biaya dengan syarat:</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">1) Telah dibebankan sebagai biaya
dalam penghitungan rugi-laba komersial.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">2) Telah diajukan perkaranya ke
Pengadilan Negeri atau Badan Urusan Piutang dan Lelang Negara (BUPLN) atau
adanya perjanjian tertulis mengenai penghapusan piutang/pembebasan utang antara
kreditur dan debitur yang bersangkutan.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">3) Telah dipublikasikan dalam
penerbitan umum atau khusus.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">4) WP harus menyerahkan daftar
piutang yang tidak dapat ditagih kepada DirjenPajak.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Keempat syarat tersebut
bersifat kumulatif. Syarat kedua dapat dilakukan dengan memberitahukan bukti
publikasi yang sudah didapatkan. Alternatif lain adalah menjual piutang kepada
pihak lain (<i style="mso-bidi-font-style: normal;">debt factoring</i>) dengan
harga yang telah dikurangi dengan penghapusan piutang tertagih dan mengurangkan
kerugian penjualan sebagai beban.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">j. Bunga Pinjaman dan Deposito </span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Perusahaan seringkali menginvestasikan
uang kas yang menganggur (<i style="mso-bidi-font-style: normal;">idle cash</i>)
untuk satu atau dua bulan dalam bentuk deposito berjangka. Berdasarkan
Peraturan Pemerintah Republik Indonesia No. 131/2000, bunga deposito akan dipotong
pajak penghasilan yang bersifat final sebesar 20%. Bila perusahaan tidak
memiliki utang, maka hal ini tidak menjadi masalah; tetapi, bila perusahaan memiliki
utang dengan tingkat bunga yang lebih besar dari tingkat bunga deposito, maka perusahaan
tersebut akan mengalami kerugian, karena berdasarkan Surat Edaran Dirjen Pajak
Nomor SE-46/PJ.42/1995, sebagian bunga atas utang tersebut tidak dapat
dikurangkan sebagai biaya. Beberapa cara untuk menghindari masalah tersebut
adalah:</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">1) Menempatkan dana yang belum
digunakan dalam bentuk rekening giro, tidak dalam bentuk deposito. Negosiasi
dilakukan dengan bank jika memungkinkan, agar bunga giro lebih besar dari
biasanya, karena saldo cukup besar.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">2) Memanfaatkan dana pada instrumen
keuangan yang tidak terkena pajak final, misalnya promes, didepositokan di luar
negeri, atau dipinjamkan pada perusahaan afiliasi.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">k. Biaya <i style="mso-bidi-font-style: normal;">Entertaiment</i></span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Perusahaan seringkali melakukan
koreksi fiskal positif atas biaya <i style="mso-bidi-font-style: normal;">entertainment</i>
dalam laporan keuangan fiskalnya, sehingga mereka akan membayar pajak 30% lebih
besar dari biaya total <i style="mso-bidi-font-style: normal;">entertainment</i>
yang dikoreksi positif. Perusahaan dapat mengurangi beban pajak dengan membuat daftar
nominatif dan melampirkannya dalam SPT Tahunan PPh Badan, dan menyimpan bukti
pendukung pengeluaran <i style="mso-bidi-font-style: normal;">entertainment</i>
tersebut, hal ini akan menghemat pajak sebesar sebesar 30% dari biaya <i style="mso-bidi-font-style: normal;">entertainment</i> yang boleh dikurangkan. Daftar
nominatif berisi: </span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">1) Nomor urut.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">2) Tanggal “<i style="mso-bidi-font-style: normal;">entertainment</i>”
dan sejenisnya yang telah diberikan.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">3) Nama tempat “<i style="mso-bidi-font-style: normal;">entertainment</i>” dan sejenisnya yang telah diberikan.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">4) Alamat “<i style="mso-bidi-font-style: normal;">entertainment</i>”
dan sejenisnya yang telah diberikan.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">5) Jenis “<i style="mso-bidi-font-style: normal;">entertainment</i>”
dan sejenisnya yang telah diberikan.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">6) Jumlah (Rp) “<i style="mso-bidi-font-style: normal;">entertainment</i>” dan sejenisnya yang telah diberikan.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">7) Relasi usaha yang diberikan “<i style="mso-bidi-font-style: normal;">entertainment</i>” dan sejenisnya sesuai
dengan nomor urut tersebut di atas (nama, posisi, nama perusahaan, dan jenis
usaha).</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Perusahaan kadangkala membebankan juga
pemberian uang tips, pengurusan dokumen atau izin, dan jamuan pemimpin projek
ke dalam biaya <i style="mso-bidi-font-style: normal;">entertainment</i> atau biaya
lain-lain, sementara daftar nominatifnya tidak dapat dibuat. Sebagai
konsekuensinya, biaya <i style="mso-bidi-font-style: normal;">entertainment</i>
yang tidak didukung daftar nominatif harus dikoreksi ketika menghitung PPh
Badan pada akhir tahun. Perusahaan dapat mereklasifikasi biaya tersebut ke
dalam pemberian honor atau imbalan kepada pihak ketiga untuk menghemat PPh.
Penghitungan pajak dilakukan dengan cara <i style="mso-bidi-font-style: normal;">gross</i>-<i style="mso-bidi-font-style: normal;">up</i>, sehingga penghematan pajak dapat
optimal. Akan tetapi, bila perusahaan merugi, maka PPh Badannya akan nihil,
sehingga pembebanan ke biaya <i style="mso-bidi-font-style: normal;">entertainment</i>
dapat dilakukan untuk menghemat pajak.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">l. Pengelolaan Transaksi yang Berhubungan dengan Pemberian
Kesejahteraan Karyawan</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Strategi efisiensi PPh Badan yang
berkaitan dengan biaya kesejahteraan karyawan sangat bergantung kepada kondisi
perusahaan.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">1) Perusahaan dengan penghasilan
kena pajak yang telah dikenakan tarif tertinggi (di atas Rp. 100 juta) dan
pengenaan PPh Badannya tidak final, sebaiknya memberikan kesejahteraan karyawan
dalam bentuk natura dan kenikmatan (<i style="mso-bidi-font-style: normal;">benefit
in kind</i>), karena pengeluaran ini <i style="mso-bidi-font-style: normal;">no</i>n-<i style="mso-bidi-font-style: normal;">deductible</i>.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">2) Bagi perusahaan yang masih rugi,
pemberian natura dan kenikmatan (<i style="mso-bidi-font-style: normal;">fringe
benefit</i> ) akan menurunkan PPh pasal 21 sementara PPh Badan tetap nihil </span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">m. Pendanaan
Aktiva Tetap Melalui Sewa Guna Usaha dengan Hak Opsi (<i style="mso-bidi-font-style: normal;">Finance</i>/<i style="mso-bidi-font-style: normal;">Capital Lease</i>)</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Efisiensi beban pajak dapat dilakukan
dengan memilih sewa guna usaha dengan hak opsi (<i style="mso-bidi-font-style: normal;">finance lease</i>), karena jangka waktu <i style="mso-bidi-font-style: normal;">leasing</i> umumnya lebih pendek dari umur aktiva dan seluruh
pembayarannya (pokok dan bunga) dapat dibiayakan. Misalnya, pembelian kendaraan
operasi secara <i style="mso-bidi-font-style: normal;">capital lease</i>. Harga
tunainya Rp. 100 juta, uang muka Rp. 35 juta, bunga untuk tenor 3 tahun Rp.
19,5 juta, dan cicilan per bulan Rp. 2.347.222 sudah termasuk pokok dan bunga. Biaya
pembayaran <i style="mso-bidi-font-style: normal;">leasing</i> selama setahun
termasuk <i style="mso-bidi-font-style: normal;">deductible expense</i> adalah sebesar
Rp. 28.166.664. Bila tidak dibeli dengan <i style="mso-bidi-font-style: normal;">capital
lease</i>, maka biaya penyusutan yang boleh dibebankan adalah sebesar Rp.
12.500.000.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">n. Ekualisasi
Biaya yang Terkait dengan Objek PPh Pasal 21, 23/26, dan 4(2)</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Ekualisasi antara biaya yang terkait
dengan objek PPh pasal 21, 23/26, dan 4(2); dan masing-masing SPT Masa PPh
sangat diperlukan, agar selisih yang terjadi dapat segera diidentifikasi lebih
dini. Ekualisasi harus dilakukan sebelum SPT Tahunan PPh Badan dilaporkan ke
kantor pajak. Pembahasan yang lebih rinci dibahas pada bagian lain.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">o. Ekualisasi
Omzet Penjualan Menurut SPT Tahunan PPh Badan dengan Penyerahan Menurut SPT
Masa PPN Selama Satu Tahun Pajak</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Ekualisasi omzet PPh Badan dengan PPN
juga sangat diperlukan sebelum SPT Tahunan PPh Badan dilaporkan ke kantor pajak,
agar selisih yang timbul dan penyebabnya dapat diidentifikasi lebih dini. Pembahasan
yang lebih rinci dibahas pada bagian lain.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">3. Strategi
Perencanaan Pajak untuk Efisiensi PPh Pasal 21</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">a. Memahami
Ketentuan PPh Pasal 21 dan Klasifikasi Objek PPh Pasal 21</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Objek dan bukan objek pajak PPh pasal
21 perlu diketahui, termasuk objek final dan tarifnya, sehingga kesalahan dalam
pemotongan tidak terjadi.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">b. Memahami
Saat Terutangnya Pajak</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Objek PPh pasal 21 terdiri dari
penghasilan sehubungan dengan pekerjaan, jasa, atau kegiatan dengan nama dan
dalam bentuk apa pun yang diterima atau diperoleh WP orang pribadi dalam
negeri. Istilah “diterima” mengandung pengertian <i style="mso-bidi-font-style: normal;">cash basis</i>, sedangkan “diperoleh” adalah <i style="mso-bidi-font-style: normal;">accrual basis</i>. Kedua istilah ini terkait dengan waktu pengakuan biaya
dan pembayaran.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="FI">c. Memahami
Perlakuan Akuntansi untuk PPh Pasal 21 </span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="FI">1) Pajak ditanggung karyawan.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="FI">2) Pajak ditanggung karyawan, tapi pemberi kerja
memberikan tunjangan PPh senilai pajak terutang (metode <i style="mso-bidi-font-style: normal;">gross</i>-<i style="mso-bidi-font-style: normal;">up</i>).</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US">d. Menentukan <i style="mso-bidi-font-style: normal;">Benefit in Cash</i> atau <i style="mso-bidi-font-style: normal;">Benefit in Kind </i>untuk Penghasilan
Pegawai</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="FI">Strategi efisiensi PPh pasal 21 dan
PPh Badan yang berkaitan dengan biaya kesejahteraan karyawan sangat bergantung kepada
kondisi perusahaan.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="FI">1) </span><span lang="SV">Perusahaan dengan penghasilan kena pajak yang telah
dikenakan tarif tertinggi (di atas Rp. 100 juta) dan pengenaan PPh Badannya
tidak final, sebaiknya memberikan kesejahteraan karyawan dalam bentuk natura
dan kenikmatan (<i style="mso-bidi-font-style: normal;">benefit in kind</i>),
karena pengeluaran ini <i style="mso-bidi-font-style: normal;">no</i>n-<i style="mso-bidi-font-style: normal;">deductible</i>/nonobjek pajak.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="FI">2) Pemberian natura dan kenikmatan (<i style="mso-bidi-font-style: normal;">fringe benefit</i> ) pada perusahaan yang
masih rugi akan menurunkan PPh pasal 21, sementara PPh Badan tetap nihil. Perusahaan
yang masih rugi perlu meningkatkan penghasilan karyawan dalam bentuk <i style="mso-bidi-font-style: normal;">benefit in kind</i> untuk menghemat PPh pasal
21. Bila mengalami laba di atas Rp. 100 juta, maka perusahaan harus
mempertimbangkan nilai penghasilan yang diterima/diperoleh setiap pegawainya. Bila
ada pegawai yang memperoleh penghasilan di atas Rp. 500 juta, maka setiap
tambahan penghasilannya lebih baik diberikan dalam bentuk natura, karena tarif
pajak tertinggi untuk WP perorangan adalah 30% (lapisan penghasilan di atas Rp.
500 juta), sedangkan tarif tertinggi PPh Badan 28%.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="FI">e. Perlakuan
Pemberian Uang Tips yang Dicatat ke dalam Biaya <i style="mso-bidi-font-style: normal;">Entertainment</i></span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="FI">Penggunaan tarif 5% untuk PPh pasal 21
didasarkan pada asumsi, bahwa setiap orang menerima uang tips tidak lebih dari Rp.
25 juta. S</span><span lang="SV">esuai dengan
ketentuan pasal 5 huruf e angka 6 dan pasal 11 Keputusan Dirjen Pajak No. Kep-545/PJ./2000
jo. Per-15/PJ./2006, honorarium, uang saku, hadiah atau penghargaan dengan nama
dan dalam bentuk apa pun, komisi, beasiswa, dan pembayaran lain sebagai imbalan
sehubungan dengan pekerjaan, jasa, dan kegiatan, yang dilakukan oleh WP dalam negeri,
di antaranya terdiri dari pemberi jasa dalam segala bidang termasuk teknik,
komputer dan sistem aplikasinya, telekomunikasi, elektronika, fotografi,
ekonomi dan sosial, dipotong PPh pasal 21 berdasarkan tarif pasal 17 UU PPh,
yaitu 5%.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">f. Ekualisasi
Biaya yang Terkait dengan Objek PPh Pasal 21</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Prosedur yang perlu ditempuh untuk
melakukan ekualisasi ini adalah:</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">1) Akun-akun yang merupakan objek PPh pasal 21,
khususnya yang terkait dengan pegawai tetap, dikumpulkan menjadi satu kelompok
akun.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">2) Setiap transaksi yang masih terkait dengan
objek PPh pasal 21 dan akan dilaporkan dalam formulir 1721-B, harus diberi kode
khusus, misalnya #21# di awal deskripsinya.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">3) Pada akhir tahun seluruh objek PPh pasal 21
yang tersebar di akun-akun biaya/beban menurut buku besar dikumpulkan menjadi
satu dan ditandingkan dengan perhitungan menurut SPT Tahunan PPh pasal 21. </span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">a) Jika selisih yang disebabkan oleh penghasilan
pegawai tetap yang dilaporkan di dalam formulir 1721-A masih timbul, maka akun
yang menampung iuran Jamsostek harus diteliti dan iuran Jaminan Hari Tua tidak
termasuk dalam objek PPh pasal 21.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">b) Jika selisih disebabkan oleh penghasilan yang
dilaporkan dalam formulir 1721-B, maka kelompok penghasilan yang pajaknya belum
dipotong harus diteliti.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">4. Strategi
Perencanaan Pajak untuk Efisiensi PPh Pasal 22</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="FI">a. Memahami Ketentuan
PPh Pasal 22 dan Aturan Pelaksanaannya</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="FI">b. Khusus
untuk Perusahaan yang Sering Melalukan Impor Barang dan Harus Membayar PPh
Pasal 22 sebagai <i style="mso-bidi-font-style: normal;">Prepaid Tax</i></span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">1) Pengajuan SKB dan “uang tambahan”</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify;">
<span lang="SV">Dalam praktiknya, proses pengajuan SKB
PPh pasal 22 membuat perusahaan harus mengeluarkan biaya tambahan bagi oknum
petugas. SKB seringkali tidak dapat diterbitkan dengan segera bila tidak ada
“uang tambahan”; hal ini sulit dibuktikan, karena pemberian tersebut dilakukan
secara tunai tanpa bukti tertulis. Bila pembebasan PPh pasal 22 yang diajukan
tidak begitu material dibandingkan dengan proses pengajuan dan “uang tambahan”,
maka perusahaan pengimpor lebih baik tidak mengajukan permohonan SKB. Sebagai
konsekuensinya, perusahaan harus melunasi PPh pasal 22. Meskipun demikian, pada
saat penghitungan PPh Badan, perusahaan masih dapat memperhitungkan PPh pasal
22 tersebut sebagai uang muka pajak.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">2) Bukti pungut PPh pasal 22 asli tapi palsu
(aspal)</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify;">
<span lang="SV">Perusahaan yang melakukan impor barang
terkadang meminta bantuan pengurusan kepada pihak ketiga yang bergerak di
bidang jasa kepabeanan (PPJK). Jika memang harus dilakukan, maka perusahaan
hendaknya mewaspadai PPJK yang nakal. Contoh: PT MBR meminta PT A (PPJK) untuk
memproses impor mesin pabrik. Pada hari Jumat (sehari sebelum hari libur), PT A
menginformasikan, bahwa pengeluaran mesin tidak dapat diproses karena
pajak-pajaknya belum dilunasi. Selanjutnya, PT A meminta PT MBR untuk segera
memproses pembayaran, padahal PT MBR terkadang sulit memproses pengeluaran uang
dengan segera. Akibatnya, PT MBR meminta PT A untuk menanggung pajak-pajaknya
dan akan menggantinya pekan berikutnya. Kenyataan yang terjadi adalah PT A
tidak melakukan pembayaran pajak, tetapi tetap membuat bukti pemungutan PPh pasal
22. Dalam bukti pemungutan tersebut tertera pihak pemungutnya adalah Kantor
Pelayanan Bea Cukai (KPBC), nama dan tanda tangan pejabat yang berwenang, dan
stempel KPBC. Bukti pungutan ini digunakan untuk melakukan penagihan kepada PT
MBR melalui mekanisme <i style="mso-bidi-font-style: normal;">reimbursement</i>.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">c. Khusus
untuk BUMN/D yang Ditunjuk sebagai Pemungut PPh Pasal 22</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">1) Perusahaan harus memastikan, bahwa pemasok
barang bersedia untuk dipungut dan harus tertulis di dalam kontrak, Surat
Perintah Kerja (SPK), atau dokumen sejenisnya.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">2) Perusahaan harus melakukan <i style="mso-bidi-font-style: normal;">gross</i>-<i style="mso-bidi-font-style: normal;">up</i> terhadap pembelian langsung yang tidak memungkinkan menggunakan
kontrak, SPK, atau dokumen sejenisnya, sementara pemasok barang tidak bersedia pajaknya
dipungut sesuai pasal 22 UU PPh.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">5. Strategi
Perencanaan Pajak Untuk Efisiensi PPh Pasal 23</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">a. Memahami Ketentuan
yang Mengatur PPh Pasal 23 dan Tarif Pemotongannya</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">b. Memahami Saat
Terutangnya Pajak</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">c. Memisahkan
Tagihan Material dan Jasa</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Perusahaan harus memastikan, kontrak pengadaan
jasa—kecuali jasa konstruksi dan <i style="mso-bidi-font-style: normal;">catering</i>—mengatur
pemisahan antara tagihan material dan jasa, sehingga pajak hanya dikenakan atas
jasanya.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">d. Mewaspadai
Penagihan dari Perusahaan Penyedia Jasa Tenaga Kerja (<i style="mso-bidi-font-style: normal;">Labor</i>/<i style="mso-bidi-font-style: normal;">Manpower Supplier</i>)</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Contoh: PT MBR mendapat tagihan Rp. 100
juta dari PT X, yang terinci menjadi Rp. 10 juta untuk jasa dan Rp. 90 juta
untuk biaya gaji yang telah dibayarkan kepada karyawan yang dipekerjakan di PT
MBR. PT MBR harus memotong PPh pasal 23 sebesar 6% dari Rp. 100 juta, bukan Rp.
10 juta atas tagihan tersebut. Alasannya, berdasarkan pasal 1 Keputusan Dirjen
Pajak No. 170/PJ./2002 pemisahan dapat dilakukan jika terdapat unsur jasa dan
material/barang. Sementara itu, Rp. 90 juta yang merupakan biaya gaji
dibayarkan kepada karyawan PT X, bukan PT MBR, sehingga mekanisme <i style="mso-bidi-font-style: normal;">reimbursement</i> tidak dapat dilakukan.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">e. Ekualisasi
Biaya yang Terkait dengan Objek PPh Pasal 23</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">1) Akun-akun yang merupakan objek PPh pasal 23,
khususnya yang terkait dengan objek PPh pasal 23, dikumpulkan menjadi satu
kelompok akun.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">2) Jika prosedur di atas tidak dapat ditempuh
secara maksimal, maka setiap transaksi yang terkait dengan objek PPh pasal 23
harus diberi kode khusus, misalnya #23# di awal deskripsinya.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">3) Pada akhir tahun seluruh objek PPh pasal 23
yang tersebar di akun-akun biaya/beban menurut buku besar dikumpulkan menjadi
satu dan ditandingkan dengan objek pajak menurut SPT Masa PPh pasal 23. Jika
masih timbul selisih, maka perusahaan harus meneliti:</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">a) Apakah pemotongan pajak dilakukan pada saat
pengakuan <i style="mso-bidi-font-style: normal;">prepaid expenses</i> di neraca
(aktiva)?</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">b) Apakah terdapat pengakuan provisi biaya atau <i style="mso-bidi-font-style: normal;">accrued expense</i> di dalam neraca
(kewajiban) yang belum menimbulkan kewajiban pemotongan pajak?</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">6. Strategi
Perencanaan Pajak untuk Efisiensi PPh Pasal 26</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">a. Mahami
Ketentuan PPh Pasal 26 Secara Komprehensif</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">b. Memahami
Saat Terutangnya Pajak</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">c. Memahami Isi
<i style="mso-bidi-font-style: normal;">Tax Treaty</i> untuk Setiap Negara</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">1) Perusahaan harus menuangkan klausul kewajiban
perusahaan di luar negeri yang menerima penghasilan yang memuat:</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">a) Surat Keterangan Domisili/SKD (Certificate of
Domicile/CoD) sesuai dengan tahun perolehan penghasilan.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">b) Pemutakhiran SKD setiap tahunnya.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">c) Salinan paspor tenaga ahli asing yang
berkunjung ke Indonesia.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">2) Minimalkan kunjungan tenaga ahli dari luar
negeri sehubungan dengan jasa profesional agar timetest sebagaimana diatur di
dalam tax treaty tidak terlampaui </span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">d. Memanfaatkan
<i style="mso-bidi-font-style: normal;">Tax Heavens Countries</i> untuk Meminimalkan
Beban Pajak (<i style="mso-bidi-font-style: normal;">Tax Burden</i>)</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify;">
<span lang="SV">Banyak perusahaan multinasional
menggunakan <i style="mso-bidi-font-style: normal;">tax heavens</i> agar tidak
membayar pajak atas suatu transaksi. Transaksi tanpa pajak atau pajak yang
sedikit melalui pergeseran pembayaran di negara <i style="mso-bidi-font-style: normal;">tax heavens</i> biasanya sangat mudah diciptakan, misalnya PT ABC
dimiliki oleh SingTel Pte. Ltd. Singapura melalui anak perusahaannya SPV
SingTel Ltd. yang berada di British Virgin Island. Bila dipandang sudah tidak
menguntungkan lagi, maka PT ABC tersebut dapat dijual ke perusahaan lainnya. Saham
yang dijual adalah milik SingTel Pte. Ltd. di SPV SingTel Ltd., bukan saham SPV
SingTel Ltd. di PT ABC. Sebagai konsekuensinya, perusahaan tidak akan dikenakan
PPh final sebesar 5% sebagaimana diatur dalam Keputusan Menkeu No.
434/KNK.04/1999, karena pemilik saham PT ABC secara langsung tetap perusahaan
di BVI. </span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">7. Strategi
Perencanaan Pajak untuk Efisiensi PPh Pasal 4(2)</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">a. Memahami Ketentuan
PPh Pasal 4(2) Secara Komprehensif </span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">b. Memahami Saat
Terutangnya Pajak</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">c. Ekualisasi
Biaya yang Terkait dengan Objek PPh Pasal 4(2)</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">1) Akun-akun yang merupakan objek PPh pasal 4(2),
khususnya yang terkait dengan objek PPh pasal 4(2), dikumpulkan menjadi satu
kelompok akun.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">2) Jika prosedur di atas tidak dapat ditempuh
secara maksimal, maka setiap transaksi yang terkait dengan objek PPh pasal 4(2)
harus diberi kode khusus, misalnya #4(2)# di awal deskripsinya.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">3) Pada akhir tahun seluruh objek PPh pasal 4(2)
yang tersebar di akun-akun biaya/beban menurut buku besar dikumpulkan menjadi
satu dan ditandingkan dengan objek pajak menurut SPT Masa PPh pasal 4(2). Jika
masih timbul selisih, maka perusahaan harus meneliti:</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">a) Apakah pemotongan pajak dilakukan pada saat
pengakuan <i style="mso-bidi-font-style: normal;">prepaid expenses</i> di neraca
(aktiva)?</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">b) Apakah terdapat pengakuan provisi biaya atau <i style="mso-bidi-font-style: normal;">accrued expense</i> di dalam neraca
(kewajiban) yang belum menimbulkan kewajiban pemotongan pajak?</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">8. Strategi
Perencanaan Pajak untuk Efisiensi PPh Pasal 15</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">a. Memahami Ketentuan
PPh Pasal 15 Secara Komprehensif</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">b. Memahami
Saat Terutangnya Pajak</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">c. Ekualisasi
Biaya yang Terkait dengan Objek PPh Pasal 15</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">1) Akun-akun yang merupakan objek PPh pasal 15
dikumpulkan menjadi satu kelompok akun.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">2) Jika prosedur di atas tidak dapat ditempuh
secara maksimal, maka setiap transaksi yang terkait dengan objek PPh pasal 15
harus diberi kode khusus, misalnya #15# di awal deskripsinya.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">3) Pada akhir tahun seluruh objek PPh pasal 15 yang
tersebar di akun-akun biaya/beban menurut buku besar dikumpulkan menjadi satu
dan ditandingkan dengan objek pajak menurut SPT Masa PPh pasal 15. Jika masih
timbul selisih, maka perusahaan harus meneliti:</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">a) Apakah pemotongan pajak dilakukan pada saat
pengakuan <i style="mso-bidi-font-style: normal;">prepaid expenses</i> di neraca
(aktiva)?</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">b) Apakah terdapat pengakuan provisi biaya atau <i style="mso-bidi-font-style: normal;">accrued expense</i> di dalam neraca
(kewajiban) yang belum menimbulkan kewajiban pemotongan pajak?</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="FI">9. Strategi
Perencanaan Pajak untuk Pajak Pertambahan Nilai</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="FI">a. Efisiensi
Pajak Keluaran</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="FI">1) Perusahaan yang berorientasi pada ekspor
barang kena pajak memanfaatkan fasilitas PPN yang diberikan di kawasan berikat.
Dalam </span><span lang="SV">hal ini
perusahaan harus menjadi Pengusaha di Kawasan Berikat (PDKB), sehingga PPN
terutang atas ekspor BKP menjadi 0%, sedangkan PPN Masukan dapat dikreditkan
sepenuhnya.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">2) Menerbitkan faktur pajak keluaran.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">a) Memastikan penerbitan faktur pajak sudah
sesuai dengan ketentuan, baik waktu, maupun validitasnya.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">b) Menerbitkan faktur pajak keluaran pada akhir
bulan berikutnya setelah bulan penyerahan jika karakteristik penjualan produk
menunjukkan piutang usaha akan dilunasi dalam jangka waktu lebih dari satu
bulan, sehingga pelunasan PPN Keluaran dapat ditunda.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">c) Menerbitkan faktur pajak keluaran pada saat
menerbitkan faktur komersial jika karakteristik penjualan produk menunjukkan
piutang usaha dilunasi dalam jangka waktu tidak lebih dari satu bulan, sehingga
proses ekualisasi antara omzet penjualan menurut PPh Badan dan penyerahan
menurut SPT Masa PPN lebih mudah dilakukan.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">d) Menerbitkan faktur pajak pada saat pembayaran
termin diterima, khususnya bagi penyerahan yang didasarkan pada metode persentase
penyelesaian (<i style="mso-bidi-font-style: normal;">percentage</i>-<i style="mso-bidi-font-style: normal;">of</i>-<i style="mso-bidi-font-style: normal;">completion
method</i>), seperti jasa asistensi, audit, atau konstruksi.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">3) Memastikan faktur pajak yang cacat (<i style="mso-bidi-font-style: normal;">void</i>) tetap disimpan secara baik, karena
perusahaan biasanya langsung mencetak nomor seri faktur pajak secara berurutan
pada saat dibuat, sehingga pada saat pemeriksa pajak melakukan <i style="mso-bidi-font-style: normal;">sampling test</i> dalam bentuk pengurutan
nomor seri faktur pajak keluaran, penemuan nomor yang tidak urut di formulir
1195-A1 dapat langsung diklarifikasi.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">4) Memastikan diskon tercantum dalam faktur
pajak standar, agar dasar pengenaan PPN-nya dapat berkurang sebesar diskon
tersebut.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">5) Memastikan <i style="mso-bidi-font-style: normal;">item</i> “Harga Jual/Penggantian/<i style="mso-bidi-font-style: normal;">Termijn</i>/Uang
Muka” dalam setiap faktur pajak yang diterbitkan dicoret sesuai dengan petunjuk
“Coret yang tidak perlu”.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="FI">6) Melakukan ekualisasi antara omzet penjualan
menurut PPh Badan dan penyerahan menurut rekapitulasi SPT Masa PPN selama satu
tahun pajak. Bila terdapat selisih, maka perusahaan harus meneliti:</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="FI">a) Penggunaan kurs yang berbeda pada saat
pencatatan ke buku besar—biasanya menggunakan kurs tengah BI—dan pada saat
pembuatan faktur pajak—biasanya menggunakan kurs menurut Keputusan Menteri
Keuangan yang terbit setiap minggunya (kurs pajak).</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="FI">b) Pemakaian sendiri dan/atau pemberian
cuma-cuma yang tidak diakui sebagai penjualan menurut PPh Badan, tetapi diakui
sebagai penyerahan terutang PPN.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">c) Faktur pajak yang dibuat pada bulan Januari
tahun berikutnya untuk penjualan pada bulan Desember tahun sebelumnya.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">d) Objek PPN tidak seluruhnya dicatat pada akun
pendapatan usaha, tetapi pada pendapatan dari luar usaha.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US">e) Penggunaan <i style="mso-bidi-font-style: normal;">percentage</i>-<i style="mso-bidi-font-style: normal;">of</i>-<i style="mso-bidi-font-style: normal;">completion
method</i> oleh perusahaan konstruksi. Dalam hal ini, secara PPh Badan,
pengakuan penghasilan sudah menjadi objek PPh; tetapi secara PPN, pengakuan
tersebut belum merupakan penyerahan yang terutang PPN, karena PPN terutang pada
saat pembayaran termin diterima.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US">b. Efisiensi Pajak
Masukan</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">1) Memastikan faktur pajak standar yang diterima
dari pemasok tidak cacat </span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">2) Memintakan faktur pajak masukan dengan segera agar
dapat dikreditkan dengan pajak keluaran pada saat pelaporan SPT Masa PPN.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">3) Melakukan transaksi dengan pemasok yang telah
dikukuhkan sebagai PKP agar seluruh pajak masukannya dapat dikreditkan dan
tanggung jawab renteng yang diatur dalam pasal 33 UU KUP dapat dihindari (pasal
33 tersebut sudah dihapus dalam UU No. 18/2007).</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV">4) Menuangkan di dalam klausul perjanjian, bahwa
PPN yang dipungut oleh pemasok, disetorkan dan dilaporkan sesuai dengan
ketentuan perpajakan yang berlaku; bila tidak, maka sanksi dapat dikenakan
terhadap pemasok yang wanprestasi. Upaya ini perlu dilakukan, karena pada saat
pemeriksaan petugas selalu menempuh prosedur konfirmasi atas setiap PPN yang
telah dipungut. Konfirmasi dilakukan pada KPP tempat pemasok tersebut
terdaftar. Bila jawaban konfirmasinya negatif, pemeriksa pajak tidak dapat
mengakui pengkreditan yang telah dilakukan oleh PKP yang tengah diperiksa. </span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="SV">Penutup</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<span lang="SV">Perencanaan pajak secara umum merujuk kepada proses rekayasa
usaha dan transaksi WP supaya utang pajak berada dalam jumlah minimal, tetapi
masih dalam bingkai peraturan. Di sisi lain, perencanaan pajak dapat juga berkonotasi
positif sebagai perencanaan pemenuhan kewajiban perpajakan secara lengkap,
benar, dan tepat waktu, sehingga dapat menghindari pemborosan sumber daya
secara optimal. Perencanaan pajak adalah langkah awal dalam manajemen pajak,
diikuti dengan pelaksanaan kewajiban perpajakan (<i style="mso-bidi-font-style: normal;">tax implementation</i>) dan pengendalian pajak (<i style="mso-bidi-font-style: normal;">tax control</i>). </span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<span lang="FI">Pengumpulan dan penelitian terhadap peraturan dilakukan pada
tahap perencanaan pajak, dengan tujuan untuk menyeleksi tindakan penghematan
pajak. Perencanaan pajak ditekankan pada usaha meminimalkan kewajiban pajak;
hal ini dapat dilakukan dengan berbagai cara, baik yang masih memenuhi
ketentuan (<i style="mso-bidi-font-style: normal;">lawful</i>), maupun yang
melanggar peraturan (<i style="mso-bidi-font-style: normal;">unlawful</i>)
seperti penghindaran pajak dan penyelundupan pajak. Perencanaan pajak pada umumnya
selalu dimulai dengan meneliti transaksi atau fenomena yang terkena pajak. Jika
fenomena tersebut terjadi, maka langkah berikutnya adalah mencari cara untuk
mengurangi jumlah pajak atau menunda pembayaran.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<span lang="FI">Perencanaan pajak seharusnya tidak melanggar ketentuan,
secara bisnis masuk akal, dan memiliki bukti-bukti pendukung yang memadai. Perencanaan
pajak memiliki 2 aspek penting yang harus dipenuhi, yaitu:</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="FI">1. Aspek
Formal dan Administratif</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span lang="FI">a. Kewajiban mendaftarkan diri untuk
memperoleh NPWP dan Nomor Pengukuhan Pengusaha Kena Pajak (NPPKP).</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span lang="FI">b. Menyelenggaraan pembukuan atau
pencatatan.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span lang="FI">c. Memotong dan/atau memungut pajak.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span lang="FI">d. Membayar pajak.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span lang="FI">e. Menyampaikan surat pemberitahuan.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="FI">2. Aspek
Material</span></b></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<span lang="FI">Basis penghitungan pajak adalah objek pajak, sehingga objek
pajak harus dilaporkan secara benar dan lengkap.</span></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<span lang="FI">Bila aspek-aspek ini dilaksanakan dan perencanaan pajak
dilakukan secara tepat sesuai dengan koridor peraturan yang berlaku, maka dapat
dipastikan, bahwa perencanaan pajak memang diperlukan untuk membentuk
administrasi perpajakan yang efisien.</span></div>
<br />
<div class="MsoNormal" style="background-color: black; color: yellow; text-align: justify;">
<br /></div>Time Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.com0tag:blogger.com,1999:blog-986460361790559224.post-14505650050003583982012-06-07T03:46:00.000-07:002012-06-09T02:05:31.348-07:00TARIF PAJAK PENGHASILAN (PPh)<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 0cm;">
<br /><span style="font-family: "Times New Roman","serif"; font-size: 18pt;"></span></div>
<div align="left" class="MsoNormal" style="background: #EEECE1; mso-background-themecolor: background2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12pt;"> <b>TARIF
WP ORANG PRIBADI </b></span></div>
<div align="left" class="MsoNormal" style="background: #EEECE1; margin-bottom: .0001pt; margin-bottom: 0cm; mso-background-themecolor: background2; text-align: left; text-indent: 0cm;">
<b><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12pt;"> </span></b><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12pt;"> <b style="mso-bidi-font-weight: normal;">></b> <b><span style="background: none repeat scroll 0% 0% silver;">Pasal 17 UU No. 17 Tahun 2000
(Berlaku sampai dengan 31 Desember 2008)</span></b></span></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 170.25pt; text-align: left; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="margin-left: 33pt; width: 492px;">
<tbody>
<tr style="height: 18.75pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 37.2pt;" valign="top" width="50"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">No.</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 256.65pt;" valign="top" width="342"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Lapisan Penghasilan</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 75.15pt;" valign="top" width="100"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tarif</span></div>
</td>
</tr>
<tr style="height: 18.75pt; mso-yfti-irow: 1;">
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 37.2pt;" valign="top" width="50"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 256.65pt;" valign="top" width="342"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">S.d Rp 25.000.000,-</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 75.15pt;" valign="top" width="100"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">5%</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="height: 18.75pt; mso-yfti-irow: 2;">
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 37.2pt;" valign="top" width="50"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 256.65pt;" valign="top" width="342"><div align="left" class="MsoNormal" style="margin-left: 18.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Di atas Rp25.000.000,- s.d.
Rp 50.000.000,-</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 75.15pt;" valign="top" width="100"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">10%</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="height: 18.75pt; mso-yfti-irow: 3;">
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 37.2pt;" valign="top" width="50"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 256.65pt;" valign="top" width="342"><div align="left" class="MsoNormal" style="margin-left: 18.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Di atas Rp50.000.000,- s.d.
Rp 100.000.000</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 75.15pt;" valign="top" width="100"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">15%</span></div>
</td>
</tr>
<tr style="height: 18.75pt; mso-yfti-irow: 4;">
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 37.2pt;" valign="top" width="50"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 256.65pt;" valign="top" width="342"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Di atas Rp100.000.000,- s.d.Rp200.000.000,-</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 75.15pt;" valign="top" width="100"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">25%</span></div>
</td>
</tr>
<tr style="height: 18.75pt; mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 37.2pt;" valign="top" width="50"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">5.</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 256.65pt;" valign="top" width="342"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Di atas Rp200.000.000,-</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 75.15pt;" valign="top" width="100"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">35%</span></div>
</td>
</tr>
</tbody></table>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<b><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12pt;"> <span style="background: none repeat scroll 0% 0% silver;">> Keputusan Perubahan (Berlaku mulai 1 Januari
2009):</span></span></b><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="margin-left: 32.25pt; width: 494px;">
<tbody>
<tr style="height: 23.25pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; height: 23.25pt; padding: 0cm 0cm 0cm 0cm; width: 39.0pt;" valign="top" width="52"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">No.</span></div>
</td>
<td style="border: solid black 1.0pt; height: 23.25pt; padding: 0cm 0cm 0cm 0cm; width: 255.25pt;" valign="top" width="340"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Lapisan Penghasilan</span></div>
</td>
<td style="border: solid black 1.0pt; height: 23.25pt; padding: 0cm 0cm 0cm 0cm; width: 76.25pt;" valign="top" width="102"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tarif</span></div>
</td>
</tr>
<tr style="height: 18.75pt; mso-yfti-irow: 1;">
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 39.0pt;" valign="top" width="52"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 255.25pt;" valign="top" width="340"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">S.d. Rp 50.000.000,-</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 76.25pt;" valign="top" width="102"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">5%</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
</td>
</tr>
<tr style="height: 18.75pt; mso-yfti-irow: 2;">
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 39.0pt;" valign="top" width="52"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 255.25pt;" valign="top" width="340"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Di atas Rp50.000.000,- s.d. Rp 250.000.000</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 76.25pt;" valign="top" width="102"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">15%</span></div>
</td>
</tr>
<tr style="height: 18.75pt; mso-yfti-irow: 3;">
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 39.0pt;" valign="top" width="52"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">3.</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 255.25pt;" valign="top" width="340"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Di atas Rp250.000.000,- s.d.Rp 500.000.000,-</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 76.25pt;" valign="top" width="102"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">25%</span></div>
</td>
</tr>
<tr style="height: 18.75pt; mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 39.0pt;" valign="top" width="52"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 255.25pt;" valign="top" width="340"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Di atas Rp500.000.000,-</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 76.25pt;" valign="top" width="102"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">30%</span></div>
</td>
</tr>
</tbody></table>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<br /></div>
<ul type="disc">
<li class="MsoNormal" style="mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: left; text-indent: -18.0pt;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">TARIF
WP BADAN </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></li>
</ul>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<b><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12pt;"> </span></b><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12pt;"> <b><span style="background: none repeat scroll 0% 0% silver;">Ketentuan UU No. 17 Tahun 2000 (Berlaku sampai dengan 31 Desember 2008):</span></b></span></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="width: 369px;">
<tbody>
<tr style="height: 20.25pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; height: 20.25pt; padding: 0cm 0cm 0cm 0cm; width: 279.75pt;" valign="top" width="373"><div align="left" class="MsoNormal" style="margin-left: 36.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Lapisan Penghasilan</span></div>
</td>
<td style="border: solid black 1.0pt; height: 20.25pt; padding: 0cm 0cm 0cm 0cm; width: 89.25pt;" valign="top" width="119"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tarif</span></div>
</td>
</tr>
<tr style="height: 18.75pt; mso-yfti-irow: 1;">
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 279.75pt;" valign="top" width="373"><div align="left" class="MsoNormal" style="margin-left: 36.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">s.d Rp 50.000.000,-</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.25pt;" valign="top" width="119"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">10%</span></div>
</td>
</tr>
<tr style="height: 18.75pt; mso-yfti-irow: 2;">
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 279.75pt;" valign="top" width="373"><div align="left" class="MsoNormal" style="margin-left: 36.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Di atas
Rp
50.000.000,- s.d.
Rp 100.000.000,-</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.25pt;" valign="top" width="119"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">15%</span></div>
</td>
</tr>
<tr style="height: 18.75pt; mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 279.75pt;" valign="top" width="373"><div align="left" class="MsoNormal" style="margin-left: 36.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Di atas
Rp 100.000.000,-</span></div>
</td>
<td style="border: solid black 1.0pt; height: 18.75pt; padding: 0cm 0cm 0cm 0cm; width: 89.25pt;" valign="top" width="119"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">30%</span></div>
</td>
</tr>
</tbody></table>
</div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<b><span style="background: none repeat scroll 0% 0% silver; color: blue; font-family: "Times New Roman","serif"; font-size: 12pt;">Keputusan
Perubahan (Berlaku mulai 1 Januari 2009):</span></b><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<div align="left" class="MsoNormal" style="margin-left: 54.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">·
Tarif tunggal 30%, Diturunkan menjadi 28% pada tahun 2009, dan menjadi 25%
pada tahun 2010.Untuk WP Badan Masuk Bursa diberikan tarif 5% lebih rendah dari
tarif yang berlaku.</span></div>
<div align="left" class="MsoNormal" style="margin-left: 54.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<br /></div>
<div align="left" class="MsoNormal" style="margin-left: 54.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: -18.0pt;">
<br /></div>
<div align="left" class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 1; text-align: left; text-indent: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 24pt;">PPh
Bersifat Final </span></b></div>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="width: 447px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">No Urut</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penghasilan</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">PPh</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tarif</span></div>
<div align="left" class="MsoNormal" style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">%</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">DPP</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Ketentuan Berlaku</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">SPBU/Agen/Penyalur Swasta</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><br /></td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.a</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Premium</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pasal 22</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">0.3</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Harga jual</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">KEP-417/PJ./2001</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1b</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Solar</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">s.d.a</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">0.3</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Harga jual</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">s.d.a</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1c</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Premix/Super TT</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">s.d.a</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">0.3</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Harga jual</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">s.d.a</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><br /></td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">3a</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pelayaran Dalam Negeri</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pasal 15</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1.8</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" width="85"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Peredaran Bruto</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><br /></td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">3b</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pelayaran dan atau Penerbangan
Luar Negeri</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">s.d.a</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2.64</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" width="85"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Peredaran Bruto</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><br /></td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">3c</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">WP LN yang mempunyai Kantor
Perwakilan Dagang di Indonesia</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">s.d.a</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">0.44</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" width="85"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Nilai Ekspor Bruto</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><br /></td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">3d</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pihak-pihak yang melakukan kerjasama
dalam bentuk Perjanjian Bangunan Guna Serah (Built Operate and Transfer)_</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">s.d.a</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">5</span></div>
<div align="left" class="MsoNormal" style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">final bagi WP OP</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" width="85"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Jumlah Bruto dari Nilai Tertinggi
antara Nilai Pasar dengan NJOP Bagian Bangunan yang Diserahkan</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><br /></td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">4.a</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Honorarium yang dananya dari
keuangan negara/ daerah yang diterima oleh Pejabat Negara, PNS, Anggota TNI/
POLRI kecuali PNS Gol. II/d kebawah atau Anggota POLRI dengan Pangkat
Pembantu Letnan Satu atau Ajun Inspektur Tingkat Satu ke bawah</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pasal 21</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">15%</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penghasilan Bruto</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">KMK No.: 636/KMK.04/1994</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">4b</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Uang Pesangon, Uang Tebusan
Pensiun, Tunjangan, Hari Tua/Jaminan Hari Tua, yang dibayarkan sekaligus *</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">s.d.a</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penghasilan Bruto</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">PP No. 68 TAHUN 2009</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><br /></td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tarif uang pesangon</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><br /></td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">s.d 50 Jt</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">0</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><br /></td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Diatas 50 jt s.d 100 jt</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">5</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><br /></td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Diatas 100 jt s.d. 500 jt</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">15</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><br /></td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Diatas 500 jt</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">25</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><br /></td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><br /></td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tarif Uang Tebusan Pensiun,
Tunjangan, Hari Tua/Jaminan Hari Tua</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><br /></td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">s.d 50 Jt</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">0</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><br /></td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Diatas 50 jt s.d 100 jt</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">5</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><br /></td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><br /></td>
</tr>
<tr style="mso-yfti-irow: 23;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">5</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">imbalan atas pekerjaan, jasa, dan
kegiatan yang dilakukan oleh orang pribadi dengan status Subjek Pajak luar
negeri</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pasal 26</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">20 atau sesuai P3B</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">PER – 31/PJ/2009</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 24;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><br /></td>
</tr>
<tr style="mso-yfti-irow: 25; mso-yfti-lastrow: yes;">
<td style="padding: 0cm 0cm 0cm 0cm;" valign="top"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 157.5pt;" valign="top" width="210"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 45.75pt;" valign="top" width="61"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 49.5pt;" valign="top" width="66"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 94.5pt;" valign="top" width="126"><br /></td>
</tr>
</tbody></table>
<div align="left" class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="width: 448px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 22.5pt;" valign="top" width="30"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">*</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 426.75pt;" valign="top" width="569"><div align="left" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penghasilan berupa Uang Pesangon, Uang Manfaat
Pensiun, Tunjangan Hari Tua, atau Jaminan Hari Tua sebagaimana dimaksud
dalam Pasal 2 ayat (1) dianggap dibayarkan sekaligus dalam hal sebagian atau
seluruh pembayarannya dilakukan dalam jangka waktu paling lama 2 (dua) tahun
kalender. Apabila masih terdapat pembayaran pada tahun ketiga maka pajak
penghasilannya tidak final</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 22.5pt;" valign="top" width="30"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 426.75pt;" valign="top" width="569"><br /></td>
</tr>
</tbody></table>
<div align="left" class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Peredaran bruto PT Maju terus dalam Tahun Pajak 2008 sebesar Rp
15.000.000.000,00 (lima belas miliar rupiah) dengan Penghasilan Kena Pajak
sebesar Rp11.000.000.000,00 (sebelas miliar rupiah). Rinciannya adalah sebagai
berikut :<br />
Penghitungan Pajak Penghasilan terutang :<br />
Pajak Penghasilan yang terutang :<br />
Lapisan Penghasilan Kena Pajak s.d Rp. 50.000.000 Rp50,000,000.00 10%
Rp5,000,000.00<br />
Lapisan Penghasilan Kena Pajak Rp. 50.000.000 s.d Rp. 100.000.000
Rp50,000,000.00 15% Rp7,500,000.00<br />
Lapisan Kena Pajak diatas Rp. 100.000.000 Rp10,900,000,000.00 30%
Rp3,270,000,000.00<br />
Jumlah Pajak Penghasilan Terutang Rp3,282,500,000.00 </span></div>
<div align="left" class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Peredaran bruto PT Maju terus dalam Tahun Pajak 2009 sebesar Rp
15.000.000.000,00 (lima belas miliar rupiah) dengan Penghasilan Kena Pajak
sebesar Rp11.000.000.000,00 (sebelas miliar rupiah). Rinciannya adalah sebagai
berikut :<br />
Penghitungan Pajak Penghasilan terutang :<br />
<b style="mso-bidi-font-weight: normal;">a</b>. Jumlah Penghasilan Kena Pajak
dari bagian peredaran bruto yang memperoleh fasilitas :
Rp 4.800.000.000,00 X Rp 11.000.000.000,00 =Rp 3.520.000.000,00
<br />
<b style="mso-bidi-font-weight: normal;">b</b>. Jumlah Penghasilan Kena Pajak
dari bagian peredaran bruto yang tidak memperoleh fasilitas Rp 11.000.000.000,00
– Rp 3.520.000.000,00 = Rp 7.480.000.000,00<br />
Pajak Penghasilan yang terutang :<br />
- (50% x 28%) x Rp 3.520.000.000,00 = Rp 492.800.000,00<br />
- 28% x Rp 7.480.000.000,00 =
Rp 2.094.000.000,00<br />
Jumlah Pajak Penghasilan terutang Rp
2.587.200.000,00 </span></div>
<div align="left" class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Peredaran bruto PT Maju terus dalam Tahun Pajak 2010 sebesar Rp
15.000.000.000,00 (lima belas miliar rupiah) dengan Penghasilan Kena Pajak
sebesar Rp11.000.000.000,00 (sebelas miliar rupiah). Rinciannya adalah sebagai
berikut :<br />
Penghitungan Pajak Penghasilan terutang :<br />
</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14pt;">a. Jumlah Penghasilan Kena Pajak dari bagian peredaran
bruto yang memperoleh fasilitas</span></b><span style="font-family: "Times New Roman","serif"; font-size: 16pt;"> :</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span></div>
<div align="left" class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Rp 4.800.000.000,00 X Rp 11.000.000.000,00 =Rp 3.520.000.000,00<br />
Rp 15.000.000.000,00</span></div>
<div align="left" class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><br />
</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14pt;">b. Jumlah Penghasilan Kena Pajak dari bagian peredaran
bruto yang tidak memperoleh fasilitas</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Rp 11.000.000.000,00 – Rp
3.520.000.000,00 = Rp 7.480.000.000,00<br />
Pajak Penghasilan yang terutang :<br />
- (50% x 25%) x Rp 3.520.000.000,00 = Rp 440.000.000,00<br />
- 25% x Rp 7.480.000.000,00 =
Rp 1.870.000.000,00<br />
Jumlah Pajak Penghasilan terutang Rp
2.310.000.000,00 </span></div>
<div align="left" class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: left; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Jadi Menurut pendapat saya mengenai PPh terutang atas tahun 2008, 2009, dan
2010 itu setiap tahun mengalami penurunan tarif jika dibandingkan dengan tahun
sebelumnya,<br />
sehingga perusahaan kini tidak lagi harus menanggung beban pajak yang terlalu
besar. </span></div>
<div class="MsoNormal">
<br /></div>
<b> CONTOH PERHITUNGAN UNTUK WP
KATEGORI UMKM ATAU YANG MENDAPATKAN FASILITAS PENGURANGAN TARIF </b><br />
<br />
<b>>UNTUK PEREDARAN BRUTO DI BAWAH Rp. 4.800.000.000
(Empat Miliyar Delapan Ratus Ribu Rupiah) </b><br />
PT. A MERUPAKAN UMKM MENPUNYAI PEREDARAN BRUTO Rp.
4.300.000.000 PENGHASILAN KENA PAJAK Rp. 500.000.000.<br />
BERAPA PPh PASAL 29 (TAHUNAN) YANG TERUTANG??<br />
JAWAB :<br />
UNTUK TAHUN 2009 TAHUN PELAPORAN 2010<br />
28% X 50% X Rp. 500.000.000,- = Rp. 70.000.000,-<br />
<br />
UNTUK TAHUN 2010 TAHUN PELAPORAN 2010 DAN SETERUSNYA<br />
25% X 50% X Rp. 500.000.000,- = Rp. 62.500.000,-<br />
<br />
<b>UNTUK WP YANG MEMPUNYAI PENGHASILAN DI ATAS Rp. 4.8 M </b><br />
<br />
Pt. Abc Mempunyai Penghasilan Bruto Rp. 20 Milyar Penghasilan Kena Pajak Rp.
3 Milyar. Berapa Pph Tahunan Terutang ?<br />
> PERHITUNGAN PENGHASILAN KENA PAJAK YANG TERUTANG :<br />
<div style="text-indent: -14.2pt;">
<b style="mso-bidi-font-weight: normal;">A.
PENGHASILAN KENA PAJAK MENDAPAT FASILITAS PENGURANGAN TARIF</b></div>
(4.800.000.000/PENGH.BRUTO) X PKP<br />
(4.800.000.000/20.000.000.000) X Rp. 3.000.000.000,- = Rp. 720.000.000,-<br />
<br />
<div style="text-indent: -14.2pt;">
<b style="mso-bidi-font-weight: normal;">B.
PENGHASILAN KENA PAJAK TIDAK MENDAPATKAN FASILITAS PENGURANGAN TARIF</b></div>
PKP – PKP YG MENDAPATKAN FASILITAS<br />
Rp. 3.000.000.000 – 720.000.000 = 2.280.000.000<br />
PPh TAHUNAN YANG TERUTANG APABILA TAHUN 2009 PELAPORAN 2010 :<br />
28% X 50% X Rp. 720.000.000
= Rp. 100.800.000,-<br />
28%
X Rp 2.280.000.000 = Rp.
638.400.000,-<br />
TOTAL PPh TAHUNAN TERUTANG = Rp. 739.200.000,-<br />
<b style="mso-bidi-font-weight: normal;">>PPh TAHUNAN YANG TERUTANG
APABILA TAHUN 2010 PELAPORAN 2011:</b><br />
25% X 50% X Rp.
720.000.000,-
=Rp. 90.000.000,-<br />
25% X
Rp.2.280.000.000,- =Rp.
570.000.000,-<br />
TOTAL PPh TAHUNAN TERUTANG =Rp. 660.000.000,-<br />
<div class="MsoNormal">
<br /></div>Time Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.com0tag:blogger.com,1999:blog-986460361790559224.post-75671055798301336812012-06-07T03:25:00.001-07:002012-06-09T02:23:32.512-07:00PAJAK<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
PENYELESAIAN SENGKETA PAJAK (Bagian I)</div>
<div style="background-color: black; color: yellow;">
Dalam melaksanakan ketentuan peraturan perundang-undangan perpajakan,
terdapat dua fihak yang berada dalam posisi yang berseberangan. Mereka adalah
Wajib Pajak yang diberi beban untuk membayar pajak dan Aparat Pajak yang
merupakan fihak yang berwenang dalam mengawasi pemenhuhan kewajiban pajak serta
diberi target untuk mengumpulkan pajak untuk membiayai pengeluaran negara.</div>
<div style="background-color: black; color: yellow;">
Dalam posisi yang saling berlawanan kepentingan ini, kedua fihak seringkali
berbeda pendapat dalam hal-hal tertentu. Perbedaan ini biasa disebut sengketa
pajak. Sengketa pajak ini biasanya timbul jika fihak aparat pajak mengeluarkan
produk-produk hukum dalam rangka penagihan pajak yaitu Surat Tagihan Pajak
(STP) dan Surat Ketetapan Pajak (SKP), baik berupa SKPKB, SKPLB, SKPN atau
SKPKBT.</div>
<div style="background-color: black; color: yellow;">
Untuk menyelesaian masalah sengketa pajak ini, Undang-undang KUP telah
memberikan beberapa prosedur penyelesaian. Di bawah ini adalah
prosedur-prosedur penyelesaian sengketa pajak di tingkat internal Direktorat
Jenderal Pajak.</div>
<div style="background-color: black; color: yellow;">
1. Pembetulan</div>
<div style="background-color: black; color: yellow;">
Berdasarkan Pasal 16 Undang-undang KUP, surat ketetapan pajak, Surat Tagihan
Pajak, Surat Keputusan Pembetulan, Surat Keputusan Keberatan, Surat Keputusan
Pengurangan Sanksi Administrasi, Surat Keputusan Penghapusan Sanksi Administrasi,
Surat Keputusan Pengurangan Ketetapan Pajak, Surat Keputusan Pembatalan
Ketetapan Pajak, Surat Keputusan Pengembalian Pendahuluan Kelebihan Pajak, atau
Surat Keputusan Pemberian Imbalan Bunga, yang dalam penerbitannya terdapat
kesalahan tulis, kesalahan hitung, dan/atau kekeliruan penerapan ketentuan
tertentu dalam peraturan perundang-undangan perpajakan dapat dibetulkan baik
atas permohonan Wajib Pajak maupun secara jabatan.</div>
<div style="background-color: black; color: yellow;">
2. Pengurangan atau penghapusan sanksi administrasi</div>
<div style="background-color: black; color: yellow;">
Berdasrkan Pasal 36 Ayat (1) huruf a, Direktur Jenderal Pajak karena jabatan
atau atas permohonan Wajib Pajak dapat mengurangkan atau menghapuskan sanksi
administrasi berupa bunga, denda, dan kenaikan yang terutang sesuai dengan
ketentuan peraturan perundang-undangan perpajakan dalam hal sanksi tersebut
dikenakan karena kekhilafan Wajib Pajak atau bukan karena kesalahannya;</div>
<div style="background-color: black; color: yellow;">
3. Pengurangan atau pembatalan ketetapan pajak</div>
<div style="background-color: black; color: yellow;">
Berdasarkan Pasal 36 Ayat (1) huruf b, Direktur Jenderal Pajak karena jabatan
atau atas permohonan Wajib Pajak dapat mengurangkan atau membatalkan surat
ketetapan pajak yang tidak benar</div>
<div style="background-color: black; color: yellow;">
4. Pengurangan atau pembatalan Surat Tagihan Pajak</div>
<div style="background-color: black; color: yellow;">
Berdasarkan Pasal 36 Ayat (1) huruf c, Direktur Jenderal Pajak karena jabatan
atau atas permohonan Wajib Pajak dapat mengurangkan atau membatalkan Surat
Tagihan Pajak sebagaimana dimaksud dalam Pasal 14 yang tidak benar.</div>
<div style="background-color: black; color: yellow;">
5. Pembatalan hasil pemeriksaan</div>
<div style="background-color: black; color: yellow;">
Berdasarkan Pasal 36 Ayat (1) huruf d, Direktur Jenderal Pajak karena jabatan
atau atas permohonan Wajib Pajak dapat membatalkan hasil pemeriksaan pajak atau
surat ketetapan pajak dari hasil pemeriksaan yang dilaksanakan tanpa
penyampaian surat pemberitahuan hasil pemeriksaan; atau tanpa pembahasan akhir
hasil pemeriksaan dengan Wajib Pajak</div>
<div style="background-color: black; color: yellow;">
6. Keberatan</div>
<div style="background-color: black; color: yellow;">
Apabila Wajib Pajak merasa produk hukum yang dikeluarkan oleh aparat pajak
berupa surat ketetapan pajak (SKPKB, SKPLB, SKPN dan SKPKBT) tidak semestinya
dan Wajib Pajak berpendapat lain, Wajib Pajak dapat mengajukan keberatan kepada
Direktur Jenderal Pajak.</div>
<div style="background-color: black; color: yellow;">
Penyelesaian Sengketa Pajak (Bagian II)</div>
<div style="background-color: black; color: yellow;">
Proses penyelesaian sengketa pajak antara Wajib Pajak dan fihak fiskus
selain bisa diselesaikan di tingkat internal Direktorat Jenderal Pajak, ada
juga proses penyeleasian di luar Direktorat Jenderal Pajak. Namun demikian,
penyelsaian di tingkat external ini bukan merupakan alternatif dari
penyelesaian di tingkat internal tetapi lebih pada proses yang berkelanjutan
apabila proses di tingkat internal mengalami jalan buntu.</div>
<div style="background-color: black; color: yellow;">
Permohonan Banding</div>
<div style="background-color: black; color: yellow;">
Berdasarkan Pasal 27 ayat (1) Undang-undang Nomor 28 Tahun 2007 (UU KUP), Wajib
Pajak dapat mengajukan permohonan banding hanya kepada badan peradilan pajak
atas Surat Keputusan Keberatan. Dengan demikian, proses pengajuan banding hanya
dapat dilakukan apabila telah melalui proses keberatan.</div>
<div style="background-color: black; color: yellow;">
Badan peradilan pajak yang dimaksud adalah Pengadilan Pajak sebagaimana
dimaksud dalam Undang-undang Nomor 14 Tahun 2002.</div>
<div style="background-color: black; color: yellow;">
Permohonan banding diajukan secara tertulis dalam bahasa Indonesia dengan
alasan yang jelas paling lama 3 (tiga) bulan sejak Surat Keputusan Keberatan
diterima dan dilampiri dengan salinan Surat Keputusan Keberatan.</div>
<div style="background-color: black; color: yellow;">
Gugatan</div>
<div style="background-color: black; color: yellow;">
Berdasarkan Pasal 23 ayat (2) UU KUP, gugatan dapat dilakukan oleh Wajib
Pajak atau Penanggung Pajak kepada badan peradilan pajak. Badan peradilan pajak
yang dimaksud adalah Pengadilan Pajak sesuai dengan Un dang-undang Nomor 14
Tahun 2002.</div>
<div style="background-color: black; color: yellow;">
Berbeda dengan permohonan banding, gugatan dilakukan terhadap :</div>
<div style="background-color: black; color: yellow;">
1. pelaksanaan Surat Paksa, Surat Perintah Melaksanakan Penyitaan, atau
Pengumuman Lelang;</div>
<div style="background-color: black; color: yellow;">
2. keputusan pencegahan dalam rangka penagihan pajak;</div>
<div style="background-color: black; color: yellow;">
3. keputusan yang berkaitan dengan pelaksanaan keputusan perpajakan, selain
yang ditetapkan dalam Pasal 25 ayat (1) dan Pasal 26 UU KUP; atau</div>
<div style="background-color: black; color: yellow;">
4. penerbitan surat ketetapan pajak atau Surat Keputusan Keberatan yang dalam
penerbitannya tidak sesuai dengan prosedur atau tata cara yang telah diatur
dalam ketentuan peraturan perundang-undangan perpajakan</div>
<div style="background-color: black; color: yellow;">
Peninjauan Kembali</div>
<div style="background-color: black; color: yellow;">
Pihak-pihak yang bersengketa dapat mengajukan peninjauan kembali atas putusan
Pengadilan Pajak kepada Mahkamah Agung. Permohonan Peninjauan Kembali hanya
dapat diajukan 1 (satu) kali kepada Mahkamah Agung melalui Pengadilan Pajak.
Permohonan Peninjauan Kembali tidak menangguhkan atau menghentikan pelaksanaan
Putusan Pengadilan Pajak</div>
<div style="background-color: black; color: yellow;">
Permohonan Peninjauan Kembali hanya dapat diajukan berdasarkan alasan :</div>
<div style="background-color: black; color: yellow;">
1. Apabila Putusan Pengadilan Pajak didasarkan pada suatu kebohongan atau tipu
muslihat pihak lawan yang diketahui setelah perkaranya diputus atau didasarkan
pada bukti-bukti yang kemudian oleh hakim pidana dinyatakan palsu;</div>
<div style="background-color: black; color: yellow;">
2. Apabila terdapat bukti tertulis baru yang penting dan bersifat menentukan
yang apabila diketahui pada tahap persidangan di Pengadilan Pajak akan
menghasilkan putusan yang berbeda.</div>
<div style="background-color: black; color: yellow;">
3. Apabila telah dikabulkan suatu hal yang tidak dituntut atau lebih daripada,
yang dituntut, kecuali yang diputus berdasarkan Pasal 80 (1) b dan c UU
Pengadilan Pajak;</div>
<div style="background-color: black; color: yellow;">
4. Apabila mengenai suatu bagian dari tuntutan belum diputus tanpa
dipertimbangkan sebab-sebabnya;</div>
<div style="background-color: black; color: yellow;">
5. Apabila terdapat suatu putusan yang nyata-nyata tidak sesuai dengan ketentuan
peraturan perundang-undangan yang berlaku</div>
<div class="MsoNormal" style="background-color: black; color: yellow;">
<br /></div>
<div class="MsoNormal" style="background-color: black; color: yellow;">
<br /></div>Time Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.com0tag:blogger.com,1999:blog-986460361790559224.post-78462024619741239712012-06-07T02:59:00.001-07:002012-06-09T02:22:52.499-07:00CARA MEMBUAT KONEKSI INTERNET MENJADI SUPER CEPAT (Bagian 1)<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
>>Mungkin yang namanya browsing Internet dengan kecepatan yang tinggi </div>
<div style="background-color: black; color: yellow;">
sangatlah sulit, apalagi jika browsingnya di warnet atau memakai modem... Duch.... Pasti nyebalin, plus lemot banget.</div>
<div style="background-color: black; color: yellow;">
Rasanya koneksi cepat, merupakan barang langka di Indonesia. Dan kalau mau cepat, paling harus lewat Wifi.. Dan itu pun, kalau Anda beruntung mendapat bandwith yang besar...</div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
>>Oh iya, langsung saja kita ke topik semula. Berbagai cara dilakukan untuk mempercepat koneksi internet baik menggunakan software agar koneksi internet menjadi lebih cepat maupun menggunakan settingan tertentu</div>
<div style="background-color: black; color: yellow;">
yang diklaim bisa mempercepat koneksi internet, dalam hal ini merubah DNS Server, (masalah DNS Server akan di bahas pada postingan berikutnya)</div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
>>Berikut ini adalah tips yang dapat digunakan untuk mempercepat koneksi internet (terbukti koq):</div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
>>Menggubah setting bandwith pada windows</div>
<div style="background-color: black; color: yellow;">
Asal tahu aja, bahwa OS windows sudah membatasi bandwidth untuk koneksi internet sebanyak 20% dari total bandwidth yang</div>
<div style="background-color: black; color: yellow;">
seharusnya bisa maksimal, jika netter ingin menambah bandwidth internet supaya koneksinya terasa lebih cepat dan kencang, dapat dilakukan dengan cara mengurangi ataupun mengosongkan batasan bandwidth tersebut.</div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
>>Adapun langkah-langkahnya sebagai berikut (khusus windows XP):</div>
<div style="background-color: black; color: yellow;">
1. Klik Start</div>
<div style="background-color: black; color: yellow;">
2. Klik Run</div>
<div style="background-color: black; color: yellow;">
3. Ketik gpedit.msc lalu OK</div>
<div style="background-color: black; color: yellow;">
4. Selanjutnya klik Administrative Templates pada bagian computer configuration</div>
<div style="background-color: black; color: yellow;">
5. Lalu klik Network</div>
<div style="background-color: black; color: yellow;">
6. Langkah berikutnya klik QoS Packet scheduler</div>
<div style="background-color: black; color: yellow;">
7. Klik Limit Reservable Bandwidth</div>
<div style="background-color: black; color: yellow;">
8. Pada bagian setting pilih enable</div>
<div style="background-color: black; color: yellow;">
9. Berikutnya ubah Bandwidth Limit (%) menjadi 0</div>
<div style="background-color: black; color: yellow;">
10. Klik Apply dan Ok</div>
<div style="background-color: black; color: yellow;">
11. Terakhir close dan restart komputer atau Laptop Anda..</div>
<div style="background-color: black; color: yellow;">
Semoga bermanfaat </div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
MENGUBAH SUARA WINDOWS (Saat Start Up Maupun Shut Down) DENGAN LAGU/SUARA SENDIRI </div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
Pasti kita semua sudah paham bahwa saat pertama kali kita</div>
<div style="background-color: black; color: yellow;">
menyalakan komputer (start up) maka akan terdengar suara khas</div>
<div style="background-color: black; color: yellow;">
dari windows.. Begitu pula saat kita mematikan komputer (shutdown) juga akan terdengar suara (ting..ting..). ^_^</div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
Tentu saja lambat laun kita akan merasa</div>
<div style="background-color: black; color: yellow;">
jenuh karena suaranya itu itu saja. Jadi, pernahkah anda berpikir untuk mengganti suara tersebut dengan suara anda (misalnya: selamat datang di laptopku). Hehehe... Lebay banged yagh.... Atau anda juga bisa</div>
<div style="background-color: black; color: yellow;">
memasukkan reff dari lagu sebagai suara yang keluar pada saat proses startup windows.</div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
Mmmh.... Langsung aja ke TKP... :)</div>
<div style="background-color: black; color: yellow;">
Caranya gampang koq. Pada postingan kali ini saya akan</div>
<div style="background-color: black; color: yellow;">
memberi sedikit tips untuk mengganti suara yang muncul pada saat windows startup.</div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
Yang harus anda siapkan adalah sepotong roti dan segelas kopi... Hehehe.. (Buat nemanin saat merubah suara windows..).</div>
<div style="background-color: black; color: yellow;">
Oh iya, yang dibutuhkan adalah rekaman anda atau potongan lagu yang berformat .wav... Jadi kalo masih berformat .amr atau .mp3, sebaiknya di konvert dulu degh ke .wav...</div>
<div style="background-color: black; color: yellow;">
Sekarang ini banyak sekali software yang berfungsi mengkonversi file audio.... Cari aja di "engkong GOOGLE"..</div>
<div style="background-color: black; color: yellow;">
^_~</div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
Setelah itu, klik start lalu klik control panel, selanjutnya pilih sounds and audio devices.</div>
<div style="background-color: black; color: yellow;">
Kemudian pilih tab sounds, dikolom program event, cari start windows (windows pertama kali dihidupkan) dan exit windows (saat windows dimatikan). untuk mengganti suaranya klik pilihan</div>
<div style="background-color: black; color: yellow;">
tadi lalu pilih browse.. masukkan lagu yang ingin anda ganti lalu</div>
<div style="background-color: black; color: yellow;">
klik ok. dan restart komputer lalu lihat hasilnya...</div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
anda juga bisa berkreasi dengan suara yang lain.. misalnya saat kita membuka dan menutup program (aplikasi) kita dapat</div>
<div style="background-color: black; color: yellow;">
menambahkan suara tertentu pilih saja close program (menutup aplikasi) dan open program (membuka aplikasi). dan masih banyak lagi yang bisa kita ganti..</div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
<br /></div>
<div style="background-color: black; color: yellow;">
Jadi, selamat berkreasi..</div>Time Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.com0tag:blogger.com,1999:blog-986460361790559224.post-23408136660874034182011-12-16T03:03:00.000-08:002012-06-09T02:21:00.640-07:00Cenderung Pada Dunia, Maka Ingatlah Kematian<div style="color: yellow;">
<br /></div>
<div class="MsoNormal" style="color: yellow; line-height: normal; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 18pt;"></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Setiap manusia menginginkan kehidupan dan kesenangan yang kekal abadi, tetapi apakah mungkin hal ini diperolehnya ketika dia masih di dunia ? Inilah hakikat permasalahan yang tidak dipahami kebanyakan manusia. Oleh karena itu, barang siapa yang menginginkan kehidupan dengan kesenangan yang kekal abadi hendaknya dia mengingat kematian dan tidak memperpanjang angan-angannya dalam kehidupan dunia ini.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rasulullah bersabda, “<b>Perbanyaklah mengingat penghancur segala kesenangan yaitu Al-Maut (kematian)</b>” (<i>HR Tarmidzi, hasan</i>). Karena apabila kematian telah datang pada seseorang maka akan hilang segala kenikmatan yang dia rasakan. Dan pasti kematian akan datang kepada siapapun orangnya, kecil atau besar, tua atau muda, laki-laki atau wanita, alim ataupun jahil.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Firman Allah, <b>Kullu nafsin dzaaiqotul maut</b>, <b>“Setiap diri akan merasakan kematian.”</b> Dinyatakan <i>“dzaaiqoh”</i>, karena kematian akan dirasakan pahit bagi setiap yang bernyawa. Bahkan Nabi Muhammad Shalallahu alaihi wassalam sendiri mengalami sakaratul maut yang berat. Fathimah berkata, “<b>Alangkah sakitnya wahai Bapakku</b>“, dijawab oleh Rasulullah, “<b>Tidak ada kesusahan bagi bapakmu setelah hari ini.</b>” Bahkan hewan yang kita sembelih akan meronta-ronta ketika dia disembelih.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kelanjutan ayat, “<b>Dan hanya saja akan disempurnakan pahala kalian di hari kiamat.</b>” Maka bagi orang yang ingin berjumpa dengan Allah, akan hilang rasa takutnya terhadap kematian. Karena mereka tahu bahwa balasan pahalanya akan didapatkan dengan sempurna pada hari kiamat. Kelanjutan ayat, “<b>Barang siapa yang dijauhkan dari api neraka kemudian dimasukkan ke dalam surga, maka dia telah mendapat kemenangan, dan kehidupan dunia hanyalah kesenangan yang menipu.</b>” Maka apabila kita telah terlenakan oleh dunia, maka ingatlah kematian.</span></div>
<div class="MsoNormal" style="color: yellow; line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Rasulullah bersabda, “<b>Bukan kemiskinan yang aku khawatirkan menimpa kalian, akan tetapi yang aku takutkan apabila dunia itu dibukakan untuk kalian, lalu kalian berlomba-lomba mencari dunia sebagaimana orang-orang sebelum kalian berlomba mencarinya, maka dunia tersebut akan menghancurkan kalian sebagaimana dunia telah menghancurkan orang sebelum kalian</b>.” (HR Bukhari Muslim).</span></div>
<div class="MsoNormal" style="color: yellow; line-height: normal; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Firman Allah, “<b>Wahai orang-orang yang beriman janganlah harta-harta dan anak-anak kalian membuat kalian lupa dari berdzikir kepada Allah, barang siapa yang berbuat demikian maka dia termasuk orang yang merugi.</b>” Berdzikir disini merupakan setiap ucapan dan perbuatan yang mendekatkan diri kepada Allah.</span></div>Time Is Moneyhttp://www.blogger.com/profile/05309659638895209368noreply@blogger.com1