tag:blogger.com,1999:blog-28883074508008131032024-02-01T22:39:31.186-08:00menuju perubahanAbdullahhttp://www.blogger.com/profile/09622166654469262989noreply@blogger.comBlogger1125tag:blogger.com,1999:blog-2888307450800813103.post-76835904859793220582012-11-04T09:22:00.000-08:002012-11-04T09:42:28.488-08:00Pendaftaran NPWP <div class="separator" style="clear: both; text-align: center;">
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PENDAHULUAN</span></div>
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<br /></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sistem perpajakan yang lama ternyata sudah tidak sesuai lagi
dengan tingkat kehidupan social ekonomi masyarakat Indonesia, baik dari segi
kegotong-royongan nasional maupun maupun dari laju pembangunan nasional yang
telah dicapai. Disamping itu, system perpajakan yang lama tersebut belum dapat
menggerakkan peran dari semua lapisan subjek pajak yang besar peranannya dalam
menghasilkan penerimaan dalam negeri yang sangat diperlukan guna mewujudkan
kelangsungan dan peningkatan pembangunan nasional. Oleh karena itu, pemerintah
menciptakan system perpajakan yang baru yaitu dengan lahirnya Uundan-undang
perpajakan baru; yang terdiri atas: UU No.6 tahun 1983 tentang Ketentuan Umum
dan Tata Cara Perpajakan, UU No.7 tahun 1983 tentang Pajak Penghasilan dan UU
No.8 tahun 1983 tentang Pajak Pertambahan Nilai dan Jasa dan Pajak Penjualan
atas barang mewah, UU No.12 tahun 1985 tentang Pajak Bumi dan Bangunan dan UU
No.13 tahun 1985 tentang Bea Materai.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sejalan dengan perkembangan yang ada, disadari banyak masalah
yang ternyata tidak sesuai lagi dengan kondisi yang ada sehingga menuntut
perlunya penyempurnan terhadap undang-undang perpajkn tersebut. Dengan alas an
tersebut maka pada akhir tahun 1994 pemerintah mengeluarkan Undang-undang no.
9, 10, 11, dan 12sebagai penyempurnaan. Dan penyempurnaan terakhir terhadap
undang-undang perpajakan tersebut dilakukan dengan dikeluarkannya
Uundang-undang no. 16, 17, 18, 19, dan 20 tahun 2000.<a href="https://www.blogger.com/blogger.g?blogID=2888307450800813103#_ftn1" name="_ftnref1" style="mso-footnote-id: ftn1;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;">[1]</span></span></span></span></a></span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Penyempurnaan tersebut sejalan dengan arah dan tujuan
pembangunan nasional serta kebijakan Pemerintah dalam PJP Tahap II yang antara
lain berbunyi” Sistemperpajakan terus disempurnakan, pemungutan pajak
diintensifkan dan aparat perpajakan harus makin mampu dan bersih.</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-fareast-font-family: "Times New Roman";">Ciri dan corak system perpajakan adalah:</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pemungutan pajak meupakan perwujudan
dari pengabdian dan peran serta Wajib Pajak untuk secara langsung dan
bersama-sama melaksanakan kewajiba perpajkan yang diperlukan untuk pembiayaan
Negara dan pembangunan nasional.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tanggungjawab atas kewajiban
pelaksanaan pemungutan pajak sebagai pencerminan kewajiban di bidang perpajakan
berada pada anggota masyarakat Wajib Pajak Sendiri. Pemerintah dalam hal ini
aparatur perpajakan sesuai dengan fungsinya berkewajiban melakukan pembinaan,
pelayanan, dan pengawasan terhadap pemenuhan kewajiban perpajakan berdasarkan
ketentuan yang telah digariskan dalam peraturan perundang-undangan perpajakan.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Anggota masyarakat Wajib Pajak
diberi kepercayaan untuk dapat melaksanakan kegotongroyongan nasional melalui
system menghitung, memperhitungkan, membayar, dan melaporkan sendiri pajak yang
terutang (self assessment), sehingga melalui system ini administrasi perpajakn
diharapkan dapat dilaksanakan dengan lebih rapi, terkendali, sederhana, dan
mudah untuk dipahami oleh anggota masyarakat Wajib Pajak.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dasar hokum Ketentuan Umum dan Tata Cara Perpajakan adalah
Undang-undang No. 6 tahun 1983 sebagaimana telah diubah terakhir dengan
Undang-undang No. 16 tahun 2000.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">RUMUSAN MASALAH</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Bagaimanakah pendaftaran Nomor Pokok
Wajib pajak?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo3; 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-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Apakah sanksi pidana bagi yang
berkaitan dengan pendaftaran Wajib Pajak?</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo3; 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-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Bagaimanakah jangka waktu
penyampaian SPT, perpanjangan SPT dan format SPT?</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">PEMBAHASAN</span></div>
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<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo9; 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-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.1 Pendaftaran Nomor Pokok Wajib
Pajak</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Semua Wajib Pajak berdasarkan system
<i style="mso-bidi-font-style: normal;">self assessment </i>wajib mendaftarkan
diri pada kantor Pelayanan Pajak atau Kantor Penyuluhan dan Pengamatan Potensi
Perpajakan yang wilayah kerjanya meliputi tempat tinggal atau tempat kedudukan
Wajib Pajak untuk dicatat sebagai Wajib Pajak dan sekaligus mendapatkan NPWP.
Kewajiban mendaftarakan diri ini berlaku pula untuk wanita kawin yang dikenakan
pajak secara terpisah karena hidup terpisah berdasarkan keputusan hakim atau
dikehendaki secara tertulis berdasarkan perjanjian pemisahan penghasilan dan
harta.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 3;"> </span>Apabila
berdasarkan data yang diperoleh atau dimiliki oleh Direktur Jenderal Pajak
orang pribadi atau badan telah memenuhi syarat untuk memperoleh NPWP, dan orang
pribadi tersebut tidak mendaftarkan diri, dapat diterbitkan NPWP secara
jabatan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -7.1pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 3;"> </span>Kewajiban
mendaftarkan diri untuk memperoleh NPWP dibatasi jangka waktunya, karena hal
ini berkaitan dengan saat pajak terutang dan kewajiban mengenakan pajak
terutang. Jangka waktu pendaftaran NPWP adalah:</span></div>
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<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Bagi Wajib Pajak
orang pribadi yang menjalankan usaha atau pekerjaan bebas dan Wajib Pajak
badan, wajib mendaftarkan diri paling lambat 1 (satu) bulan setelah usaha mulai
dijalankan.</span></div>
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<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Wajib Pajak orang pribadi yang tidak menjalankan suatu usaha
atau pekerjaan bebas apabila sampai dengan suatu bulan memperoleh penghasilan
yang jumlahnya telah melebihi PTKP setahun, wajib mendaftarkan diri paling
lambat pda akhir bulan berikutnya. </span></div>
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<h2 style="line-height: 150%; margin-left: 72.0pt; mso-list: l9 level2 lfo7; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold;"><span style="mso-list: Ignore;">1.2<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold;">Tata cara Pendaftaran NPWP</span></h2>
<div style="line-height: 150%; margin-left: 18.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US">Untuk mendapatkan NPWP Wajib Pajak (WP) mengisi formulir
pendaftaran dan menyampaikan secara langsung atau melalui pos ke Kantor
Pelayanan Pajak (KPP) atau Kantor Penyuluhan dan Pengamatan Potensi Perpajakan
(KP4) setempat dengan melampirkan:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l7 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk WP Orang Pribadi
Non-Usahawan: Fotokopi </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/Kartu_Tanda_Penduduk" title="Kartu Tanda Penduduk"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Kartu Tanda Penduduk</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
bagi penduduk Indonesia atau foto kopi paspor ditambah surat keterangan
tempat tinggal dari instansi yang berwenang minimal Lurah atau Kepala Desa
bagi orang asing.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l7 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk WP Orang Pribadi
Usahawan : </span></li>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l7 level2 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Fotokopi KTP bagi
penduduk Indonesia atau fotokopi paspor ditambah surat keterangan tempat
tinggal dari instansi yang berwenang minimal Lurah atau Kepala Desa bagi </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/Orang_asing" title="Orang asing"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">orang asing</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">;</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l7 level2 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Surat Keterangan
tempat kegiatan usaha atau pekerjaan bebas dari instansi yang berwenang
minimal </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/Lurah" title="Lurah"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Lurah</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
atau </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/Kepala_Desa" title="Kepala Desa"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Kepala Desa</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">.</span></li>
</ol>
<li class="MsoNormal" style="line-height: 150%; mso-list: l7 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk WP Badan : </span></li>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l7 level2 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Fotokopi akte
pendirian dan perubahan terakhir atau surat keterangan penunjukkan dari
kantor pusat bagi BUT;</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l7 level2 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Fotokopi KTP bagi
penduduk Indonesia atau fotokopi paspor ditambah surat keterangan tempat
tinggal dari instansi yang berwenang minimal Lurah atau Kepala Desa bagi
orang asing, dari salah seorang pengurus aktif;</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l7 level2 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Surat Keterangan
tempat kegiatan usaha dari instansi yang berwenang minimal kabupaten</span></li>
</ol>
</ol>
<div style="line-height: 150%; text-align: justify;">
<span lang="EN-US">Lurah atau
Kepala Desa.</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk </span><span lang="EN-US"><a href="http://id.wikipedia.org/w/index.php?title=Bendaharawan&action=edit&redlink=1" title="Bendaharawan (halaman belum tersedia)"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Bendaharawan</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
sebagai Pemungut/ Pemotong: </span></li>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level2 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Fotokopi KTP
bendaharawan;</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level2 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Fotokopi surat
penunjukkan sebagai bendaharawan.</span></li>
</ol>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk </span><span lang="EN-US"><a href="http://id.wikipedia.org/w/index.php?title=Joint_Operation&action=edit&redlink=1" title="Joint Operation (halaman belum tersedia)"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Joint Operation</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
sebagai wajib pajak Pemotong/pemungut: </span></li>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level2 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Fotokopi
perjanjian kerja sama sebagai <i>joint operation</i>;</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level2 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Fotokopi NPWP
masing-masing anggota <i>joint operation</i>;</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level2 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Fotokopi KTP bagi
penduduk Indonesia atau fotokopi paspor ditambah surat keterangan tempat
tinggal dari instansi yang berwenang minimal Lurah atau Kepala Desa bagi
orang asing, dari salah seorang pengurus joint operation.</span></li>
</ol>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Wajib Pajak dengan status cabang,
orang pribadi pengusaha tertentu atau wanita kawin tidak </span><span lang="EN-US"><a href="http://id.wikipedia.org/w/index.php?title=Pisah_harta&action=edit&redlink=1" title="Pisah harta (halaman belum tersedia)"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">pisah harta</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
harus melampirkan foto kopi surat keterangan terdaftar.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Apabila
permohonan ditandatangani orang lain harus dilengkapi dengan surat kuasa
khusus.</span></li>
</ol>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l9 level2 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; 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-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.3<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pendaftaran
Wajib Pajak di kantor DJP</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 7.1pt; margin-right: 0cm; margin-top: 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; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Berdasarkan ketentuan dalam
Peraturan Direktur Jenderal Pajak, ketentuan tentang pendaftaran NPWP secara
manual adalah sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 7.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 37.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo8; text-align: justify; text-indent: -30.6pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Wajib Pajak mendaftarkan diri untuk memperoleh NPWP di
Kantor Pelayanan Pajak (KPP) yang wilayah kerjanya meliputi tempat tinggal
Wajib Pajak tersebut. Bisa juga pendaftaran ini dilakukan di KP2KP jika di
suatu daerah tidak terdapat KPP tetapi adanya KP2KP.<a href="https://www.blogger.com/blogger.g?blogID=2888307450800813103#_ftn2" name="_ftnref2" style="mso-footnote-id: ftn2;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;">[2]</span></span></span></span></a></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 37.7pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tentang
tempat pendaftaran Wajib Pajak, pada umumnya adalah di kantor DJP (bisa KPP
atau KP2KP) yang wilayah kerjanya meliputi tempat tinggal atau tempat
kedudukan Wajib Pajak. Contoh misalnya Wajib Pajak Hamid bertempat tinggal di
wilayah kota Bogor, maka ia mendaftarkan di untuk mendapatkan NPWP di KPP
Pratama Bogor.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 37.7pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contoh
misalnya Wajib Pajak Hamid bertempat tinggal di wilayah kota Bogor, maka ia
mendaftarkan di untuk mendapatkan NPWP di KPP Pratama Bogor.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 7.1pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">e) <span style="mso-spacerun: yes;"> </span>Jangka waktu penyelesaian permohonan
pendaftaran NPWP paling lama 1 (satu) hari kerja terhitung sejak permohonan
diterima secara lengkap.</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-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>f)
Pengisian alamat tempat tinggal atau tempat kedudukan atau tempat kegiatan
usaha pada<span style="mso-spacerun: yes;"> </span>formulir didasarkan pada
kenyataan atau menurut keadaan sebenarnya, tidak pada pertimbangan yang
bersifat formal.</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-fareast-font-family: "Times New Roman";">g) <span style="mso-spacerun: yes;"> </span>Wajib Pajak tidak perlu menyampaikan
hardcopy data pendukung pada saat menyampaikan formulir permohonan pendaftaran
Wajib Pajak.</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>h) Pendaftaran
NPWP tidak dipungut biaya .</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l9 level2 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; 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-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.4<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pendaftaran
<span style="mso-spacerun: yes;"> </span>wajib pajak secara On-line</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">e-Registration atau Sistem Pendaftaran
Wajib Pajak secara Online adalah sistem aplikasi bagian dari Sistem Informasi
Perpajakan di lingkungan Direktorat Jenderal Pajak dengan berbasis perangkat
keras dan perangkat lunak yang dihubungkan oleh perangkat komunikasi data yang
digunakan untuk mengelola proses pendaftaran Wajib Pajak. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sistem ini terbagi dua bagian, yaitu
sistem yang dipergunakan oleh Wajib Pajak yang berfungsi sebagai sarana
pendaftaran Wajib Pajak secara online dan sistem yang dipergunakan oleh Petugas
Pajak yang berfungsi untuk memproses pendaftaran Wajib Pajak. <a href="https://www.blogger.com/blogger.g?blogID=2888307450800813103#_ftn3" name="_ftnref3" style="mso-footnote-id: ftn3;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[3]</span></span></span></span></a></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk membaca manual pendaftaran NPWP
secara on line silahkan baca petunjuk pemakaian e-Regristation.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Cara pendaftaran NPWP secara on line ini
adalah dengan mengisi formulir elektronik yang terdapat pada situs http:
//www.pajak.go.id</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 21.3pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Setelah seluruh proses pendaftaran
secara on line ini maka pendaftar akan mendapatkan NPWP sementara yang akan
berlaku selama 30 (tiga puluh) hari dan selama jangka waktu tersebut pendaftar
harus segera mengirimkan formulir pendaftaran secara on-line (yang dicetak pada
akhir proses pendaftaran) dan dilampirkan dengan persyartan yang diwajibkan
seperti yang disebutkan di atas ke KPP tempat pendaftar tersebut terdaftar. <a href="https://www.blogger.com/blogger.g?blogID=2888307450800813103#_ftn4" name="_ftnref4" style="mso-footnote-id: ftn4;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[4]</span></span></span></span></a></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 21.3pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 21.3pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 21.3pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 7.1pt; mso-add-space: auto; mso-list: l3 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; 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-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SANKSI
PIDANA</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 7.1pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 28.9pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagi mereka yang dengan sengaja tidak
mendaftarkan diri, atau menyalahgunakan atau tanpa hak NPWP sehingga
menimbulkan kerugian pada pendapatan Negara, diancam dengan pidana penjara
paling lama 6 (enam) tahun dan denda paling tinggi 4 (empat) kali jumlah pajak
yang terutang yang tidak atau kurang dibayar (diatur dalam Pasal 39 UU Tentang
Ketentuan Umum Dan Tata Cara Perpajakan (UU KUP) .</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 7.1pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 28.9pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 7.1pt; mso-add-space: auto; mso-list: l3 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; 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-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.1.Jangka
Waktu Penyampaian SPT</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 43.1pt; mso-add-space: auto; mso-list: l11 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SPT-Masa</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 7.1pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 7.1pt; 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-row-margin-left: .3pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: none; mso-cell-special: placeholder; padding: 0cm 0cm 0cm 0cm;" width="0"><div class="MsoNormal">
<br /></div>
</td>
<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: 103.75pt;" valign="top" width="138"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">JENIS PAJAK</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.25pt;" valign="top" width="180"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">YANG MENYAMPAIKAN SPT</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 118.05pt;" valign="top" width="157"><div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">BATAS
WAKTU PENYAMPAIAN SPT MASA</span></div>
</td>
</tr>
<tr style="mso-row-margin-left: .3pt; mso-yfti-irow: 1;">
<td style="border: none; mso-cell-special: placeholder; padding: 0cm 0cm 0cm 0cm;" width="0"><div class="MsoNormal">
<br /></div>
</td>
<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: 103.75pt;" valign="top" width="138"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PPh
pasal 21</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: 135.25pt;" valign="top" width="180"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemotongan PPh pasal
21</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: 118.05pt;" valign="top" width="157"><div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tanggal
20 bulan takwim berikutnya setelah masa pajak berakhir.</span></div>
</td>
</tr>
<tr style="mso-row-margin-left: .3pt; mso-yfti-irow: 2;">
<td style="border: none; mso-cell-special: placeholder; padding: 0cm 0cm 0cm 0cm;" width="0"><div class="MsoNormal">
<br /></div>
</td>
<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: 103.75pt;" valign="top" width="138"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PPh
pasal 22 Impor,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PPN dan PPn BM atas
Impor</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: 135.25pt;" valign="top" width="180"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Wajib Pajak</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: 118.05pt;" valign="top" width="157"><div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">14
hari setekah berakhirnya mas pajak.</span></div>
</td>
</tr>
<tr style="mso-row-margin-left: .3pt; mso-yfti-irow: 3;">
<td style="border: none; mso-cell-special: placeholder; padding: 0cm 0cm 0cm 0cm;" width="0"><div class="MsoNormal">
<br /></div>
</td>
<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: 103.75pt;" valign="top" width="138"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PPh
pasal 22 Impor,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PPN dan PPn BM atas
Impor (Ditjen Bea Cukai)</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: 135.25pt;" valign="top" width="180"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Direktorat Bea dan
Cukai</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: 118.05pt;" valign="top" width="157"><div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7
hari setelah batas waktu penyetoran berakhir.</span></div>
</td>
</tr>
<tr style="mso-row-margin-left: .3pt; mso-yfti-irow: 4;">
<td style="border: none; mso-cell-special: placeholder; padding: 0cm 0cm 0cm 0cm;" width="0"><div class="MsoNormal">
<br /></div>
</td>
<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: 103.75pt;" valign="top" width="138"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PPh
pasal 22- Bendaharawan</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: 135.25pt;" valign="top" width="180"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bendaharawan</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: 118.05pt;" valign="top" width="157"><div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">14
hari setelah masa pajak berakhir.</span></div>
</td>
</tr>
<tr style="mso-row-margin-left: .3pt; mso-yfti-irow: 5;">
<td style="border: none; mso-cell-special: placeholder; padding: 0cm 0cm 0cm 0cm;" width="0"><div class="MsoNormal">
<br /></div>
</td>
<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: 103.75pt;" valign="top" width="138"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PPh
pasal 22- Bahan Bakar</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: 135.25pt;" valign="top" width="180"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pertamina</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: 118.05pt;" valign="top" width="157"><div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">20
hari setelah masa pajak berakhir.</span></div>
</td>
</tr>
<tr style="mso-row-margin-left: .3pt; mso-yfti-irow: 6;">
<td style="border: none; mso-cell-special: placeholder; padding: 0cm 0cm 0cm 0cm;" width="0"><div class="MsoNormal">
<br /></div>
</td>
<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: 103.75pt;" valign="top" width="138"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PPh
pasal 22-</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemungutan oleh badan
tertentu</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: 135.25pt;" valign="top" width="180"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemungut pajak</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: 118.05pt;" valign="top" width="157"><div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">20
hari setelah masa pajak berakhir</span></div>
</td>
</tr>
<tr style="mso-row-margin-left: .3pt; mso-yfti-irow: 7;">
<td style="border: none; mso-cell-special: placeholder; padding: 0cm 0cm 0cm 0cm;" width="0"><div class="MsoNormal">
<br /></div>
</td>
<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: 103.75pt;" valign="top" width="138"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PPh
pasal 23</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: 135.25pt;" valign="top" width="180"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemotong PPh pasal 23</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: 118.05pt;" valign="top" width="157"><div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tanggal
20 bulan takwim berikutnya setelah masa pajak berakhir</span></div>
</td>
</tr>
<tr style="mso-row-margin-left: .3pt; mso-yfti-irow: 8;">
<td style="border-bottom: solid black 1.0pt; border: none; mso-border-bottom-themecolor: text1; mso-cell-special: placeholder;" width="0"><div class="MsoNormal">
<br /></div>
</td>
<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: 103.75pt;" valign="top" width="138"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PPh
pasal 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; width: 135.25pt;" valign="top" width="180"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Wajib Pajak yang
mempunyai NPWP</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: 118.05pt;" valign="top" width="157"><div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tanggal
20 bulan takwim berikutnya setelah masa pajak berakhir</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td colspan="2" 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: 104.05pt;" valign="top" width="139"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PPh
pasal 26</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: 135.25pt;" valign="top" width="180"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemotong PPh pasal 26</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: 118.05pt;" valign="top" width="157"><div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tanggal
20 bulan takwim berikutnya setelah masa pajak berakhir</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td colspan="2" 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: 104.05pt;" valign="top" width="139"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PPN
dan PPn BM</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: 135.25pt;" valign="top" width="180"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengusaha Kena Pajak</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: 118.05pt;" valign="top" width="157"><div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tanggal
20 bulan takwim berikutnya setelah masa pajak berakhir</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11; mso-yfti-lastrow: yes;">
<td colspan="2" 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: 104.05pt;" valign="top" width="139"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PPN
dan PPn BM</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemungut</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: 135.25pt;" valign="top" width="180"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemungutan PPn</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: 118.05pt;" valign="top" width="157"><div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">20
hari setelah bulan dilakukan pembayaran atas tagihan</span></div>
</td>
</tr>
<tr height="0">
<td style="border: none;" width="0"><br /></td>
<td style="border: none;" width="138"><br /></td>
<td style="border: none;" width="180"><br /></td>
<td style="border: none;" width="157"><br /></td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 43.1pt; mso-add-space: auto; mso-list: l11 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SPT-Tahunan</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 7.1pt; 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: 104.65pt;" valign="top" width="140"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">JENIS PAJAK</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">YANG MENYAMPAIKAN SPT</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.5pt;" valign="top" width="161"><div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">BATAS
WAKTU PENYAMPAIAN SPT</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 104.65pt;" valign="top" width="140"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SPT
Tahunan PPh</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: 134.65pt;" valign="top" width="180"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Wajib pakjak yang
mempunyai NPWP</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: 120.5pt;" valign="top" width="161"><div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Selambatnya
3 bulan setelah akhir tahun pajak (biasanya tanggal 31 maret tahun
berikutnya)</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 104.65pt;" valign="top" width="140"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PPh
Pasal 21 Tahunan</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: 134.65pt;" valign="top" width="180"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemotong PPh pasal 21</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: 120.5pt;" valign="top" width="161"><div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Selambatnya
3 bulan setelah akhir tahun pajak</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 7.1pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dalam
hal tanggal jatuh tempo pelaporan bertrpatn dengan hari libur pelaporan
dilakukan pada hari kerja sebelumnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 7.1pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l1 level2 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; 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-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.2.</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PERPANJANGAN
PENYAMPAIAN SPT</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 43.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Perpanjangan Batas Waktu
Penyampaian SPT</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<i><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">(UU Nomor
28 Tahun 2007 Ps 3 (4)) </span></i><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 14.2pt; text-align: justify; text-indent: 1.0cm;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Apabila Wajib Pajak baik orang
pribadi maupun badan ternyata tidak dapat menyampaikan Surat Pemberitahuan
dalam jangka waktu yang telah ditetapkan pada pasal 3 ayat (3) huruf b, atau
huruf c UU PPh karena luasnya kegiatan usaha dan masalah-masalah teknis
penyusunan laporan keuangan, atau sebab lainnya sehingga sulit untuk memenuhi
batas waktu penyelesaian dan memerlukan kelonggaran dari batas waktu yang telah
ditentukan, Wajib Pajak dapat memperpanjang penyampaian Surat Pemberitahuan
Tahunan Pajak Penghasilan dengan cara menyampaikan pemberitahuan secara
tertulis atau dengan cara lain misalnya dengan Pemberitahuan secara elektronik
kepada Direktur Jenderal Pajak.<br />
<br />
Pemberitahuan tersebut di atas harus disertai dengan penghitungan sementara
pajak yang terutang dalam 1 (satu) Tahun Pajak dan Surat Setoran Pajak sebagai
bukti pelunasan kekurangan pembayaran pajak yang terutang, yang ketentuannya
diatur dengan atau berdasarkan Peraturan Menteri Keuangan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<i><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Syarat
yang diperlukan untuk mengajukan permohonan perpanjangan penyampaian SPT<br />
(SE-04/PJ.33/1998)</span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></i></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 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-fareast-font-family: "Times New Roman";">Syarat
permohonan perpanjangan jangka waktu penyampaian Surat Pemberitahuan Tahunan
Pajak Penghasilan adalah :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a. Permohonan diajukan sebelum batas
waktu penyampaian Surat Pemberitahuan Tahunan Pajak Penghasilan berakhir dengan
menyebutkan alasan-alasannya. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b. Menyampaikan penghitungan
sementara Pajak Penghasilan yang terutang dan dilampiri Laporan Keuangan sementara
tahun pajak yang berkenaan. </span></div>
<div class="MsoListParagraph" style="line-height: 150%; 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; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c. Melampirkan bukti pelunasan atas
kekurangan pajak yang terutang sebagaimana dimaksud pada huruf b. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">d. Permohonan menggunakan formulir
1770Y/1771Y/1721Y. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Berdasarkan Keputusan Direktur Jenderal Pajak Nomor :
Kep-22/PJ./1995 tanggal 27 Februari 1995, wewenang untuk memberikan keputusan
atas permohonan perpanjangan jangka waktu penyampaian Surat Pemberitahuan
Tahunan Pajak Penghasilan telah dilimpahkan kepada Kepala Kantor Pelayanan
Pajak.<br />
<br />
Kepala Kantor Pelayanan Pajak wajib memberikan keputusan persetujuan/penolakan
atas permohonan Wajib Pajak selambat-lambatnya 7 (tujuh) hari sejak permohonan
diterima lengkap.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; 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; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.3. FORMAT SPT</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<h2 style="line-height: 150%; text-align: justify;">
<span lang="EN-US" style="font-size: 12.0pt; line-height: 150%;">Formulir</span></h2>
<ul type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Formulir Terbaru</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SPT Masa</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="circle">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SPT
Masa PPnBM Bukan Pemungut</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/SPT%20Masa%20PPnBM%201195BM.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">SPT Masa
PPnBM 1195BM</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SPT
Masa PPnBM Pemungut</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/SPT%20Masa%20PPnBM%201101BM%20PUT.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">SPT Masa
PPnBM 1101BM PUT</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Petunjuk_Pengisian_1101BM.doc"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Petunjuk
Pengisian 1101BM</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SPT
Masa PPh Pasal 15</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Bukti%20Pemotongan%20PPh%20atas%20Imbalan%20yang%20Dibayarkan%20atau%20Terutang%20kepada%20Perusahaan%20Pelayaran%20Dalam%20Negeri%20%28f.1.1.33.13%29.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Bukti
Pemotongan PPh atas Imbalan yang Dibayarkan atau Terutang kepada
Perusahaan Pelayaran Dalam Negeri (f.1.1.33.13)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Surat%20Pemberitahuan%20%28SPT%29%20Masa%20PPh%20Pasal%2015%20%28f.1.1.32.05%29.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Surat Pemberitahuan
(SPT) Masa PPh Pasal 15 (f.1.1.32.05)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SPT
Masa PPh Pasal 22</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Surat%20Pemberitahuan%20%28SPT%29%20Masa%20PPh%20Pasal%2022%20%28f.1.1.32.02%29.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Surat
Pemberitahuan (SPT) Masa PPh Pasal 22 (f.1.1.32.02)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Bukti%20Pemungutan%20PPh%20Pasal%2022%20oleh%20Badan%20Usaha%20Industri%20Eksportir%20Tertentu%20%28f.1.1.33.04%29.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Bukti
Pemungutan PPh Pasal 22 oleh Badan Usaha Industri Eksportir Tertentu
(f.1.1.33.04)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SPT
Masa PPh Pasal 23/26</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Surat%20Pemberitahuan%20%28SPT%29%20Masa%20PPh%20Pasal%2023%20Dan%20Atau%20Pasal%2026%20%28f.1.1.32.03%29.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Surat
Pemberitahuan (SPT) Masa PPh Pasal 23 Dan Atau Pasal 26 (f.1.1.32.03)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Bukti%20Pemotongan%20PPh%20Pasal%2023%20%28f.1.1.33.06%29.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Bukti
Pemotongan PPh Pasal 23 (f.1.1.33.06)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SPT
Masa PPh Pasal 4 ayat 2</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Bukti%20Pemotongan%20Pemungutan%20PPh%20Final%20Pasal%204%20ayat%20%282%29%20atas%20Hadiah%20Undian%20%28f.1.1.33.09%29.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Bukti
Pemotongan Pemungutan PPh Final Pasal 4 ayat (2) atas Hadiah Undian
(f.1.1.33.09)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Bukti%20Pemotongan%20Pemungutan%20PPh%20Final%20Pasal%204%20ayat%20%282%29%20atas%20Jasa%20Konstruksi%20%28f.1.1.33.16%29.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Bukti
Pemotongan Pemungutan PPh Final Pasal 4 ayat (2) atas Jasa Konstruksi
(f.1.1.33.16)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Bukti%20Pemotongan%20PPh%20Final%20Pasal%204%20ayat%20%282%29%20atas%20Penghasilan%20dari%20Persewaan%20Tanah%20dan%20atau%20Bangunan%20%28f.1.1.33.12%29.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Bukti
Pemotongan PPh Final Pasal 4 ayat (2) atas Penghasilan dari Persewaan
Tanah dan atau Bangunan (f.1.1.33.12)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Bukti%20Pemotongan%20PPh%20Final%20Pasal%204%20ayat%20%282%29%20atas%20Bunga%20Deposito%20Tabungan%2C%20Diskonto%20SBI%20dan%20Jasa%20Giro%20%28Final%29%20%28f.1.1.33.10%29.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Bukti
Pemotongan PPh Final Pasal 4 ayat (2) atas Bunga Deposito Tabungan,
Diskonto SBI dan Jasa Giro (Final) (f.1.1.33.10)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Bukti%20Pemotongan%20PPh%20Final%20Pasal%204%20ayat%20%282%29%20atas%20Penghasilan%20dari%20Transaksi%20Penjualan%20Saham%20yang%20Diperdagangkan%20di%20Bursa%20Efek%20%28f.1.1.33.11%29.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Bukti
Pemotongan PPh Final Pasal 4 ayat (2) atas Penghasilan dari Transaksi
Penjualan Saham yang Diperdagangkan di Bursa Efek (f.1.1.33.11)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Surat%20Pemberitahuan%20%28SPT%29%20Masa%20PPh%20Final%20Pasal%204%20Ayat%20%282%29%20%28f.1.1.32.04%29.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Surat
Pemberitahuan (SPT) Masa PPh Final Pasal 4 Ayat (2) (f.1.1.32.04)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SPT
Masa PPN Bukan Pemungut</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Petunjuk_Pengisian_1195.doc"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Petunjuk
Pengisian 1195</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/image002.gif"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">SPT Masa PPN
1195 (KEP-12/PJ/1995)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SPT
Masa PPN Pemungut</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/SPT%20Masa%20PPN%201101%20PUT.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">SPT Masa PPN
1101 PUT</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Petunjuk_Pengisian_1101_PUT.doc"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Petunjuk
Pengisian 1101 PUT</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Surat Ketetapan
Pajak (SKP) dan Surat Tagihan Pajak (STP)</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="circle">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PPN</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/STP%20PPN.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">STP PPN
(PER-33/PJ/2008)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/SKPKB%20PPN.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">SKPKB PPN
(PER-21/PJ/2010)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PPnBM</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/SKPKB%20PPn%20BM.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">SKPKB PPnBM
(PER-33/PJ/2008)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/STP%20PPn%20BM.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">STP PPnBM
(PER-33/PJ/2008)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PPN/
PPnBM yang ditagih kembali</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Nothit%20PPN%20Tagih%20kembali_0.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Petunjuk
Pengisian Nota Hitung PPN/ PPnBM yang ditagih kembali (PER-33/PJ/2008)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Nothit%20PPN%20Tagih%20kembali.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Nota Hitung
PPN/ PPnBM yang ditagih kembali (PER-33/PJ/2008)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bunga/
Denda Penagihan</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/STP%20Bunga-Denda%20%20Penagihan.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">STP Bunga/
Denda Penagihan (PER-33/PJ/2008)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Nothit%20Penagihan.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Nota Hitung
Bunga/ Denda Penagihan (PER-21/PJ/2010)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Daftar
Pengantar</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Daftar%20Pengantar%20SKP.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Daftar
Pengantar SKP (PER-33/PJ/2008)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pajak
Penghasilan</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/STP%20PPh%20Badan%20OP%20%28PER-21%20PJ%202010%29.jpg"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">STP PPh
Badan/ OP (PER-21/PJ/2010)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/SKPKB%20PPh%20Badan-OP.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">SKPKB PPh
Badan/ OP (PER-33/PJ/2008)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PPh
Pemotongan/ Pemungutan</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/STP%20PPh%20Potput.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">STP PPh
Pemotongan/ Pemungutan (PER-21/PJ/2010)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/SKPKB%20PPh%20Pemotongan%20%20Pemungutan%20PER-33%20PJ%202008.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">SKPKB PPh
Pemotongan/ Pemungutan (PER-33/PJ/2008)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SPT Tahunan</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="circle">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SPT
Tahunan PPh Badan untuk tahun pajak 2010</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/1771%20Rupiah%20%28PER-34PJ2010%29.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">1771 Rupiah
(PER-34/PJ/2010)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SPT
Tahunan PPh Orang Pribadi untuk tahun pajak 2010</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/1770%20SS%20%26%20Petunjuk%20Pengisian%20%28PER-34PJ2010%29.jpg"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">1770 SS &
Petunjuk Pengisian (PER-34/PJ/2010)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/1770%20S%20%28PER-34PJ2010%29.jpg"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">1770 S
(PER-34/PJ/2010)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Petunjuk_Pengisian_1770_10.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Petunjuk
Pengisian 1770 (PER-34/PJ/2010) -Baru-</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Petunjuk_Pengisian_SPT_1770%20S_10.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Petunjuk
Pengisian 1770 S (PER-34/PJ/2010) -Baru-</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/1770%20%28PER-34PJ2010%29.jpg"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">1770
(PER-34/PJ/2010)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SSP</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="circle">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Surat
Setoran Bea Perolehan Hak Atas Tanah dan Bangunan</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Surat%20Setoran%20Bea%20Perolehan%20Hak%20Atas%20Tanah%20dan%20Bangunan%20%28SSB%29%20%26%20Petunjuk%20Pengisian.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Surat Setoran
Bea Perolehan Hak Atas Tanah dan Bangunan (SSB) & Petunjuk Pengisian</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Surat
Setoran Bukan Pajak</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/SSBP.xls"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Surat Setoran
Bukan Pajak (SSBP) & Petunjuk Pengisian</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Surat
Setoran Pajak (SSP)</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/12.%20Formulir%20SSP.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">SSP mulai 1
Juli 2009 (PER-38/PJ/2009) -Baru-</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Surat
Setoran Pajak Bumi dan Bangunan</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Surat%20Setoran%20Pajak%20Pajak%20Bumi%20dan%20Bangunan%20%28SSP%20PBB%29%20%28%20PER-59PJ2009%29.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Surat Setoran
Pajak Pajak Bumi dan Bangunan (SSP PBB) ( PER-59/PJ/2009)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Surat%20Setoran%20Pajak%20Bumi%20dan%20Bangunan%20%28SSPBB%29%20%28PER-59PJ2009%29.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Surat Setoran
Pajak Bumi dan Bangunan (SSPBB) (PER-59/PJ/2009)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bukti Potong</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="circle">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bukti
Potong dan Daftar Bukti Potong PPh Pasal 15</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Bukti%20Pemotongan%20Pasal%2015%20atas%20perusahaan%20pelayaran%20DN.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Bukti
Pemotongan PPh atas Imbalan yang Dibayarkan atau Terutang kepada
Perusahaan Pelayaran Dalam Negeri (f.1.1.33.13)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Daftar%20Bukti%20Potong%20PPh_15.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Daftar Bukti
Potong PPh Pasal 15</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Bukti%20Pemotongan%20Pasal%2015%20atas%20perusahaan%20pelayaran%20penerbangan%20LN.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Bukti
Pemotongan PPh atas Imbalan yang Dibayarkan atau Terutang kepada
Perusahaan Pelayaran dan atau Penerbangan Luar Negeri Final
(f.1.1.33.14)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bukti
Potong dan Daftar Bukti Potong PPh Pasal 4(2)</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Bukti%20Pemotongan%20Pasal%204%282%29%20atas%20hadiah%20undian.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Bukti
Pemotongan Pemungutan PPh Final Pasal 4 ayat (2) atas Hadiah Undian
(f.1.1.33.09)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Daftar%20Bukti%20PotPut%20PPh_4_Ayat_2.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Daftar Bukti
PotPut PPh 4 Ayat 2</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Bukti%20Pemotongan%20Pasal%204%282%29%20atas%20bunga%20deposito.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Bukti
Pemotongan PPh Final Pasal 4 ayat (2) atas Bunga Deposito Tabungan,
Diskonto SBI dan Jasa Giro (Final) (f.1.1.33.10)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bukti
Potong dan Daftar Bukti Potong PPh Pasal 23/26</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Bukti%20pemotongan%20Pasal%2023.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Bukti
Pemotongan PPh Pasal 23 (f.1.1.33.06)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Daftar_Bukti_PotPut_PPh_23_26.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Daftar Bukti
PotPut PPh 23 & 26</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Bukti%20pemotongan%20Pasal%2026.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Bukti Pemotongan
PPh Pasal 26 (f.1.1.33.08)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bukti
Potong dan Daftar Bukti Potong PPh Pasal 22</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Bukti%20Pemungutan%20Pasal%2022.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Bukti
Pemungutan PPh Pasal 22 oleh Badan Usaha Industri Eksportir Tertentu
(f.1.1.33.04)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Daftar%20Bukti%20Pungut%20PPh_Pasal%2022.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Daftar Bukti
Pungut PPh Pasal 22</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Daftar%20bukti%20pemungutan%20Pasal%2022.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Daftar Bukti
Pemungutan PPh Pasal 22 (D.1.1.32.04)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bukti
Potong dan Daftar Bukti Potong PPh Pasal 21/26</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/bukti%20potong%20formulir%201721A1-A2.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Bukti
Pemotongan Formulir 1721 A1 & A2</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Bukti%20Potong%20PPh%20Pasal%2021%20%28tidak%20final%29.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Bukti
Pemotongan PPh Pasal 21/26 (f.1.1.33.01)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Bukti%20Potong%20PPh%20Pasal%2021%20%28final%29.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Bukti
Pemotongan PPh Pasal 21/26 (final) (f.1.1.33.02)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Form Lainnya</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="circle">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Surat
Keterangan Domisili (SKD/ DGT)</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/FormDGT2.zip"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Form DGT 2
& Petunjuk Pengisian (PER-61/PJ/2009)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/FormDGT1.zip"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Form DGT 1
& Petunjuk Pengisian (PER-61/PJ/2009)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SSPCP</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Surat%20Setoran%20Pabean%2C%20Cukai%2C%20dan%20Pajak%20%28SSPCP%29%20-Baru-.jpg"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Surat Setoran
Pabean, Cukai, dan Pajak (SSPCP) -Baru-</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Petunjuk%20Pengisian%20SSPCP.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Petunjuk
Pengisian SSPCP</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Faktur
Pajak, Nota Retur & Nota PembatalanFaktur Pajak, Nota Retur &
Nota Pembatalan</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/FakturPajakStandar.zip"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Faktur Pajak
Standar (PER-159/PJ/2006)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/FakturPajakValas.zip"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Faktur Pajak
Standar Valas (PER-159/PJ/2006)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">NPWP
& PKP</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Formulir%20Permohonan%20Pendaftaran%20WP%20untuk%20Badan%20Joint%20Operation%20%28PER-44PJ2008%29.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Formulir
Permohonan Pendaftaran WP untuk Badan/Joint Operation (PER-44/PJ/2008)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/Formulir%20Permohonan%20Pendaftaran%20WP%20untuk%20Orang%20Pribadi%20%28PER-44PJ2008%29.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Formulir
Permohonan Pendaftaran WP untuk Orang Pribadi (PER-44/PJ/2008)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/surat%20pernyataan.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Surat
Pernyataan Tidak Mempunyai Kegiatan Usaha/Melakukan Pembayaran</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
</ul>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level2 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 72.0pt; text-align: justify;"><span class="folder"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Lain-Lain</span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<ul type="square">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/PEJKP.zip"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">Pemberitahuan
Ekspor JKP atau BKP Tidak Berwujud (PMK 70/PMK.03/2010)</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span lang="EN-US"><a href="http://www.pajak.go.id/sites/default/files/formulir_pajak/form%20pemberitahuan%20penggunaan%20norma.pdf"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; text-decoration: none; text-underline: none;">form
pemberitahuan penggunaan norma</span></a></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level3 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 108.0pt; text-align: justify;"><span class="file"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contoh
Pengisian Lampiran Khusus Kompensasi Kerugian</span></span><a href="https://www.blogger.com/blogger.g?blogID=2888307450800813103#_ftn5" name="_ftnref5" style="mso-footnote-id: ftn5;" title=""><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[5]</span></span></span></span></span></a><span class="file"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></span></li>
</ul>
</ul>
</ul>
<div class="MsoNormal" style="line-height: 150%; margin-left: 108.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 108.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span class="file"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PROSEDUR PENYELESAIAN
SPT</span></b></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 108.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level4 lfo11; 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-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Wajib
Pajak harus mengambil sendiri blangko SPT pada Kantor Pelayanan Pajak Setempat
(dengan menunjukkan NPWP).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level4 lfo11; 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-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SPT
harus diisi dengan benar, jelas dan lengkap sesuai dengan petunjuk yang
diberikan. Pengisian formulir SPT yang tidak benar mengakibatkan pajak yang
terutang kurang dibayar, akan dikenakan sanksi perpajakan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level4 lfo11; 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-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SPT
diserahkan kembali ke Kantor Pelayanan Pajak yang bersangkutan dalam batas
waktu yang ditentukan, dan akan diberikan tanda terima tertinggal. Apabila SPT
dikirimkan melalui Kantor Pos harus dilakukan secara tercatat, dan tanda
bukti<span style="mso-spacerun: yes;"> </span>serta tanggal pengiriman dianggap
sebagai tanda bukti dan tanggal penerimaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level4 lfo11; 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-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bukti-bukti
yang harus dilampirkan pada SPT, antara lain:</span></div>
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<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk Wajib Pajak yang
mengadakan pembukuan: Laporan keuangan berupa neraca dan laporan rugi laba
serta keterangan-keterangan lain yang diperlukan untuk menghitung besarnya
penghasilan kena pajak.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk SPT masa PPN
sekurang-kurangnya memuat jumlah Dasar Pengenaan Pajak, jumlah Pajak keluaran,
jumlah Pajak Masukan yang dapat dikreditkan, dan jumlah kekurangan atau
kelebihan pajak.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Wajib Pajak yang
menggunakan norma perhitungan: Perhitungan jumlah peredaran yang tejadi dalam
tahun pajka yang bersangkutan.<a href="https://www.blogger.com/blogger.g?blogID=2888307450800813103#_ftn6" name="_ftnref6" style="mso-footnote-id: ftn6;" title=""><span class="MsoFootnoteReference"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[6]</span></span></span></span></a></span></div>
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<br /></div>
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<br /></div>
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<span lang="EN-US" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contoh
Format SPT tahunan</span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-language: IN; mso-no-proof: yes;"><img alt="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiu6wVHy8N7kUKTFmgwR7WfElDCLFCKZczDrGg_ZwOWphyphenhyphenTeGDQc9v_4u7toNMxFqdwxE7DfMnxipo1Ot5o-l__KJctoN2YTEMFkbSMnDWj9vziG8sS3lg871y7HPweoPwlCglQx-4CB5t9/s1600/SPT+Tahunan-Edit.jpg" border="0" height="883" src="file:///C:%5CUsers%5Cacer%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image002.jpg" width="624" /></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo9; 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-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">KESIMPULAN</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; 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%;">Dalam
Pembahasan Makalah Hukum Pajak megenai Ketentuan Umum Tata Cara Perpajakan
dapat Kami simpulkan bahwa Sistem Perpajakan harus terus disempurnakan,
pemungutan pajak diintensifkan dan aparat perpajakan harus makin mampu dan
bersih. Pelaksanaan pemungutan pajak pun harus sejalan prosedur yang berlaku,
dan bagi pelanggar akan mendapat sanksi hukum yang tegas.</span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">DAFTAR PUSTAKA</span></b></div>
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<span lang="EN-US">Mardiasmo.
Perpajakan. 2006.Yogyakarta: C.V. ANDI OFFSET. Hlm19-2</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">UU No.6 tahun 1983 tentang Ketentuan
Umum dan Tata Cara Perpajakan</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">UU No.7 tahun 1983 tentang Pajak
Penghasilan</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">UU No.8 tahun 1983 tentang Pajak
Pertambahan Nilai dan Jasa dan Pajak Penjualan atas barang mewah</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">UU No.12 tahun 1985 tentang Pajak
Bumi dan Bangunan</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">UU No.13 tahun 1985 tentang Bea
Materai</span></div>
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<span lang="EN-US"><a href="http://angfa.blogspot.com/2012/07/pendaftaran-npwp-secara-manual.html"><span style="text-decoration: none; text-underline: none;">http://angfa.blogspot.com/2012/07/pendaftaran-npwp-secara-manual.html</span></a></span></div>
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<span lang="EN-US"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiu6wVHy8N7kUKTFmgwR7WfElDCLFCKZczDrGg_ZwOWphyphenhyphenTeGDQc9v_4u7toNMxFqdwxE7DfMnxipo1Ot5o-l__KJctoN2YTEMFkbSMnDWj9vziG8sS3lg871y7HPweoPwlCglQx-4CB5t9/s1600/SPT+Tahunan-Edit.jpg"><span style="text-decoration: none; text-underline: none;">https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiu6wVHy8N7kUKTFmgwR7WfElDCLFCKZczDrGg_ZwOWphyphenhyphenTeGDQc9v_4u7toNMxFqdwxE7DfMnxipo1Ot5o-l__KJctoN2YTEMFkbSMnDWj9vziG8sS3lg871y7HPweoPwlCglQx-4CB5t9/s1600/SPT+Tahunan-Edit.jpg</span></a></span></div>
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<span lang="EN-US">http://www.pajak.go.id/mts_download_tree/page/48</span></div>
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<span lang="EN-US">http://www.pajak.go.id/content/pendaftaran-npwp-online-eregistration</span></div>
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<span class="MsoFootnoteReference"><span lang="EN-US"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; 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; mso-hansi-theme-font: minor-latin;">[1]</span></span></span></span></span><span lang="EN-US"> <a href="http://repository.usu.ac.id/bitstream/123456789/14917/1/09E02909.pdf"><span style="text-decoration: none; text-underline: none;">http://repository.usu.ac.id/bitstream/123456789/14917/1/09E02909.pdf</span></a></span></div>
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<a href="https://www.blogger.com/blogger.g?blogID=2888307450800813103#_ftnref1" name="_ftn1" style="mso-footnote-id: ftn1;" title=""><span class="MsoFootnoteReference"><span lang="EN-US"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; 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; mso-hansi-theme-font: minor-latin;">[1]</span></span></span></span></span></a><span lang="EN-US"> Mardiasmo. Perpajakan. 2006.Yogyakarta: C.V. ANDI OFFSET. Hlm19-20</span></div>
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<a href="https://www.blogger.com/blogger.g?blogID=2888307450800813103#_ftnref2" name="_ftn2" style="mso-footnote-id: ftn2;" title=""><span class="MsoFootnoteReference"><span lang="EN-US"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; 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; mso-hansi-theme-font: minor-latin;">[2]</span></span></span></span></span></a><span lang="EN-US">http://angfa.blogspot.com/2012/07/pendaftaran-npwp-secara-manual.html
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<a href="https://www.blogger.com/blogger.g?blogID=2888307450800813103#_ftnref3" name="_ftn3" style="mso-footnote-id: ftn3;" title=""><span class="MsoFootnoteReference"><span lang="EN-US"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; 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; mso-hansi-theme-font: minor-latin;">[3]</span></span></span></span></span></a><span lang="EN-US"> http://www.pajak.go.id/content/pendaftaran-npwp-online-eregistration</span></div>
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<a href="https://www.blogger.com/blogger.g?blogID=2888307450800813103#_ftnref4" name="_ftn4" style="mso-footnote-id: ftn4;" title=""><span class="MsoFootnoteReference"><span lang="EN-US"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; 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; mso-hansi-theme-font: minor-latin;">[4]</span></span></span></span></span></a><span lang="EN-US"> http://repository.usu.ac.id/bitstream/123456789/14917/1/09E02909.pdf</span></div>
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<a href="https://www.blogger.com/blogger.g?blogID=2888307450800813103#_ftnref5" name="_ftn5" style="mso-footnote-id: ftn5;" title=""><span class="MsoFootnoteReference"><span lang="EN-US"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; 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; mso-hansi-theme-font: minor-latin;">[5]</span></span></span></span></span></a><span lang="EN-US"> https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiu6wVHy8N7kUKTFmgwR7WfElDCLFCKZczDrGg_ZwOWphyphenhyphenTeGDQc9v_4u7toNMxFqdwxE7DfMnxipo1Ot5o-l__KJctoN2YTEMFkbSMnDWj9vziG8sS3lg871y7HPweoPwlCglQx-4CB5t9/s1600/SPT+Tahunan-Edit.jpg</span></div>
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<a href="https://www.blogger.com/blogger.g?blogID=2888307450800813103#_ftnref6" name="_ftn6" style="mso-footnote-id: ftn6;" title=""><span class="MsoFootnoteReference"><span lang="EN-US"><span style="mso-special-character: footnote;"><span class="MsoFootnoteReference"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; 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; mso-hansi-theme-font: minor-latin;">[6]</span></span></span></span></span></a><span lang="EN-US"> http://www.pajak.go.id/mts_download_tree/page/48</span></div>
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Abdullahhttp://www.blogger.com/profile/09622166654469262989noreply@blogger.com0