2. pajak ... himawan estu bagijo (januari 2011)
DESCRIPTION
Pajak dan Retribusi Daerah sebagai Sumber Pendapatan Daerah ...PAJAK DAN RETRIBUSI DAERAH SEBAGAI SUMBER PENDAPATAN DAERAH (STUDI KASUS DI KABUPATEN/ KOTA DAN PEMERINTAH PROPINSI DI JAWA TIMUR)Himawan Estu Bagijo Balitbangda Bidang Hukum dan Konstitusi Propinsi Jawa Timur e-mail: @yahoo.com ABSTRAK Menurut Nr hukum. 28, 2009, setiap pemerintah daerah atau Provience sholud menjadi relay peraturan saja mereka lokal tentang Pajak dan Retribusi. Basis revisi pada dua alasan, pertama, tentang tariTRANSCRIPT
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 1/19
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5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 2/19
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5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 3/19
65
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5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
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67
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_yjtgkuftg _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh Lfi+ @fbjkcfk
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_gkefpfufk efgyfh >>6+37=+4436=8 37>+3?=+47=358 8>=+333+=>74>7
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_yjtgkuftg >7' 35' 33'
Cyfnml 6
_gyifkemkcfk _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh Lfi+ @fbjkcfk Ufhwk 9??3 9??8 9??=
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 5/19
6>
_gyuwbiwhfk Yguymiwtm Efgyfh
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igyifcm agkmt yguymiwtm+ Agkmt yguymiwtm }fkc empwkcwu
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Aftf Wbwb Yguymiwtm Aftf Wtfhf efk Yguymiwtm
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@fbjkcfk ugyefpfu umcf agkmt }fkc tfkcfu pjugktmm`}fmuw1 Yguymiwtm Mamk Bgkemymlfk Ifkcwkfk Yguym"
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lwyfkc pjugktmm` fef`fh1 Yguymiwtm Mamk Imefkc
_fymsmtfuf Yguymiwtm Mamk _gkcfbim`fk Fmy Ifsfh
Ufkfh efk Yguymiwtm Ufkef Efnufy Cwefkc+
Amlf em`mhfu pfef ufig` 4 bflf kfbpfl ag`ft
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@fbjkcfk iguwbiwh pgtfu pfef ufhwk 9??=+
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Ufig` 9
_yjtgkuftg _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh Lfi+ @fbjkcfk
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6>' 6>' 6>'
_yjtgkuftg ugyhfefp _FE 974' 96>' 965'
Cyfnml 9+
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Ufig` 4
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_FE 54+?78+7?6+6=984 77+>4=+654+>57?? >>+>?8+834+=5976
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_yjtgkuftg ugyhfefp _gkefpfufk
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93' 9>' 98'
_yjtgkuftg ugyhfefp _FE 59?' 474' 4>7'
_fafl efk Yguymiwtm Efgyfh tgifcfm Twbigy _gkefpfufk Efgyfh +++
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 6/19
63
_ GYT_GLUMN ^j`wbg X^M Kj+ 6 Ufhwk 9?66 Gemtm Afkwfym
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yguymiwtm efgyfh efpfu emlfuflfk tfkcfu ifml+ Hf` mkm
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_gyuwbiwhfk _FE ugyhfefp _gkefpfufk
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9??8 emifkemkclfk egkcfk F_IE+ Amlf pfef uhfwk
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pgyuwbiwhfk _FE lfiwpfugk _ftwywfk ugyhfefp
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emifkemkclfk egkcfk F_IEk}f+ _gbgymkufh
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ljktufk tglmufy 8"= pgytgk ef`fb tfuw ufhwk
fkccfyfk+
Cyfnml 4
_gyifkemkcfk _gkgymbffk Yguymiwtm Efgyfh ugyhfefp _gkefpfufk Efgyfh
Lfi+ @fbjkcfk Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufig` 5
_gyifkemkcfk _gkgymjbffk _FE ugyhfefp _gkefpfufk Efgyfh
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Igtfyfk _FE >?+?6?+754+549 >7+>53+44>+788 36+686+34=+486_yjtgkuftg 8?' 37' 8?'
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 7/19
68
_gyuwbiwhfk _fafl Efgyfh
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pgkgymbffk efym tglujy pfafl }fkc tfkcfu igtfy+
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tglujy mk~gtuftm igyaf`fk ifml efk `fkdfy+ Bgtlmpwk
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lfmufkk}f egkcfk lg"bfbpwfk efgyfh bgbimf}fm
emym tgkemym lgbfbpwfk Lfiwpfugk _ftwywfk
efpfu emk}fuflfk tfkcfu pjugktmm`+ Hf` mkm efkpfl efym pyjtgkuftg pgkgymbffk pfafl efgyfh ugyhfefp
_FE }fkc bgkdfpfm igtfyfk `gimh efym 7?'+
Emtmtm `fmk+ Umkccmk}f pgkgymbffk pfafl efgyfh mkm
bgkcmkemlftmlfk igtfyk}f pgyuwbiwhfk mk~gtuftm
}fkc emef`fbk}f emtgyufm egkcfk pgk}gyfpfk
ugkfcf lgyaf+
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pgyuwbiwhfk pfafl efgyfh }fkc tgbflmk bgkwywk
efym ufhwk lg ufhwk ugyhfefp F_IE+ Lgkfmlfk
kjbmkf` pfef ufhwk 9??8 awtuyw uwywk ef`fb
pyjtgkuftg pgyifkemkcfk egkcfk F_IE efk _FE+
Hf` mkm bgkwkawllfk uwywkk}f pgyuwbiwfhfk
gljkjbm Lfiwpfugk _ftwywfk pfef ufhwk 9??8+_gk}gifi wufbk}f fef`fh pgbm`mhfk lgpfef efgyfh
}fkc igypgkcfywh igtfy ugyhfefp lmkgyaf tfuwfk
lgyaf pgyfkclfu efgyfh+
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efgyfh efym ufhwk 9??3 hmkccf 9??= bgkwkawllfk
pgyuwbiwhfk }fkc ljktufk igylmtfy 67"
68'+ Fkf`mtmt ugyhfefp efuf mkm fef`fh fkufyf
pgygkdfkffk efk dfpfmfk twefh tgtwfm fufw dfpfmfk
}fkc emygkdfkflfk twefh empygemltm efpfu emdfpfm+
Egkcfk egbmlmfk lgigyhftm`fk pgk}g`gkccfyf
pgbgymkufhfk ig`wb bgkwkawllfk lmkgyafk}f }fkcbfltmbf`+ Hf` mkm bgbfkc tgymkc ugyafem ef`fb
pgywbwtfk F_IE efk dfpfmfk fkccfyfk+
Cyfnml 5
_gyuwbiwhfk _FE ugyhfefp _gkefpfufk Efgyfh
Lfiwpfugk _ftwywfk Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufig` 7
_yjtgkuftg _gkgymbffk _fafl Efgyfh ugyhfefp _FE efk _gkefpfufk Efgyfh Lfiwpfugk _ftwywfk
Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=
Igtfyfk _fafl Efgyfh 48+=65+?????? 5?+54=+???+??? 5?+=8=+???+???
_yjtgkuftg ugyhfefp _gkefpfufk
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79' 5>' 5>'
_yjtgkuftg ugyhfefp _FE >58' >6>' 73>'
_fafl efk Yguymiwtm Efgyfh tgifcfm Twbigy _gkefpfufk Efgyfh +++
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 8/19
6=
_ GYT_GLUMN ^j`wbg X^M Kj+ 6 Ufhwk 9?66 Gemtm Afkwfym
Cyfnml 7
_gyifkemkcfk _gkgymbffk _fafl Efgyfh ugyhfefp _gkefpfufk Efgyfh
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Ufig` >
_yjtgkuftg _gkgymbffk Yguymiwtm ugyhfefp _FE efk _gkefpfufk Efgyfh
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Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=
Igtfyfk Yguymiwtm 65+>44+?8=+8>? 63+?66+>>5+57? 96+==8+=5=+=7?
_yjtgkuftg ugyhfefp _gkefpfufk
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9?' 9?' 97'
_yjtgkuftg ugyhfefp _FE 955' 97=' 4?='
Cyfnml >
_gyifkemkcfk _gkgymbffk Yguymiwtm ugyhfefp _FE efk _gkefpfufk Efgyfh
Lfiwpfugk _ftwywfk Ufhwk Fkccfyfk 9??3 9??8 9??=
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 9/19
9?
Ef`fb pgygkdfkffk pgkefpfufk ufycgu dfpfmfk
tgymkc emiwfu `gimh ygkefh (bfylejsk- efym pjugktm
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pgbgymkufh wkuwl bgbgkwhm ufycgu+ @gimh efym
muw dfpfmfk imtf bg`fbpfwm ugycgu }fkc efk imtf
emk}fuflfk igypygtuftm+
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(`f}fl wkuwl bgkafem 7 lgdfbfufk-+ _jtmtm Ljuf
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sm`f}fh ifyfu Afsf Umbwy+ Ljuf Bfemwk bgkafem
efgyfh pgkchwiwkc Lfi+_jkjyjcj Lfi+ Kcfsm
Lfi+ Bfcgufk efk Lfi+ Bfemwk tgkemym }fkc
bgkafem efgyfh mkewlk}f+
_gyuwbiwhfk _fafl Efgyfh
Ef`fb ljkuglt pgylgbifkcfk efgyfh _fafl
Efgyfh bgkafem mkemlfujy lgigyhftm`fk mk~gtuftm
em efgyfh ugytgiwu+ Tg`fmk muw pfafl efgyfh awcf
bgkafem wlwyfk lmkgyaf pgbgymkufhfk ef`fb ftpgl
pgkcgbifkcfk sm`f}fh bgbnftm`muftm bftwlk}f
mk~gtujy em ef`fb sm`}fh ugytgiwu+ Agkmt _fafl }fkc
pjgugktmm` em Ljuf Bfemwk fef`fh1 _fafl Hjug`
_fafl Hmiwyfk efk _fafl Ygl`fbg+ Tgefkclfk
}fkc bftwl lfugcjym lwyfkc pjugktmm` fef`fh1 _fafl
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efk _fafl Tfyfkc Iwywkc Sf`gu+
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efym tglujy pfafl efgyfh ugywt bgkwywk tgafl
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mk~gtujy `gimh ifk}fl lg Ljuf Bfemwk+ Wkuwl muw
emiwuwhlfk pyjtgt pgbifhfywfk pg`f}fkfk pwi`ml
}fkc bgbpgybwefh pyjtgt pgymamkfk mk~gtuftm cwkf
bgkwbiwhlfk pwkcwufk em tglujy pfafl efgyfh+
Ef`fb ljkuglt pgyuwbiwhfk efgyfh bflf Ljuf
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hf` mkm bgkcmkcfu awcf awb`fh lgdfbfufk efk
pgkewewlk}f tgemlmu+ J`gh tgifi muw pgyuwbiwhfk
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efk awb`fh pgkewewl+ Egkcfk egbmlmfk flfk
bgkfbifh awb`fh pgkchftm`fk efym wktwy pfafl
efgyfh+
Ufig` 3
_yjtgkuftg _gkgymbffk Yguymiwtm ugyhfefp _FE efk _gkefpfufk Efgyfh
Lfiwpfugk _ftwywfk Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=_gkgymbffk Efgyfh 44>+>>8+537+??? 439+38?+765+7?> 438+743+99?+???
_FE 99+555+7>7+>?7 93+?65+645+5?6 54+836+88?+974
_yjtgkuftg >8' 39' 6?7'
Cyfnml 3
_gyifkemkcfk _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh
_fafl efk Yguymiwtm Efgyfh tgifcfm Twbigy _gkefpfufk Efgyfh +++
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 10/19
96
_ GYT_GLUMN ^j`wbg X^M Kj+ 6 Ufhwk 9?66 Gemtm Afkwfym
_gyuwbiwhfk Yguymiwtm Efgyfh
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ifyfu wkuwl _yj~mktm Afsf Umbwy Ljuf Bfemwk
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`mkuft pgygljkjbmfk+ Ef`fb tfuw tmtm pgyuwbiwhfk
ljuf bgkwaw ljuf aftf efk pgyefcfkcfk
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pj`f pg`f}fkfk imyjlyftm }fkc ifml flfk bgkafem
nflujy pgkmkclfufk pguwbiwhfk gljkjbm efk
pfef flhmyk}f bfbpw bgkmkclfulfk pgyj`ghfk
pgkefpfufk ljuf Bfemwk efym tglujy yguymiwtm+Ugyefpfu umcf agkmt Yguymiwtm }fkc pjugktmm` em ljuf
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lfugcjym lwyfkc pjugktmm` fef`fh1 Yguymiwtm
_g`f}fkfk _g`fiwhfk Yguymiwtm _gk}gigyfkcfk em
Fmy+ efk Yguymiwtm Mqmk Wtfhf _gymlfkfk+
Tgpgyum emtlymptm ef`fb Ufig` = kfbpfl ifhsfbgtmlmpwk pgyifkemkcfk pyjtgkuftg pgkgymbffk
efym ufhwk lg ufhwk bgkwywk ugyhfefp F_IE
kfbwk tgdfyf kjbmkf` pgyj`ghfk yguymiwtm
bgkmkclfu+ Lgtmbpw`fkk}f Ljuf Bfemwk ugywt
igyuwbiwh ef`fb tglujy pgygljkjbmfk efk ugufp
`f}fl emtgiwu tgifcfm ljuf pgyuwbiwhfk em sm`f}fh
ifyfu Afsf Umbwy+
_gyuwbiwhfk _FE ugyhfefp _gkefpfufk
Efgyfh Ljuf Bjajlgyuj
Ljuf Bjajlgyuj bftwl ef`fb ljugcjym ljuflgdm` }fkc hfk}f ugyemym fuft 9 lgdfbfufk
}fmuw Lgdfbfufk _yfawymu Lw`jk efk Lgdfbfufk
Ufig` 8
_yjtgkuftg _gkgymbffk _fafl Efgyfh ugyhfefp _FE efk _gkefpfufk Efgyfh
Ljuf Bfemwk Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=_FE 99+555+7>7+>?7 93+?65+645+5?6 54+836+88?+974
_fafl 3+8>5+>6>+85= 8+7=3+5=3+>5> =+593+>?6+8?3
_yjtgkuftg fuft _gkgymbffk
Efgyfh
94' 94' 99'
_yjtgkuftg fuft _FE 47?' 468' 967'
Cyfnml 8
_gyifkemkcfk _gkgymbffk _fafl Efgyfh ugyhfefp _gkefpfufk Efgyfh
Ljuf Bfemwk Ufhwk Fkccfyfk 9??3 9??8 9??=
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 11/19
99
Bfcgytfym+ _gyuwbiwhfk pgygljkjbmfk ifk}fl
emewlwkc j`gh lgcmfufk ifyfkc efk aftf }fkc
ugynftm`muftm ef`fb pgylgbifkc Ljuf+ J`gh tgifi
muw Ljuf Bjajlgyuj emtgiwu awcf ljuf WBLB
embfkf tglujy mkm igyuwbiwh tfkcfu pgtfu egkcfk igyifcfm agkmt pyjewltm+ Lgcmfufk }fkc tfkcfu igtfy
fef`fh WBLB em imefkc lgyfamkfk Uft efk Ff`ft
Lflm+ _gylgbifkcfk 4 ufhwk ugyflhmy pjtmtm _FE
ugyhfefp F_IE bgkcf`fbm pgkwywkfk bgtlmpwk
igtfyfk pgyj`ghfk _FEF ugywt bgkmkclfu+ Ef`fb
NCE }fkc em`flwlfk empgyj`gh lgugyfkcfk ifhsf
pgkmkclfufk F_IE em Ljuf Bjajlgyuj ifk}fl
emewlwkc j`gh f`myfk EFW efk EFL+ Kfbwk
pgy`w emdgybfum ifhsf lgkfmlfk EFL ugytgiwu
awcf lfygkf Ljuf Bjajlgyuj bg`flwlfk f`jlftm
efkf pfyumtmpftm ef`fb igyifcfm lgcmfufk pwtfu emefgyfh+
_gyuwbiwhfk _fafl Efgyfh
Tgifcfm Ljuf }fkc igypgkewewl tmemlmu bflf
Bjajlgyuj fcfl tw`mu wkuwl bgkcgbifkclfk
pgkefpfufk efym tglujy pfafl+ Sm`f}fhk}f }fkc
tgbpmu awcf bgkafem lgkef`f wkuwl bgbpgyigtfy pg`wfkc em imefkc pfafl efgyfh+ Igyeftfylfk hftm`
emtlwtm }fkc em`flwlfk empgyj`gh lgugyfkcfk
ifhsf umcf igtfy pgyj`ghfk pfafl emfbim` efym1
_fafl _gkgyfkcfk Af`fk _fafl Ygl`fbg efk
_fafl Hmiwyfk+ Efym ufig` 66 igymlwu efpfu emifdf
ugyafemk}f pgkgymbffk }fkc umefl ugy`f`w igtfy
emifkemkclfk egkcfk _FE efk F_IE+ _yjtgkuftg
}fkc egbmlmfk lgdm` bgbiwlumlfk ifhsf Ljuf
Bjajlgyuj umefl imtf bgkcfkef`lfk pgkefpfufkk}f
efym tglujy pfafl+ J`gh tgifi muw twefh ugpfu amlf
ugyjijtfk bgkmkclfulfk F_IE em`flwlfk egkcfkbgkdfym ufbifhfk EFL efk EFW
Ufig` =
_yjtgkuftg _gkgymbffk Yguymiwtm ugyhfefp _FE efk _gkefpfufk Efgyfh
Ljuf Bfemwk Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=_FE 99+555+7>7+>?7 93+?65+645+5?6 54+836+88?+974
Yguymiwtm =+48=+54=+3=> 66+>9>+673+>84 64+>74+578+3=3
_yjtgkuftg Yguymiwtm ugyhfefp
_gkgymbffk Efgyfh
9=' 46' 49'
_yjtgkuftg Yguymiwtm ugyhfefp
_FE
568' 54?' 466'
Cyfnml =
_gyifkemkcfk _gkgymbffk Yguymiwtm Efgyfh ugyhfefp _gkefpfufk EfgyfhLjuf Bfemwk Ufhwk Fkccfyfk 9??3 9??8 9??=
_fafl efk Yguymiwtm Efgyfh tgifcfm Twbigy _gkefpfufk Efgyfh +++
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 12/19
94
_ GYT_GLUMN ^j`wbg X^M Kj+ 6 Ufhwk 9?66 Gemtm Afkwfym
_gyuwbiwhfk Yguymiwtm Efgyfh
Ef`fb pyjtgt pgbwkcwufk yguymiwtm ljuf
Bjajlgyuj bfbpw bgkcjpumbf`lfk pgkchftm`fkk}f
}fkc hf` mkm igymbp`mlftm ugyhfefp igtfyfk pyjtgkuftm
yguymiwtm ugyhfefp _FE efk F_IE+ Efym agkmt"agkmt
yguymiwtm }fkc empwkcwu ugyefpfu umcf igtfy }fmuw1
yguymiwtm _g`f}fkfk Lgtghfufk yguymiwtm _fylmy emUgpm Af`fk Wbwb efk Yguymiwtm _g`f}fkfk _ftfy+
Tgbgkufyf muw twbigy pgkefpfufk tglujy yguymiwtm
}fkc lwyfkc pjugktmm` fef`fh1 Yguymiwtm Mqmk Uyf}gl
Yguymiwtm Aftf _gkawf`fk _yjewl Wtfhf Efgyfh efk
Yguymiwtm _ftfy Cyjtmy*_gyujljfk+
Ugyhfefp pgyj`ghfk Yguymiwtm }fkc ugyumkccm
ag`ft fef`fh _g`f}fkfk Lgtghfufk+ Ef`fb NCE
empgyj`gh pgkag`ftfk ifhsf em Ljuf Bjajlgyuj
ugyefpfu 4 ywbfh tflmu umpg I efk igyifcfm agkmt
Ywbfh Tflmu Igytf`mk+ Fyumk}f ifhsf Ljuf
Bjajlgyuj imtf bgkafem ljuf ywawlfk ifcm sfycf
}fkc fef em tglmufyk}f lhwtwtk}f em Lfiwpfugk
Bjajlgyuj ef`fb bgkdfym aftf lgtghfufk+
_gyuwbiwhfk _FE ugyhfefp _gkefpfufk
_yj~mktm Afsf Umbwy
_yj~mktm Afsf Umbwy fef`fh tgiwfh sm`f}fh
pgbgymkufhfk pyj~mktm }fkc ugyemym fuft 48 lfiwpfugk
ljuf tghmkccf efym wktwy pgbgymkufhfkk}f
bftwl ef`fb lfugcjym ugyigtfy+ _gk}g`gkccfyffk
pgbgymkufhfk em Afsf Umbwy igycgyfl pfefwpf}f bgkdfpfm lgigyhftm`fk pgbifkcwkfk
efgyfh ugytgiwu Cwigykwy Afsf Umbwy }fkc ug`fh
emugufplfk ef`fb _gyfuwyfk Cwigykwy Afsf Umbwy
Kj+ 48 Ufhwk 9??= ugkufkc Ygkdfkf _gbifkcwkfk
Afkclf Bgkgkcfh Efgyfh (Y_ABE- _yj~mktm
Afsf Umbwy Ufhwk 9??= — 9?65 }fkc bgywpflfk
twfuw pgygkdfkffk tuyfugcmt ifhsf twbigy ef}f
efk efkf efgyfh emfyfhlfk wkuwl bgkfkcfkm mtw
efk pgybftf`fhfk pymjymuft }fkc ug`fh emuwfkclfk
ef`fb _yjcyfb _gbifkcwkfk Afsf Umbwy ufhwk
9??= — 9?65+
Igyifcfm pymjymuft pgbifkcwkfk em Afsf Umbwy
bgbgy`wlfk ewlwkcfk pgkefkffk }fkc tgifcmfk
Ufig` 6?
_yjtgkuftg _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh
Ljuf Bjajlgyuj Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=
_gkefpfufk Efgyfh 469+633+568+?7>89 444+435+7=6+?6568 478+=>5+3=>+37857
_FE 9>+?>6+=79+>==89 9>+93>+537+8>544 98+675+8>4+=5857
_yjtgkuftg 84' 3=' 38'
Cyfnml 6?
_gyifkemkcfk _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh
Ljuf Bjajlgyuj Ufhwk Fkccfyfk 9??3 9??8 9??=
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 13/19
95
igtfy hfywt empgyj`gh efym _FE+ J`gh tgifi muw
igyifcfm wpf}f em`flwlfk wkuwl bgkdfpfm hf`
ugytgiwu lhwtwtk}f pgyifmlfk pg`f}fkfk pwi`ml
egkcfk pgbigkuwlfk wkmu _g`f}fkfk _gymqmkfk
Ugypfew (_9U-+ Hf` muw embfltwelfk wkuwl
bgbigym lgbwefhfk ifcm mk~gtujy bftwl lg Afsf
Umbwy efk pfef flhmyk}f bfbpw bgkccgyflfk
yjef pgygljkfbmfk tgdfyf bflyj+
_gyuwbiwhfk pgyj`ghfk _FE em Afsf Umbwy
tfkcfu bgbwftlfk amlf hf` muw emifkemkclfk
egkcfk F_IE+ Afsf Umbwy twefh tfkcfu bfbpw
bgbimf}fm lgcmfufk pgbgymkufhfk efk lgiwuwhfk
pgbifkcwkfkk}f yfuf"yfuf 3?'+ Hf` mkm igyfyum
ufuflg`j`f pgbgymkufhfk em Afsf Umbwy bgkfsfylfk
lgbfkemymfk }fkc igtfy ef`fb hf` bgbimf}fm emym
tgkemym+ _gkwywkfk pfef ufhwk 9??= iwlfk lfygkf
pjugktmk}f }fkc hm`fkc ugufpm `gimh emtgifilfk
lfygkf pgkwywkfk ufycgu em YF_IE 9??= }fkc
emugufplfk pfef ufhwk 9??8 j`gh E_YE Uyfktmtmtm
igymlwu Cwigykwyk}f }fkc uyfktmtm+ Bgtlmpwkegbmlmfk ugufp hf` muw hfywt empfkefkfc tgifcfm
pgkwywkfk efk ugufp hfywt emumkclfulfk+
Ef`fb lgcmfufk pgbifkcwkfk em ufhwk 9??="
9?6? twefh bw`fm kfbpfl fyfh efk tftfyfk }fkc
hgkefl emdfpfm ef`fb pgbifkcwkfk Afsf Umbwy+
Tgpgyum ugywyfm ef`fb ygkdfkf tuyfugcmt Y_ABE
Afumb fkufyf `fmk1 _gyufbf, pyjcyfb pgkcgkuftfk
lgbmtlmkfk }fmuw bgbgkwhm hfl"hfl eftfy }fkc
bg`mpwum lgiwuwhfk pfkcfk lgtghfufk pgkememlfk
pglgyaffk efk igywtfhf pgywbfhfk efk tfkmuftm fmy
igytmh pgyufkfhfk twbigy ef}f f`fb efk ̀ mkclwkcfk
hmewp yftf fbfk efym pgy`flwfk fufw fkdfbfk
umkefl lglgyftfk tgyuf hfl igypfyumtmpftm ef`fb
lghmewpfk tjtmf` pj`muml+ Efk tf`fh tfuw mktuywbgk
wkuwl bgbpgydgpfu bgkcwyfkcm fkclf lgbmtlmkfk
fef`fh bgkcjpumbf`lfk pyjcyfb djypjyfug tjdmf`
ygtpjktfim`mu} (DTY-< Lgewf, _yjcyfb bgkwywklfk
fkclf pgkcfkccwyfk tgifcfm flmifu efym efbpfl
lymtmt lgwfkcfk c`jif` }fkc ugyafem pfef ufhwk 9??8
}fkc igyefbpfl pfef pgbwuwtfk hwiwkcfk lgyaf
(_HL-+ Fefpwk wpf}f"wpf}f }fkc pgy`w em`flwlfkfef`fh bmtf`k}f pgkfkcfkfk pgy`wftfk `fpfkcfk
Ufig` 66
_yjtgkuftg _gkgymbffk _fafl Efgyfh efk _gkefpfufk Efgyfh
Ljuf Bjajlgyuj Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=
_FE 9>+?>6+=79+>==89 9>+93>+537+8>544 98+675+8>4+=5857
_gkgymbffk _fafl Efgyfh 5+=8=+>>?+98337 7+847+4==+55>46 >+56=+?=4+94?4?
_yjtgkuftg ugyhfefp _gkefpfufk
Efgyfh
63' 63' 68'
_yjtgkuftg ugyhfefp _FE 6=6' 999' 998
Cyfnml 66
_gyifkemkcfk _gkgymbffk _fafl Efgyfh ugyhfefp _FE efk _gkefpfufk Efgyfh
Ljuf Bjajlgyuj Ufhwk Fkccfyfk 9??3 9??8 9??=
_fafl efk Yguymiwtm Efgyfh tgifcfm Twbigy _gkefpfufk Efgyfh +++
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 14/19
97
_ GYT_GLUMN ^j`wbg X^M Kj+ 6 Ufhwk 9?66 Gemtm Afkwfym
Ufig` 69
_yjtgkuftg Yguymiwtm ugyhfefp _FE efk _gkefpfufk Efgyfh
Ljuf Bjajlgyuj Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=
_gkgymbffk _FE 9>+?>6+=79+>==89 9>+93>+537+8>544 98+675+8>4+=5857
_gkgymbffk Yguymiwtm
Efgyfh
65+8>9+6=7+953?? 65+7?7+546+87?67 6>+?6>+48?+7?=??
_yjtgkuftg Yguymiwtm
ugyhfefp _gkefpfufk
Efgyfh
53' 5>' 56'
_yjtgkuftg Yguymiwtm
ugyhfefp _FE
73?' 779' 7>='
lgyaf egkcfk bgbnwkctmlfk if`fm `fumhfk lgyaf
(I@L-< Lgumcf, _yjcyfb bgkmkclfulfk pgyuwb"
iwhfk gljkjbm wpf}f }fkc pgy`w em`flwlfk
bmtf`k}f fef`fh bgkdmpuflfk ml`mb mk~gtuftm }fkc
ljkewtmn egkcfk ljktgp pg`f}fkfk pgymqmkfk
ugypfew (_9U- efk mkj~ftm uglkj`jcm ugpfu cwkf(UUC- em tglujy pgyufkmfk< Lggbpfu, _yjcyfb
bgkmkclfulfk mkeglt pgbifkcwkfk bfkwtmf
(M_B- tgifcfm wlwyfk lgigyhftm`fk pgbifkcwkfk
twfuw efgyfh wpf}f }fkc pgy`w em`flwlfk fef`fh
tgkfkumftf bgkcwpf}flfk pgkmkclfufk M_B
bg`f`wm fltgtmim`muft pgkememlfk lgtghfufk efk
ef}f ig`m bft}fyflfu+ Igyeftfy igyifcfm tftfyfk
pjljl pyjcyfb ef`fb ygktuyf Y_ABE Afumb 9??="
9?65 bflf empgy`wlfk ewlwkcfk efkf }fkc dwlwp+
_gyj`ghfk _FE Afumb tgpgyum ugywyfm em Ufig` 64
tfkcfu bgbwkclmklfk ifcm _gbgymkufh _yj~mktm
Afsf Umbwy wkuwl bgkdfpfm ufycgy pgbifkcwkfk
embfltwe+
_gyuwbiwhfk _fafl _yjpmktm Afsf Umbwy
_gylgbifkcfk agkmt pfafl _yj~mktm bgkcf`fbm
pgylgbifkcfk efym sfluw lgsfluw ifml efym tgcm
agkmt efk igtfyfk ufymn }fkc ij`gh empwkcwu+ Ugkuw
ugyefpfu f`ftfk"f`ftfk }fkc tfkcfu imtf emugymbf
tgpgyum1 _gyufbf, pgywifhfk Wkefkc"wkefkc Kjbjy 7 Ufhwk 6=35 emcfkumlfk egkcfk WW
Kjbjy 99 Ufhwk 6=== }fkc igymbp`mlftm pfef
pgywifhfk agkmt _fafl _yj~mktm+ Lgewf, pgywifhfk
lgbif`m Wkefkc"Wkefkc Kjbjy 99 Ufhwk 6===
bgkafem Wkefkc"Wkefkc Kjbjy 49 Ufhwk 9??5
pwk bgbifsf ljktlsgktm ufuf lg`j`f pgkefpfufk
efgyfh hfywt emwifh+
Tgpgyum }fkc ugy`mhfu ef`fb pgyifkemfkcfk
igymlwu fkufyf Wkefkc"Wkefkc Kjbjy 68 Ufhwk
6==3 egkcfk Wkefkc"Wkefkc Kjbjy 45 Ufhwk
9??? }fkc bgkafem WW pgywifhfk tgifcfm igymlwu1
Ef`fb pgkcg`j`ffk pgbwkcwufk _fafl em Afsf
Umbwy emigy`flwlfk agkmt pgyef pfafl }fmuw1
Cyfnml 69
_gyifkemkcfk _gkgymbffk Yguymiwtm ugyhfefp _FE efk _gkefpfufk Efgyfh
Ljuf Bjajlgyuj Ufhwk Fkccfyfk 9??3 9??8 9??=
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 15/19
9>
_gyufbf, _fafl Lgkefyffk Igybjujy (_LI- Lgewf,
_fafl If`ml Kfbf Lgkefyffk Igybjujy (_IKLI-
Lgumcf, _fafl Ifhfk Iflfy Lgkefyffk Igybjujy
(_IILI- Lggbpfu, _fafl Fmy _gybwlffk (_F_-
efk Lg`mbf, _fafl Fmy Ifsfh Ufkfh (_FIU-+
Igtfyfk pwkcwufk fuft _fafl efgyfh ugytgiwu
ugyemtlymptm pfef ufig` 67 pgylgbifkcfk awb`fh
pgkgymbffkk}f }fkc tgbflmk bgkmkclfu bgtlmpwk
tgdfyf pyjtgkuftg bgkcf`fbm n`wluwftm amlf
emifkemkclfk egkcfk F_IE fufw _FE+ Ef`fb
Ufig` ugytgiwu kfbpfl lglwfufk _fafl Efgyfh
}fkc tmfp bgkewlwkc lgbfbpwfk efgyfh ef`fb
Ufig` 64
_yjtgkuftg _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh _yj~mktm Afsf Umbwy
Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=F_IE 7+=5?+?58+?99+935 3+?37+6?7+569+>78 3+893+>=5+867+744
_gkgymbffk _FE 5+6>5+97?+>7=+=83 7+969+46=+467+=74 7+3?8+?5?+443+?89
_yjtgkuftg _FE
ugyhfefp F_IE
3?6' 343' 39='
Cyfnml 64
_gyifkemkcfk _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh _yj~mktm Afsf Umbwy
Ufhwk Fkccfyfk 9??3 9??8 9??=
WW 68*6==3
_ftf` 9WW 45*9???
Agkmt _fafl Efgyfh Umkclfu M ugyemym efym1
f+ _fafl Lgkefyffk Igybjujy
i+ Igf If`ml Kfbf Lgkefyffk Igybjujy
d+ _fafl Ifhfk Iflfy Lgkefyffk Igybjujy
Ufymn _fafl emugufplfk pf`mkc umkccm tgigtfy1
f+ _fafl Lgkefyffk Igybjujy 7' (`mbf pgytgk-
i+ Igf If`ml Kfbf Lgkefyffk Igybjujy 6?' (tgpw`wh
pgytgk-
d+ _fafl Ifhfk Iflfy Lgkefyffk Igybjujy 7' (`mbf
pgytgk-
Agkmt _fafl _yjpmktm ugyemym efym1
f+ _fafl Lgkefyffk Igybjujy efk Lgkefyffk em fuft Fmy<
i+ Igf If`ml Kfbf Lgkefyffk Igybjujy efk Lgkefyffk em fuft
Fmy<
d+ _fafl Ifhfk Iflfy Lgkefyffk Igybjujy<
e+ _fafl _gkcfbim`fk efk _gbfknffufk Fmy Ifsfh Ufkfh efk Fmy
_gybwlffk
Ufymn _fafl emugufplfk pf`mkc umkccm tgigtfy1
f+ _fafl Lgkefyffk Igybjujy efk Lgkefyffk em fuft Fmy 7' (`mbf
pgytgk-
i+ Igf If`ml Kfbf Lgkefyffk Igybjujy efk Lgkefyffk em fuft
Fmy 6?' (tgpw`wh pgytgk-
d+ _fafl Ifhfk Iflfy Lgkefyffk Igybjujy 7' (`mbf pgytgk-
e+ _fafl _gkcfbim`fk efk _gbfknffufk Fmy Ifsfh Ufkfh efk Fmy
_gybwlffk 9?' (ewf pw`wh pgytgk-
Ufig` 65
_gyifkemkcfk Agkmt _fafl _yj~mktm fkufyf WW 68*6==3 egkcfk WW 45*9???
_fafl efk Yguymiwtm Efgyfh tgifcfm Twbigy _gkefpfufk Efgyfh +++
5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 16/19
93
_ GYT_GLUMN ^j`wbg X^M Kj+ 6 Ufhwk 9?66 Gemtm Afkwfym
Ufig` 67
_ygtgkuftg _gkgymbffk _fafl Efgyfh ugyhfefp _FE efk _gkefpfufk Efgyfh
_yj~mktm Afsf Umbwy Ufhwk Fkccfyfk 9??3 9??8 9??=
Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=_gkgymbffk 7+=5?+?58+?99+935 3+?37+6?7+569+>78 3+893+>=5+867+744
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5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
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5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 18/19
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5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com
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